Muscle Shoals, Alabama

Business Licenses

Business License Application
Business License Ordinance
Pay Online

Elizabeth Richardson, CMRO
Certified Municipal Revenue Officer
Email:
revenue@monroevilleal.gov
Phone: (251)575-5507


CITY OF MONROEVILLE LICENSE CLASSIFICATIONS AND FEE SCHEDULES <12/04/2018>

CODE2002 NAICS Titles / Business License Codes Schedule
111 Farming & Crop Product Production – agriculture, crop production, nursery, fruit, growers F
112 Animal Production – dairy, cattle, ranching, sheep, chickens, poultry F
113 Forestry – logging, forestry, timber track operations, timber mgt. E
114 Fishing & hunting – hunting & trapping, finfish, shellfish, supplies E
115 Agriculture support – cotton gins, farm mgt., post-harvest activities F
211 Oil and gas extraction – natural gas liquid extraction, crude extraction F
212 Mining – (except for oil & gas) all related mining activities E
213 Mining support services – for oil & gas mining activities, oil/gas wells E
221 Utilities – electric power or light company, natural gas company, water, sewer treatment, steam and other G
236 Contractors* – (general contractors): local, commercial/residential $150.00
236 Contractors* – (general contractors): itinerant, commercial/residential, based beyond a 50-mile radius from the city of Monroeville or in another state. $250.00
237 Contractors* – (heavy construction): local, road/bridge, water/sewer $150.00
237 Contractors* – (heavy construction): itinerant, road/bridge, water/sewer, based beyond a 50-mile radius from the City of Monroeville or in another state $250.00
238 Contractors* – (specialty trade): local $75.00
238 Contractors* – (specialty trade): itinerant, based beyond a 50-mile radius from the City of Monroeville or in other state. $150.00
238 Contractors* – Independent $75.00
  *All persons applying for a contractor's license for commercial, residential, heavy 
   or specialty construction must present a certificate of liability insurance for $100,000 minimum
   for the death of or injury of more than one person and property damage insurance to the
   extent of $50,000.00
CODE2002 NAICS Titles / Business License Codes Schedule
311Food mfg. – meat, seafood, grain, fruit, dairy, animal, poultry, processingF
312Beverage mfg. – all types of soft drinks, bottled water, breweries, iceF
312Beer – off premise – state regulated through ABCH
312Beer – on premise – state regulated through ABCH
312Wine – state regulated through ABCH
312Beer & Wine – Wholesale distributorH
312Alcohol – state regulated through ABCH
313Textile mfg. – fabric, yarn, carpet, canvas, rope, twine, fabric, millsF
314Other Mfg. – mill operations not covered in 313, rugs, linen, curtainsF
315Apparel Mfg. – women, men, children, hosiery, lingerie, outerwear, accessoriesF
316Leather & allied products mfg. – shoes, luggage, handbag, related products, all footwearF
321Wood mfg. – sawmills, wood preservation, veneer, trusses, millworkF
322Paper mfg. – pulp, paper & converted products, stationary, tubes, coresF
323Printing – screen, quick, digital, books, lithographic, handbills, comm.F
324Petroleum & coal mfg. – asphalt, grease, roofing, paving productsF
325Chemical mfg. – of fertilizer, wood, pesticide, paint, soap & resinF
326Plastic & rubber mfg. – tires, pipe, hoses, belts, bottles, sheet, wrap, filmF
327Nonmetallic mfg. – clay, glass, cement, lime, pottery, ceramic, brick, tileF
331Primary metal mfg. – iron, steel, aluminum, wire, copper, foundriesF
332Metal fabrication – cutlery, structural, ornamental, machine shopsF
333Machinery mfg. – office machinery, industrial, engines, farm, HVACF
334Computer & electronic mfg. – audio, video, circuit boards, peripheralsF
335Appliance mfg. – small appliance, lighting, electrical, battery, freezerF
336Transportation mfg. – mfg. auto, truck, trailer, motor home, boat, ship and motorcycleF
337Furniture mfg. – cabinets, office, household, beds, kitchenF
339Miscellaneous mfg. – misc. manufacturing, medical, dental, jewelry, sporting goods, toys, signs, all other.F
421Wholesale trade – durable, vehicle, machinery, equipment, furnitureB
422Wholesale trade – non-durable, wholesale gasoline distributor$150.00
