Local Taxes & Fees in Montgomery, AL (2026)
1 verified local taxes & fees rules for Montgomery, Alabama, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Montgomery classifies every business by North American Industry Classification System (NAICS) code under City Code § 16-104, then assigns each code a lettered pay schedule in § 16-105 that sets the gross-receipts tax rate in § 16-106. The minimum annual license tax citywide is $100, plus a $14 issuance fee.
Montgomery, Alabama Business License Tax Classification
Some RestrictionsMontgomery City Code § 16-104
(a)The North American Industry Classification System (NAICS) is hereby adopted by reference as the master guide in defining and describing occupations and trades covered by this article. Those occupations and trades not herein defined will be defined and described in the NAICS.(b)It shall be the duty of the finance director to review and update the city license ordinance for approval by the cit...