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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Birmingham, AL
Birmingham City Code section 11-8-23(16) prohibits creating excessive noise within 500 feet of any school, church, court or institution of learning in use, o...
Birmingham, AL
Birmingham City Code section 11-8-23(7) bars using drums, horns, loudspeakers, amplifiers or public-address systems for commercial advertising when the sound...
Birmingham, AL
Birmingham City Code section 11-8-23 bars sounding a vehicle horn or signal device for more than 30 seconds except as a danger warning, requires effective mu...
Birmingham, AL
Birmingham's noise ordinance expressly exempts noise from the operation of the Birmingham International Airport (City Code sec. 11-8-25(3)). In-flight aircra...
Birmingham, AL
Birmingham City Code section 11-8-23(8) makes amplified sound, stereos, TVs and musical instruments a nuisance when plainly audible 50 feet from a building o...
Birmingham, AL
Birmingham requires off-street handicapped parking spaces under its 2024 Off-Street Parking ordinance, provided in accordance with the adopted International ...
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