Local Taxes & Fees in Alabama (2026)
10 rules on the books across Alabama, 10 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Auburn
Some RestrictionsAuburn classifies every business for its license fee using the North American Industry Classification System, sorting…
Read full rule →Birmingham
Some RestrictionsBirmingham classifies every business into 2002 NAICS sectors and subsectors to set the license tax rate under Code of…
Read full rule →Decatur
Some RestrictionsEvery business that buys a license in the City of Decatur, Alabama, is sorted into one or more sectors of the North…
Read full rule →Dothan
Some RestrictionsEvery business operating in the City of Dothan pays an annual license tax set by a schedule of NAICS-based…
Read full rule →Hoover
Some RestrictionsHoover's finance director determines each business's license-tax classification from submitted records; a business that…
Read full rule →Huntsville
Some RestrictionsHuntsville sorts every business into a NAICS sector code that fixes how its annual license tax is calculated.
Read full rule →Mobile
Some RestrictionsMobile classifies businesses by NAICS industry code on its adopted schedule of licenses, and requires a separate…
Read full rule →Montgomery
Some RestrictionsMontgomery classifies every business by North American Industry Classification System (NAICS) code under City Code §…
Read full rule →Tuscaloosa
Some RestrictionsEvery business in Tuscaloosa is slotted into a six-digit NAICS classification on the Sec. 7-18 license schedule, which…
Read full rule →Vestavia Hills
Some RestrictionsEvery business operating in Vestavia Hills must classify itself under a NAICS code and pay the matching business…
Read full rule →