Huntsville, AL Building Safety: Childcare Center Rules (2026)

Schools. Each person engaged in the business of conducting a school, college, kindergarten, nursery, day care, teaching classes in any manner or conducting seminars shall pay a license tax based on annual gross receipts as follows: $0.00 to $24,999.00 .....$65.00

$25,000.00 and over .....65.00

Plus, per $1,000.00 in excess of $25,000.00 .....1.00

Any person conducting a kindergarten, nursery or day care facility enrolling six or less children shall be exempt from this license tax.

This license tax shall not apply to schools operated by the state, county, city or churches, or other nonprofit organizations who hold a certificate issued by the Internal Revenue Service under Internal Revenue Code, section 501(a), as an organization described in section 501(c)(3).

(77)Service. Each person engaged in the business of performing any service not regarded as a profession or vocation shall pay a license tax based on annual gross receipts as follows: $0.00 to $4,999.00 .....$35.00

$5,000.00 to $9,999.00 .....65.00

$10,000.00 to $24,999.00 .....95.00

$25,000.00 and over .....95.00

Plus, per $1,000.00 in excess of $25,000.00 .....1.00

(78)Shooting gallery. Each person engaged in the business of operating a shooting gallery, pistol or rifle range, etc., shall pay a license tax based on gross receipts as follows: $0.00 to $24,999.00 .....$150.00

25,000.00 and over .....150.00

Plus, per $1,000.00 in excess of $25,000.00 .....1.00