422Wholesale trade – non-durable, paper, apparel, grocery, beverages, dairyB
441Motor vehicle parts and accessories – auto, motorcycles, boats, parts and accessoriesC
441Motor vehicles – new and used automobiles, motorcycles, boats, etc. dealerships and lots$200.00
441Motor vehicles – used automobiles only$100.00
442Furniture – furniture, home furnishings, stores, floor coverings, windowC
443Electronic & appliance stores – household, radio, television, computersC
444Building materials and gardening equipment dealers – hardware, paint, home center, wallpaper, nurseryC
445Food & beverage stores – grocery, convenience store, marketsC
445Package Stores – selling beer, wine and liquor plus general mdse.H
446Health and personal care stores – drug, pharmacy, cosmetic, optical, health foodC
447Gasoline Retail – selling gasoline with or without convenience storesC
448Clothing & accessories – men, women, children, infant, shoe, jewelryC
451Sporting goods & hobbies – toy, fish, gun, books, gamesC
452General merchandise stores – department, warehouse clubs, superstoresC
453Used merchandise stores – books, misc., consignment, flea mktC
453Miscellaneous retailers – florist, gift, novelty, pet, art, and tobaccoC
454Non-store retailers – vending mach. operators, direct selling, mail orderC
454Non-store retailer – peddlers license / local peddlerI
481Air transportation – airline tickets, shipping, freight, charters serviceC
482Rail transportation – transportation, ticket offices, state regulated (11-51-124)(M)
483Water transportation – coastal, freight forwarders, inland, passengerC
484Truck transportation – local, long-distance, freight, moving, and storageE
484Truck transportation – terminal – state regulated (37-3-33)
485Passenger transportation – charter and other vehicle transit services$50.00
485Passenger transportation – bus terminals – state regulated (37-3-33)
485Passenger transportation – buses, taxi cabs, limousine service, buggy, chartersJ
485Passenger transportation – number of buses, taxis, cabs, limousines, or buggiesJ
487Sightseeing transportation – scenic and sightseeing, land, air, water, special transA
492Couriers – couriers and local messengers, services, local delivery servicesC
493Warehousing and storage – distribution, household, refrigerated, specialC
511Publishing industries except internet – newspaper, book, periodical, databases, softwareC
512Motion pictures – theatres, videos, recording, drive-ins, sound studiosC
515Broadcasting – radio and television stationsE
517Telecommunications – telephone local (per 11-51-128)K
517Telecommunications – telephone long distance (per 11-51-128)K
517Telecommunications – cellular and other wireless, pagingK
517Telecommunications – resellers of serviceK
519Information services and data processing – providing, storing, processing, access to informationA
522Bank Main Office – not branch location or ATMU
522Bank Branch or ATM – not main office of bankU
522Savings and Loans – not branch location or ATMU
522S&L Branch or ATM – not main office of S&LU
522Pawn Shop – whether title pawn or merchandiseU
522Credit services – companies and activities related to credit and mediationU
523Securities, commodity – brokerage, portfolio, investment, other financial servicesE
524Insurance company and/or its agents – casualty, fire, and/or marine premiums (11-51-120/123)
524Insurance company and/or its agents – health, allied and all other premiums (11-51-120/123)
524Agent Office – administration of third parties, pension funds, annuities, etc.U
525Funds, trusts, other financial agencies – funds, plans, and/or programs organized to pool securities or other assets for others (other than the Alabama Municipal Funding Corp, etc.)A
531Real estate – offices, agents, brokers, management, appraisersE
532Rental and leasing – auto, truck, trailer, RV, all tangible propertyC
532Rental and leasing – movie and video rentalC
532Rental and leasing – uniforms$150.00
532 Rental and leasing – real estate
plus 1/10 of 1% (.001) gross receipts over $10,000 + 1/20 of 1% (.0005) gross receipts over $100,000.00. Each person, firm or corporation engaged in the business of renting or leasing real or personal property to others, including but not limited to office space, buildings, houses, apartments and commercial retail space, shall pay a license based on gross receipts.
