Moving to Birmingham, AL?

Birmingham treats persistently barking dogs as a nuisance. The nuisance ordinance addresses animal noise, and Birmingham animal control investigates complaints.

Birmingham regulates noise under its nuisance ordinance (Title 11, Chapter 8). Unreasonable noise that disturbs the peace of a neighborhood is prohibited. Nighttime hours carry stricter enforcement.

Birmingham limits construction noise near residential areas to standard daytime hours. Construction is generally permitted Monday through Saturday from 7 AM to 6 PM.

Birmingham Ordinance 17-95 ties short-term-rental occupancy to bedroom count, applying a standard two-guests-per-bedroom rule plus reasonable additions. The cap protects neighborhood character and aligns with local building-code occupancy guidance under the General Code.

Birmingham requires short-term-rental operators to carry general liability coverage of at least $1,000,000 per occurrence and to name the city as an additional insured for permit issuance under Ordinance 17-95.

Birmingham Ordinance 17-95 does not restrict short-term rentals to a host's primary residence, making the city friendlier to investor-owned STRs than peer markets like Nashville or Charleston.

Birmingham does not impose a host-presence rule for short-term rentals. Whole-home, unhosted bookings are legal so long as the operator meets permit, tax, and insurance requirements under Ordinance 17-95.

Birmingham requires every short-term rental operator to hold a current City of Birmingham Business License administered by the Department of Planning, Engineering & Permits and the Tax and License Division. The published fee structure is a $150 application and $100 annual renewal, due January 1 each year. Birmingham does not yet have an STR-specific ordinance with hosted/non-hosted distinctions; a draft was released in July 2024 but has not been adopted. STRs must collect the 13.5% combined state, county, and city lodgings tax plus $3 per room per night.

STR guests in Birmingham must comply with the city's noise ordinance. The proposed STR regulations explicitly require compliance with existing noise rules.

Birmingham STR operators must collect Alabama lodging tax, Jefferson County lodging tax, and city occupancy tax. These taxes apply to all transient accommodations regardless of whether specific STR regulations are in place.

The proposed Birmingham STR regulations include parking provisions. Currently, STR guests must comply with standard city parking rules. Operators should provide parking information to guests.

Birmingham may require brush clearance and vegetation management. Alabama Forestry Commission manages wildfire prevention statewide.

Birmingham's Red Mountain ridgelines and forested neighborhoods carry wildfire risk; BFRS and Alabama Forestry Commission urge defensible space and burn-ban compliance during dry conditions.

Birmingham follows the International Fire Code and Alabama LP-Gas Board rules for residential propane tanks, limiting cylinder size near dwellings and requiring permits for permanent installations.

Alabama allows consumer fireworks under state law. Birmingham permits fireworks use but may impose local time and location restrictions. Users must be careful near structures and dry vegetation.

Birmingham regulates outdoor burning within city limits. Open burning of trash and debris is restricted. Recreational fires may be allowed in approved containers with proper clearance.

Fire pits in Birmingham must be in approved containers with proper clearance from structures. Fires must be attended at all times with extinguishment readily available.

Birmingham regulates on-street parking through posted signs and time limits. Downtown has metered parking. Vehicles may not be parked on city streets for extended periods.

Birmingham regulates storage of RVs and boats on residential properties. Recreational vehicles should be stored on driveways or in rear/side yards. They may not be used as living quarters.

Birmingham requires vehicles to be parked on improved surfaces. Parking on lawns is prohibited. Driveways must not block sidewalks.

Birmingham restricts parking of large commercial vehicles in residential areas. Heavy trucks and equipment may not be stored overnight on residential streets.

Standard residential fences under 6 feet in Birmingham generally do not require a building permit. Masonry walls, fences over 6 feet, and retaining walls require permits.

Birmingham's zoning code limits front yard fences to 4 feet and side/rear yard fences to 6 feet in residential zones. Corner lots have visibility triangle requirements.

Alabama does not have a mandatory fence cost-sharing law. In Birmingham, each property owner is responsible for their own fence. Disputes are civil matters.

Birmingham works with Animal Services and Alabama state cruelty statutes to investigate hoarding situations, allowing seizure of animals living in unsanitary or overcrowded conditions.

Birmingham Title 4 restricts livestock on residential lots; backyard hens are permitted only with adequate setbacks from neighbors and roosters are banned because of noise.

