Local Taxes & Fees in Birmingham, AL (2026)
1 verified local taxes & fees rules for Birmingham, Alabama, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Birmingham classifies every business into 2002 NAICS sectors and subsectors to set the license tax rate under Code of Ordinances Sec. 3A-1-21. A business with a second line generating over 35 percent of gross receipts at one location must buy a second license under Sec. 3A-1-22.
Birmingham Business License Tax Classification
Some RestrictionsBirmingham Code of Ordinances § 3A-1-21 and § 3A-1-22
Every taxpayer required to purchase a business license under this chapter shall: (1)Purchase a business license for each location at which it does business within the city, except as otherwise provided by the city.(2)Except as provided in Code of Ala. 1975, § 11-51-193, with respect to taxpayers subject to state licensing board oversight, be classified into one or more of the 2002 North America...
Looking for Jefferson County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Birmingham city rules.
Local Taxes & Fees in Jefferson County →