When based on gross receipts or gross revenues, licenses are annualized based on the amount of gross receipts generated during the first (90) days in business as attested to a sworn affidavit. Renewal of the license for the second year of operation is also calculated on an annualized figure representative of 12 months of gross receipts.
BUSINESS LICENSE DUE DATES: All license renewals become DUE ANNUALLY ON JANUARY 1ST, and become delinquent as follows:
Delinquent after January 31st
15% penalty on Business License if renewed in February
30% penalty on Business License if renewed in March
Applicable penalties will be assessed for late payment. If business operations have been discontinued as of January 1st, it is the responsibility of the taxpayer to notify the Tax and License Department in writing of the cessation of the business operations in the City. Additionally, taxpayers are responsible for providing written notification of any change of address, business structure or organization, and/or ownership.
REGULATED LICENSES: Applicants for certain types of licenses are required to show evidence of current, valid licensure or certification by a City, County or State Board regulating the specific business or industry before a City business license can be issued or renewed. Examples of such businesses include, but are not limited to: Electricians, Plumbers, Gas Fitters, Heating and Air Conditioning Contractors, Alcoholic Beverage, Landscape Architects and Gardeners; Tree Pruners and /or Tree Surgeons
Applicants for licenses for eating/food establishments, bars, tattoo parlors, boarding homes, domiciliary, and similar business must present a current, valid Health Department permit at the time of application. Zoning must be verified, as well as a current, valid Day Care license issued through the County or State Department of Human Resources before a City license can be issued.
There may also be additional requirements for these and other types of businesses; therefore, applicants should contact the Tax and License Administration Division at (205) 956-9200 for additional information about licensing requirements for specific types of businesses.
State of Alabama: Note State business licenses are issued through the local county courthouse.
Alcoholic Beverage Control Board, Field Enforcement Office
Ste. 106, 211 Summit Pkwy., Homewood, AL 35209
Phone: (205) 942-7955
Alabama Department of Revenue, (ADOR) Sales and Use Tax Division
2024 3rd Avenue North, Birmingham, AL 35203
Phone: (205) 323-0012
Jefferson County:
Health Department
1400 6th Avenue South, Birmingham, AL 35233
Phone: (205) 930-1215 (Food Services Division) (205) 933-9110 (Other Divisions)
Jefferson County Revenue Department
A-100 Jefferson County Courthouse, Birmingham, AL 35203
Phone: Business License (205) 323-5197 Phone: Sales, Use, Occupational, Liquor Tax (205) 325-5185
Federal Government:
Internal Revenue Service/Federal Tax Information and Assistance
1-800-829-1040
State Certified, State Regulated, or State Licensed Occupations – Furnish a copy of evidence of State licensing, or State certification cards for the following occupations: Burglar Alarm Companies (Installation and Monitoring); Master Electricians; Master Plumbers; Master Gas Fitters; Master Plumbers and Gas Fitters; Heating and Air Conditioning (HVAC) Contractors; tree Pruning and/or Tree Surgery; and Landscape Architects or Landscape Gardeners.
Home Occupations/Home Offices – Furnish a signed copy of the following: City Business License application and City Home Occupation Affidavit.
Food/Eating Establishments – Furnish a valid & current copy of Health Department Permit. Such businesses include restaurants, lounges, food stores, convenience stores, snack bars, mobile food vendors, etc.
APPLICATIONS FOR CONTROLLED LICENSES – Controlled licenses are granted only through a specific approval process. Controlled licenses cannot be issued by the Tax and License Administration (Revenue) Division without the proper approval of specific authorities such as the Irondale City Council.
Beginning January 1, 1998, the City of Irondale required each company transacting business in our city to purchase a Business License based upon gross receipts unless otherwise stated in Ordinance 6-1197. The term gross receipts shall mean the total gross receipts of the business, vocation, occupation or profession engaged in, including all receipts from sale regardless of the place where the sale was solicited, or place where the contract of sales was consummated or the place of delivery, and shall include any amount of federal excise tax, or any other tax imposed on sales by a retailer or wholesaler, except the Alabama Sales Tax levied pursuant to Sections 40-23-1 through 40-23-50 inclusive, Code of Alabama, 1975, and Jefferson County Sales Tax, levied pursuant to Act 387, 1965 Regular Legislative Session and except Irondale Sales Tax, levied pursuant of Ordinance 804-89 and shall not contemplate any deductions for any purpose not specifically or expressively provided for herein.