Birmingham caps the number of dogs and cats per household under Title 4 to control nuisance complaints; exceeding the limit requires a multi-pet or kennel license issued through Animal Services.

Birmingham licenses dogs and cats annually and strongly recommends microchipping to speed shelter returns; the city shelter chips animals at intake before adoption or release to owners.

Birmingham prohibits feeding deer, raccoons, feral cats, and other wildlife when it creates a nuisance or attracts rodents, with enforcement coordinated through Animal Services and JCDH.

Birmingham does not require leashes for cats but treats nuisance, biting, or repeated property damage as enforceable, and supports trap-neuter-return for managed community-cat colonies.

Birmingham requires spay or neuter for adopted shelter animals and offers low-cost surgery referrals; intact pets need a higher-fee license and may face restrictions after a roaming complaint.

Birmingham does not have breed-specific legislation. No dog breeds are banned. Alabama state law does not preempt local BSL, but Birmingham has not enacted any.

Birmingham requires dogs to be on a leash or under restraint when off the owner's property. Dogs running at large may be impounded by animal control.

Beekeeping is generally permitted in Birmingham with proper colony management. Alabama has a supportive beekeeping framework through the state Department of Agriculture.

Exotic pet ownership in Birmingham is regulated by Alabama state law. The state Department of Conservation and Natural Resources controls permits for wildlife. Section 11-8-8 prohibits keeping certain animals.

Birmingham enforces weed and overgrowth ordinances under municipal code. Ala. Code §11-40-30 authorizes nuisance abatement.

Birmingham regulates tree removal on development sites through its zoning code. Private property trees generally do not require permits for removal outside of development contexts.

Birmingham requires property owners to maintain yards and keep grass at a reasonable height. Overgrown weeds and grass that create nuisance conditions trigger code enforcement action.

Birmingham does not typically impose mandatory outdoor watering restrictions. The Birmingham Water Works Board provides water from multiple sources with generally adequate supply.

Birmingham property owners are responsible for maintaining trees on their property and keeping clearance over sidewalks and streets.

Birmingham permits home occupations under the zoning ordinance. A home occupation is defined as activity incidental to dwelling use, carried on by a family member within the home, with limited signage.

Home occupations in Birmingham are limited to an identification sign of not more than one square foot. No other exterior business advertising is permitted.

Home businesses in Birmingham must not generate customer traffic exceeding normal residential levels. The business must remain incidental to the dwelling use.

Birmingham requires a building permit for any in-ground or above-ground residential swimming pool, issued by the Department of Planning, Engineering & Permits at City Hall Room 210. Pools are reviewed against the city's adopted International Residential Code, including Appendix G/AG105 barrier rules: a 48-inch fence, openings smaller than four inches, and self-closing, self-latching gates. Public/community pools require separate Jefferson County Department of Health approval.

Birmingham requires residential swimming pools to be enclosed by a barrier at least 48 inches high with self-closing, self-latching gates following the International Residential Code.

Birmingham requires pools to meet building code safety standards including barriers, anti-entrapment drain covers, and electrical grounding. Permits and inspections are required.

Above-ground pools in Birmingham must meet the same barrier and safety requirements as in-ground pools. Pools with walls at least 48 inches with lockable access may satisfy the barrier requirement.

Birmingham's Zoning Ordinance (Appendix D, Title 1 Article III Section 9) bars accessory buildings from being used for dwelling purposes other than by domestic servants employed on the premises. Tiny homes on a foundation must therefore be permitted as a primary dwelling that meets the underlying district's lot, setback, and IRC standards rather than as a backyard ADU.

Birmingham regulates carports under Appendix D (Zoning Ordinance), Title 2 Article VI Section 20 and the city Building Code. A carport in any yard other than the rear yard must be attached to the principal dwelling and built of compatible materials. Rear-yard accessory structures must sit at least three feet from any side or rear lot line and may not occupy more than 30 percent of the required rear yard.

Birmingham regulates accessory dwelling units (ADUs) through the Birmingham Zoning Ordinance (maintained separately from the General Code) and general building requirements in Code of Ordinances Title 1 Chapter 6 (Buildings). Alabama is a Dillon Rule state with no statewide ADU preemption — local zoning controls. ADUs require a building permit through the Birmingham Department of Planning, Engineering and Permits and must comply with the International Residential Code adopted by the Alabama Building Commission and the City.

