HomeMy WebLinkAboutO-1280A
ORDINANCE NO. -1280
BUSINESS LICENSE CODE
OF THE
CITY OF FAIRHOPE, FAIRHOPE, ALABAMA
FOR THE YEAR 2005 AND EACH SUBSEQUENT YEAR
SCHEDULE OF LICENSES AND FEES
Amending certain sections of Ordinance 1233 and certain sections of
Ordinance 1239 - Business Licenses, Taxes and Regulation. All other sections,
parts or portions of Ordinance 1233 and Ordinance 1239 shall remain the same.
Article II - Tobacco Products - Unchanged
Article III -
Article IV -
Article V
Article VI
Article VII - Lodging Tax - Unchanged
BE IT ORDAINED BY THE CITY COUNCIL OF FAIRHOPE,
ALABAMA, as follows:
SECTION 1.
Levy of tax.
Page 02
SECTION 2.
Definition of terms.
Page 02
SECTION 3.
License term; minimum license.
Page 04
SECTION 4.
License shall be location specific.
Page 05
SECTION 5.
License transfer restrictions.
Page 06
SECTION 6.
Unlawful to do business without a license.
Page 06
SECTION 7.
License must be posted.
Page 07
SECTION 8.
Duty to file report.
Page 07
SECTION 9.
Duty to permit records inspection.
Page 09
SECTION 10.
Unlawful to obstruct municipal designee.
Page 09
SECTION 11.
Privacy of information.
Page 10
SECTION 12.
Failure to file assessment.
Page 10
SECTION 13.
Lien for non-payment of license tax.
Page 11
SECTION 14.
Criminal penalties.
Page 11
SECTION 15.
Civil penalties.
Page 11
SECTION 16.
Penalties and interest.
Page 11
SECTION 17.
Prosecutions unaffected.
Page 12
SECTION 18.
Procedure for denial of new applications.
Page 12
SECTION 19.
Procedure for revocation/suspension of license.
Page 13
SECTION 20.
Refunds on overpayments.
Page 13
SECTION 21.
Delivery License.
Page 15
SECTION 22.
License classification codes.
Page 16
SECTION 23.
License Fee Schedules.
Page 20
SECTION 24.
Exemptions for eligible veterans
Page 26
SECTION 25.
Exempt state and interstate transactions
Page 26
SECTION 26.
Health permit for food establishments
Page 26
SECTION 27.
Vehicular Signs
Page 26
SECTION 28.
Exchange of information.
Page 26
SECTION 29.
License fees in Police Jurisdiction.
Page 28
SECTION 30.
Effective date.
Page 28
SECTION 31.
Severability.
Page 28
SECTION 32.
Repealer.
Page 29
SECTION 6. Unlawful to do business without a license.
It shall be unlawful for any person, firm or corporation to willfully engage in any
business, vocation, occupation or profession in the city or within the police jurisdiction
without first having procured a license that has not been revoked or suspended;
therefore, and each day during which such business, vocation, occupation or profession
is so engaged in shall constitute a separate offense under penalty as set out in this
article. The engaging in a business, vocation, occupation or profession shall include
any offer to sell, any soliciting of orders for sale, or any offering of services, whether or
not the same shall result in a sale or the furnishing of any service. Any person, firm or
corporation who begins to operate his business without first obtaining a license shall be
assessed with a fifty ($50.00) dollar fee in addition to his regular license or any other
penalties provided for in this schedule.
SECTION 22. License classifications.
CODE NAICS TITLE AND SUGGESTED LICENSE GROUPING SCHEDULE
235960 Contractors - Billboard -Advertisement Y
453310 Used Merchandise Stores -books, miscellaneous, consignment, flea mk D
561621Alarm Companies — installation of alarm systems and/or maintenance X
561720 Janitorial firm -janitorial cleaning services - individual or firm E
722110 Restaurant - full service restaurant facility
722211 Restaurant -limited facility or service
SECTION 23. License Fee Schedules.
Schedule "B FF —If cross receipts are:
More Less
Than but than
0 49,999 $100.00
50,000 499,999 .80/1,000.00
50000 Plus 1.20/1,000.00
0
Schedule "C ff — Ifgross receipt are:
More Less
Than but than
0 495999 $100.00
50,000 499,999 .90/15000.00
500,000 Plus 1.20/13000.00
Schedule ffC-1 ff — If gross receipt are:
More
Less
Than
but
than
0
495999
$100.00
50,000
499,999
.55113,000.00
500,000
Plus
.70/100.00
Schedule
FfD "
— If Gross receipts
are:
More
Less
Than
but
than
0
493999
$100
50,000
4995999
.85/13000.00
50000
Plus
1.20/13000.00
Schedule
ffE ff
—If zross receipts
are:
More
Less
Than
but
than
0
49,999
$100.00
50,000
Plus
1.00/100.00
Schedule
"F"
- Ifkross receipts
are:
More
Less
Than
but
than
0
49,999 $100.00
50,000
plus 0.90/1,000.00
Schedule "F-1 "- If jeross receipts are:
More Less
Than but than
0 4%999 $100.00
501000 4995999 1.20/11000.00
5009000 Plus .5511,000.00
Schedule FAT FF - Special Events Licenses — Temporary Vendors
Any event that takes place within the city limits for one to four days such as but not
limited to Mardi Gras, Fourth of July event, Arts & Crafts, Music Festival etc shall be
$230.00 per vendor.
Schedule "N" - Vendinz Machines
In addition to the license thereto, there shall be a decal affixed to each machine and the
cost of said decals shall be $25.00 each machine.
