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.
Birmingham's business license tax is governed by Title 7 of the General Code and follows the model business license schedule allowed under AL Code Section 11-51-90. Businesses are classified into categories such as retail, professional services, contractors, and amusements, each carrying its own rate structure on gross receipts or activity. Annual returns are due by mid-January, with penalties for late filing and delinquent tax. The city's Tax and License Administration office processes applications, audits filings, and enforces compliance through liens, business closure, and personal assessment of officers.
Operating without a license, underreporting receipts, or filing late triggers penalties, interest, civil collection actions, padlock orders, and personal liability for responsible officers.
See how Birmingham's business tax classification rules stack up against other locations.
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