The Birmingham Zoning Ordinance does not impose an explicit citywide owner-occupancy mandate on every ADU, but accessory living quarters in low-density Residence districts (R-1, R-2, R-3) are typically permitted only for family members or domestic employees of the household occupying the principal dwelling. Rental of an ADU to an unrelated tenant generally requires higher-density residential zoning. Alabama has not preempted local ADU rules.

Birmingham does not impose a general residential impact fee on accessory dwelling units. Alabama law does not broadly authorize municipal residential impact fees outside specific statutory grants. ADU costs include standard building, electrical, plumbing, and mechanical permit fees through the Birmingham Department of Planning, Engineering and Permits plus Birmingham Water Works Board and Alabama Power tap or capacity fees if a new service is required.

Long-term rental of a Birmingham ADU generally requires R-5 or higher residential zoning because R-1 through R-4 districts treat the accessory dwelling as incidental to the main dwelling. Short-term rentals under 30 days are regulated by the Birmingham General Code Title 5 (Business Licenses) and the city lodgings tax provisions, requiring a business license and collection of city, county, and state lodgings taxes. Alabama has not preempted local STR rules.

Garage conversions in Birmingham require building permits and must meet code standards for habitable rooms. ADU conversions follow the city's accessory dwelling regulations.

Birmingham allows Accessory Dwelling Units in multiple residential zones. ADUs are typically limited to 800-1,000 sq ft or 40-50% of the primary residence. They must be within an accessory structure with cooking, sleeping, and sanitation facilities.

Small sheds under 200 sq ft in Birmingham generally do not require a building permit. All structures must comply with zoning setbacks.

Birmingham has no city ordinance regulating residential backyard smokers, pellet grills, or wood-fired pizza ovens at single-family homes. Operation is governed by IFC §308 clearance rules (Code Title 11) and the city's nuisance ordinance in the Birmingham General Code. Multi-family balcony use is restricted by IFC §308.1.4. Alabama has no statewide residential wood-burning ban.

Birmingham adopts the International Fire Code through Code of Ordinances Title 11 (Fire Prevention and Protection). IFC §308.1.4 prohibits open-flame cooking devices and LP-gas containers larger than 1 lb on combustible balconies of multi-family buildings with three or more units, unless the building is fully sprinklered. Single-family backyard grilling is generally unrestricted. Alabama has no state air-district burn-day rules comparable to California SCAQMD.

Built-in outdoor kitchens in Birmingham require permits through the Department of Planning, Engineering and Permits: a building permit for the structure, a gas-line permit for natural-gas or stationary LP-gas connections, an electrical permit, and a plumbing permit for sinks. Structures must comply with Birmingham Zoning Ordinance accessory-structure setbacks. The IRC, NEC, IPC, and IMC adopted in Code Title 1 Chapter 6 apply, with state oversight from the Alabama Building Commission.

Birmingham has no city ordinance specifically regulating residential inflatable holiday displays. Inflatables are permitted on private property subject to right-of-way obstruction rules under Code Title 10 and the city's noise and nuisance standards in the General Code. Continuous blower noise can trigger nighttime complaints. HOAs commonly impose size and duration limits independent of city code.

Birmingham has no city ordinance setting installation dates, removal deadlines, or brightness limits for residential holiday lights. Lights are permitted year-round on private property. Amplified outdoor audio must comply with the Birmingham General Code noise and nuisance provisions. Alabama has no statewide holiday-display rules. HOAs typically govern dates and aesthetics through covenants.

Birmingham has no city ordinance restricting residential lawn ornaments, statuary, or religious displays on private property. The Birmingham General Code property-maintenance and nuisance provisions apply only to dilapidated or junk-like accumulations. Political signs receive First Amendment protection under the Birmingham Zoning Ordinance sign code. HOAs in master-planned communities govern aesthetics independently.

Birmingham regulates stormwater runoff under Title 14 land development rules and the Cahaba and Black Warrior River watershed protection program, requiring construction sites disturbing one or more acres to obtain stormwater permits and install best-management practices.

All Birmingham land-disturbing activity must install silt fencing, stabilized construction entrances, and inlet protection before grading begins, under Title 14 land development standards and the city engineer's design manual.