Schedule "0"- Billiard and/or Pool Tables
In addition to the license thereto, there shall be a decal affixed to each machine and the
cost of said decals shall be according to the following table:
For each billiard or pool tables
$ 50.00 per decal
Schedule "P Fr - Amusement Devices/Adult Video Amusement Devices
In addition to the license thereto, there shall be a decal affixed to each machine and the
cost of said decals shall be $50.00 each.
Adult Video Amusement Devices - In addition to the license thereto, there shall be a
decal affixed to each Adult Video Amusement Device machine and the cost of said
decals shall be $500.00 each machine. An Adult Video Amusement Device Machine
shall be any machine that based upon a consideration allows a user to play poker or any
type of slot machine operation.
Schedule FfR ff - Number ofEmployees
R-1
Where personnel are from 1 to 2 people ....................................
100.00
R-2
Where personnel are from 3 to 5 people ....................................
325.00
R-3
Where personnel are from 6 to 10 people ...................................
520.00
R-4
Where personnel are from 11 to 20 people .................................
715.00
R-5
Where personnel are from 21 to 50 people .................................
910.00
R-6
Where personnel are from 51 to 75 people.................................1,105.00
R-7
Where personnel is from 76 to 100 people ..............................
1,300.00
R-8
Personnel over 100 to be 1,000.00 + 50.00 per person over 100.
Schedule FFS Fr - Square Feet
S-1
From zero to
S-2
From 5,000 to
S-3
From 10,000 to
S-4
From 20,000 to
S-5
From 30,000 to
S-6
From 40,000 to
S-7
From 50,000 to
S-8
From 60,000 to
S-9
From 70,000 to
S-10
From 80,000 to
S-11
From 90,000 to
S-16
From 100,000 up
5,000 Square Feet............................100.00
10,000
Square Feet...........................260.00
20,000
Square Feet...........................390.00
30,000
Square Feet...........................520.00
40,000
Square Feet...........................650.00
50,000
Square Feet...........................780.00
60,000
Square Feet...........................910.00
70,000
Square Feet..........................1,040.00
80,000
Square Feet .........................
1,170.00
90,000
Square Feet.........................1,300.00
100,000
Square Feet.........................1,560.00
1,560.00
plus $ .01 per square foot over
100,000.00
Schedule 'fX Ff —Alarm Companies
Each person operating an alarm company shall pay for a regular business license in the
amount of $100.00 plus $25.00 per customer being provided this service.
Schedule "Y" —Billboard
Each person operating a Billboard company shall pay for a regular business license in
the amount of $100.00 plus $500.00 per side of the billboard.
SECTION 28. Exchange of information.
(a) The license officer may exchange tax returns, information, records, and other
documents secured by the municipality, with other municipalities adopting
similar ordinances for the exchange of taxpayer information, or with county or
state authorities. The license officer may charge a reasonable fee for providing
such information or documents. Any tax returns, information, records, or other
documents so exchanged shall remain subject to the confidentiality provisions,
restrictions, and criminal penalties for unauthorized disclosure as provided under
state or municipal law.
(b) Any such exchange shall be for one or more of the following purposes:
(1) Collecting taxes due.
(2) Ascertaining the amount of taxes due from any person.
(3) Determining whether a person is liable for, or whether there is probable
cause for believing a person might be liable for, the payment of any tax
to a state, county, or municipal agency.
(c) Nothing herein shall prohibit the use of tax returns or tax information by the
municipality in the proper administration of any matter administered by the
license officer. The license officer may also divulge to a purchaser, prospective
purchaser as defined pursuant to the regulations of the Alabama Department of
Revenue, or successor of a business or stock of goods the outstanding sales, use,
or rental tax liability of the seller for which the purchaser, prospective purchaser
as defined pursuant to the regulations of the Alabama Department of Revenue,
or successor may be liable pursuant to the Code of Alabama section 40-23-25,
40-23-82, or 40-12-224.
(d) All general contractors shall furnish the revenue department with a full and
complete list (contractor sheet) showing the names, addresses, business license
numbers of all contractor specialties to whom any work has been let or sublet,
and the amounts of such contracts. The general contractor shall not allow any
work to be performed by any contractor until all required city contractor licenses
are obtained. It is the responsibility of the general contractor not the sublet to
contractors or specialty contractor that are not properly licensed by the city.
Where a certificate of occupancy is required, the general contractor shall comply
with this section before receiving a certificate of occupancy.
The general contractor must submit to the revenue department a list of all
specialty contractors used on the construction project or job at least three (3)
working days prior to final inspection. No certificate of occupancy will be
issued by the inspection department until the revenue department has verified
that each specialty contractor performing work on the project has the appropriate
business license. In the event that no general contractor has been engaged by the
owner, the owner shall be subject to the provisions of this section governing
general contractors.
In the event an unlicensed contractor or specialty contractor performs work in
violation of this section, the general contractor shall, prior to a certificate of
occupancy being issued, remit a license amount equal to the license amount
which should have been paid by the unlicensed contractor.
No permits for work of any kind for which a business license is required by this
section shall be issued to any contractor, authorized agency or owner by the
inspection department until the revenue department has verified that the
appropriate license taxes have been paid.
SECTION 30. Effective date.
This ordinance shall become effective on and after January 1, 2006.
SECTION 31. Severability.
The sections, paragraphs, sentences, clauses and phrases of this ordinance are severable,
and if any phrase, clause, sentence, paragraph or section of this ordinance shall be
declared unconstitutional by a court of competent jurisdiction, then such ruling shall not
affect any other paragraphs and sections, since the same would have been enacted by
the municipality council without the incorporation of any such unconstitutional phrase,
clause, sentence, paragraph or section.
SECTION 32. Repealer.
All ordinances or parts of ordinances in conflict with the provisions of this ordinance
are hereby repealed.
This ordinance shall be publication as required by law.
ADOPTED THIS THE 28`h DAY OF November , 2005.