Grading permits are required in Birmingham for any earth movement exceeding 50 cubic yards or altering drainage patterns onto adjacent properties, with hillside lots in Red Mountain receiving extra geotechnical scrutiny.

Birmingham adopted a Climate Action and Resilience Plan in 2022 setting voluntary greenhouse-gas reduction targets, urban heat-island mitigation goals, and tree-canopy expansion, but Alabama home-rule limits restrict mandatory regulation of private emissions.

Birmingham promotes cool roofs, reflective pavement, and shade-tree planting through voluntary design guidance and the Climate Resilience Plan, with North Birmingham and Smithfield neighborhoods identified as priority heat-vulnerability zones.

Parts of Birmingham lie within FEMA-designated flood zones along Village Creek, Valley Creek, and other waterways. The zoning ordinance includes floodplain zone districts. Flood insurance is required in Special Flood Hazard Areas.

Alabama's 2021 Compassionate Use of Medical Cannabis Act limits dispensaries to AMCC-licensed entities, and Birmingham requires conditional use approval with buffer distances from schools, daycare centers, and places of worship under its zoning ordinance.

Alabama law prohibits home cultivation of cannabis even by registered medical cannabis patients, and Birmingham residents face state felony charges for growing any quantity of marijuana plants on residential property.

Alabama sets no permitted plant count for personal cannabis cultivation because the state prohibits all home growing; any plant count above zero is a felony, and Birmingham municipal code does not override this state ban.

Alabama requires AMCC-licensed medical cannabis dispensaries to maintain a 1,000-foot buffer from schools, churches, and daycare facilities, and Birmingham layers conditional-use zoning review on top of these state buffers.

Birmingham does not maintain a citywide rental-registration or proactive-rental-inspection program. Most enforcement is complaint-based through Title 6 housing-code provisions and the city's Code Enforcement division.

Alabama §11-80-11.5, enacted in 2024, bars Birmingham and every other Alabama municipality from adopting rent control, rent stabilization, or any cap on private residential lease rates. Pre-existing local proposals were nullified.

Alabama URLTA permits landlords to terminate month-to-month tenancies without cause on 30 days' notice. Birmingham cannot restrict this remedy because of Alabama's Dillon's Rule and §11-80-11.5 (2024) preemption.

Birmingham has no just-cause eviction ordinance. Landlords follow the Alabama Uniform Residential Landlord and Tenant Act (AL §35-9A-101 et seq.), which permits no-fault termination of month-to-month leases with 30 days' notice.

Alabama URLTA §35-9A-201 caps residential security deposits at one month's rent (excluding pet, change-in-occupancy, or pet-deposit fees) and requires return within 35 days of move-out, with itemized deductions in writing.

The Housing Authority of the Birmingham District (HABD) administers Housing Choice Vouchers citywide. Voucher acceptance is voluntary for private landlords because Alabama lacks source-of-income protections.

Birmingham has not adopted a tenant anti-harassment ordinance. Tenants relying on protection against landlord intimidation must use Alabama URLTA's general retaliation and self-help provisions instead.

Birmingham landlords may refuse Housing Choice Voucher (Section 8) holders. Alabama law has no source-of-income protection, and Birmingham cannot enact one because §11-80-11.5 and Dillon's Rule preempt local landlord-tenant rules.

Birmingham requires permits for removal of street trees and trees of significant caliper on city property and in public rights-of-way under Title 12, with private-property removals largely unregulated except in historic-preservation overlays.

Birmingham canopy mapping shows historically Black neighborhoods like Smithfield, Ensley, and North Birmingham have significantly lower tree cover than wealthier districts, and the city prioritizes federal Inflation Reduction Act planting funds in those communities.

Birmingham recognizes heritage and champion trees on city property and within historic-preservation districts under Title 12 and Title 13, providing enhanced protection against removal and triggering historic-review board approval for adjacent construction impacts.

Birmingham's pre-1978 housing stock is widespread; renovations must follow EPA RRP rules, and JCDH investigates childhood lead poisoning cases tied to deteriorated paint.

Birmingham follows Alabama's adopted International Fire and Building Codes; sprinklers are required in most apartments and high-rises, with single-family rules driven by code edition.

Birmingham scaffolding work must follow OSHA standards and the adopted International Building Code; sidewalk-blocking scaffolds need a city right-of-way permit and pedestrian protection.

Alabama's Elevator Safety Review Board licenses inspectors and contractors; Birmingham buildings must keep current elevator certificates posted in every car under state and local rules.

Birmingham property owners must keep buildings rodent-proof and free of roach harborage; JCDH and city code enforcement respond to complaints, especially for rentals and food establishments.

Birmingham follows the adopted International Building Code on egress; exit doors in apartments, schools, and assembly spaces must open freely without keys, special knowledge, or extra hardware.

Birmingham cannot enact local firearm ordinances — Alabama Code Section 13A-11-61.3 gives the Legislature complete control over firearm and ammunition regulation and policy, expressly stripping municipalities of home-rule authority over guns. Carry, purchase, and possession rules are uniform statewide.

Alabama Code Section 28-11-13 sets the minimum age for purchasing tobacco, electronic cigarettes, and alternative nicotine products at 21, matching the federal Tobacco 21 standard, and Birmingham retailers must verify age for all such sales.

Birmingham vape and e-cigarette retailers must hold an Alabama tobacco permit issued through the Alabama Department of Revenue, comply with Tobacco 21 verification rules, and follow state packaging and product registration requirements.

Alabama law does not authorize cities to ban flavored tobacco or vape products, and Birmingham has not adopted any flavor ban; only the federal FDA flavor restriction on cartridge-based e-cigarettes applies in the city.

Birmingham cannot require restaurants to switch to paper straws or adopt straws-on-request rules because Alabama's 2019 auxiliary container preemption (AL Code 22-22B-1) covers single-use straws within its broad definition.

Alabama Code Section 22-22B-1, enacted in 2019, prohibits Birmingham and every other Alabama municipality from regulating, taxing, or banning single-use plastic bags or other auxiliary containers used by retail and food establishments.

Alabama's 2019 auxiliary container preemption blocks Birmingham from regulating the materials used for takeout food containers, leaving restaurants free to use plastic, foam, paper, or compostable packaging without city-imposed mandates or fees.

Birmingham cannot ban or restrict polystyrene foam takeout containers because the same 2019 Alabama auxiliary-container preemption (AL Code 22-22B-1) covers foam cups, plates, and clamshells alongside plastic bags.

Birmingham cannot require paid sick leave, paid family leave, or any private-employer leave benefit. Ala. Code § 25-7-41 preempts local employment-benefit mandates. Alabama has no state paid sick or paid family leave program. Only federal FMLA (unpaid, 12 weeks at 50+ employers) and voluntary employer benefits apply.

Birmingham cannot set its own minimum wage. Ala. Code § 25-7-41 (the 2016 Alabama Uniform Minimum Wage and Right-to-Work Act) preempted local wage ordinances and explicitly nullified Birmingham's 2015 ordinance raising the wage to $10.10/hour. Alabama has no state minimum wage of its own, so the federal FLSA $7.25/hour controls. Tipped wage: $2.13/hour cash + tips.

Alabama HB 432, signed in 2023 and codified within AL Code Title 31, bars Birmingham and every other Alabama municipality from adopting sanctuary policies that limit cooperation with federal immigration authorities. Violators risk loss of state grant funding.

Alabama's Beason-Hammon Act, codified at AL Code Title 31 Chapter 13, requires every Birmingham employer to enroll in the federal E-Verify system and check the work eligibility of new hires. Public contractors and subcontractors must certify compliance.

Birmingham relies on partner shelters and bridge-housing through One Roof Continuum of Care rather than city-operated bridge sites. The Continuum coordinates entry, assessment, and short-term housing for homeless residents.

Birmingham does not have a dedicated sit-lie ordinance like West Coast cities, but Title 12 of the General Code prohibits obstructing sidewalks, and Title 10 covers public-conduct offenses such as disorderly conduct and aggressive panhandling.

Birmingham coordinates with One Roof Continuum of Care and Jefferson County Department of Health to address encampment sanitation. Cleanups follow a notice-and-storage protocol rather than a same-day sweep model.

Birmingham operated a shared e-scooter pilot through Bird and later Veo under a city-issued operator agreement, with mandatory geofenced no-park zones near Railroad Park, BJCC, and UAB campus, and a citywide fifteen mile-per-hour speed cap.

Birmingham operates a growing network of protected and conventional bike lanes including the 20th Street, First Avenue North, and Rotary Trail corridors, with motor vehicles prohibited from parking, stopping, or driving in marked bike lanes.

Birmingham residential water service is provided by Birmingham Water Works Board, a separate non-governmental utility, which during drought may impose voluntary or mandatory irrigation restrictions independent of city ordinance authority.

Birmingham Water Works Board operates a 24-hour leak hotline for visible main breaks, hydrant leaks, and meter-side leaks; customers responsible for service-line leaks past the meter receive limited bill adjustments under BWWB tariff rules.

Birmingham's Title 14 Zoning and Land Development Ordinance establishes residential, commercial, industrial, and mixed-use districts plus form-based overlay zones for downtown, Avondale, and Lakeview entertainment districts.

Birmingham offers narrow density and height bonuses in downtown mixed-use overlay districts in exchange for ground-floor retail or public plaza space, but Alabama home-rule limits prevent broad inclusionary-housing density bonuses.

Hillside development near Red Mountain, Shades Mountain, and Vulcan Park requires geotechnical review, retaining-wall engineering, and stricter erosion-control under Title 14 supplemental standards, given iron-ore mining history and slope instability concerns.

Birmingham residents and businesses must dispose of used syringes in puncture-resistant sharps containers and may not place loose needles in household trash or recycling bins under JCDH and Alabama Department of Environmental Management rules.

Birmingham property owners must keep premises free of conditions that harbor rats and mice, including overgrown vegetation, accumulated debris, and improperly stored garbage, under the city's Title 11 health and Title 10 nuisance codes.

The Jefferson County Department of Health (JCDH) inspects Birmingham restaurants and assigns numerical scores derived from a 100-point scale, with letter grades posted publicly at every food-service establishment in the city.

Alabama landlord-tenant law and Birmingham property maintenance code require rental property owners to address bed bug infestations promptly, while tenants must report infestations and not knowingly bring infested furniture into units.

Hotels, motels, and short-term rentals in Birmingham collect a 6.5% city lodgings tax stacked on top of Alabama's 4% state lodgings tax, producing a combined occupancy tax burden of roughly 10.5% on every room night.

Unlike Los Angeles or New York, Birmingham has not adopted a hotel worker retention or living wage ordinance. Alabama's Dillon's Rule framework and AL Code Section 11-80-11 sharply limit a city's ability to set local wage or labor standards on private hotel employers.

Any Birmingham business selling cigarettes, cigars, vape products, or other tobacco must hold both a state Alabama Department of Revenue tobacco permit and a Birmingham general business license issued under Title 7 of the city code, with annual renewal.

Birmingham's General Code Title 7 imposes location, signage, and operational rules on adult-oriented businesses including strip clubs, adult bookstores, and adult theaters, with mandatory buffers from schools, churches, parks, and residential zones to limit secondary effects.

Massage therapists practicing in Birmingham need an Alabama Board of Massage Therapy license, and massage establishments must hold a Birmingham business license. Operating without proper credentials, or running an unlicensed massage parlor, exposes owners to criminal and license penalties.

Pawnshops in Birmingham must hold both an Alabama Pawnshop Act license and a city business license, and they must report transactions and customer identifications to law enforcement to deter dealing in stolen property under AL Code Title 5 Chapter 19A.

Birmingham secondhand dealers buying used merchandise such as electronics, jewelry, and metals must hold a city business license, record customer identifications, and report transactions to police to combat trafficking in stolen goods, similar to pawnbroker requirements.

Birmingham generally bans open containers of alcohol on public streets, sidewalks, and parks under General Code Title 10, with limited exceptions for licensed entertainment districts and special events permitted by the City Council and the Alabama ABC Board.

Birmingham's Clean Indoor Air Ordinance prohibits smoking in enclosed workplaces, restaurants, bars, and most public buildings, and limits outdoor smoking near doorways and on certain public properties. Vaping is treated as smoking under the ordinance.

Birmingham bars aggressive panhandling under General Code Title 10, prohibiting threatening, persistent, or intimidating solicitation of money, especially near ATMs, bus stops, restaurant patios, and motor vehicles. Passive sign-holding is constitutionally protected speech.

Every Birmingham business pays an annual business license tax classified by NAICS-aligned schedules under General Code Title 7. Rates are set on gross receipts or flat fees, administered by the city's Tax and License Administration office, and renewed each January.