$30.00
541Attorney/Lawyers – individual and/or firm professional licenseA
541Accountant/CPAs – individual and/or firm professional licenseA
541Architect – individual and/or firm professional licenseA
541Physician – individual and/or firm professional licenseA
541Dentist – individual and/or firm professional licenseA
541Chiropractor – individual and/or firm professional licenseA
541Optometrist – individual and/or firm professional licenseA
541Engineer – individual and/or firm professional licenseA
541Surveyor – individual and/or firm professional licenseA
541Computer Programmer – individual and/or professional firm licenseA
541Photographer – studios, portrait, commercial, servicesE
541Veterinarian – individual and/or firm professional licenseA
541Professional services not elsewhere classified – scientific, technicalA
551Management companies – offices, enterprises, regional, corporateE
561Exterminating services – exterminating company and its servicesE
561Janitorial firm – janitorial cleaning services – individual or firmE
561Landscaping servicesE
561Administrative services – answering, employment, office, sec., travelC
562Waste management – companies, trucks, septic tanks, landfill, servicesE
611Educational services – technical, computer, sports, services, businessS
621HMO – medical centers and servicesE
621Outpatient care centers – all other types of servicesE
621Ambulance – ambulance company and/or servicesJ
622Hospitals – surgical, substance abuse, psychiatric, general care, specialP
623Nursing care – residential care facility, day care, assisted livingP
623Nursing home – care for elderly and continuing care facilitiesP
624Social assistance – shelters, vocational, child care, abuse, emergencyS
711Arts and sports – dance, musical, teams, tracks, promoters, agentsS
711Special events – promoter or activity – see schedule for ratesL
712Museums – museums and historical sites, zoos, botanical gardens, parksL
713Amusement – arcades, golf clubs, marinas, fitness, bowling centersC
721Accommodations – hotels, motels and similar facilitiesP
721Accommodations – bed and breakfast inns and servicesP
721Accommodations – trailer parks, RV parks, and travel parksP
721Accommodations – rooming houses and boarding housesP
722Restaurant – full service restaurant facilityD
722Restaurant – limited facility or serviceD
722Caterers – and/or mobile food services$40.00
722Drinking establishment – club, lounge, bar or otherH
811Repairs and maintenance – auto, paint/body, other vehicularS
811Car washC
811Repairs and maintenance – all electronic equipmentC
811Repairs and maintenance – all appliances, home & garden equipmentC
812Personal services – hair, skin, barber, beautician, diet, nail, tanning, funeralsS
812Coin operated laundryT
812Fortune teller or clairvoyant – individual reader license$500.00
910Category for number of – vending machines for all types vendingN
910Category for number of – pool tablesO
910Category for number of – amusement devices and/or gamesR
920Category for number of – employees as a basis for calculating licenseS
930Category for number of – square feet used for calculating license amount
999Unclassified miscellaneous business services not elsewhere classified
999Unclassified miscellaneous personal services not elsewhere classifiedS

CITY OF MONROEVILLE LICENSES FEE SCHEDULES
Schedule “A” – Gross Receipts (Professionals)

Each person and each member of a firm or corporation engaged in any practice,  vocation, or profession shall pay a license based on gross annual receipts.

Gross Receipts License Fee
Less than $10,000$65.00
$10,000 – $24,999$125.00
$25,000 – $49,999$190.00
$50,000 – $74,999$230.00
$75,000 – $99,999$270.00
$100,000 – $124,999$310.00
$125,000 and over$350.00

Declaration of gross receipts not required if paying maximum.
Persons 65 and over pay $125.00.

Schedule “B” – Gross Receipts (Merchants Wholesale)

Wholesale businesses selling goods for resale shall pay license tax based on gross receipts.

Gross Receipts License Fee
$10,000 or less$30.00
$10,001 – $15,000$36.00
$15,001 – $20,000$42.00
$20,001 – $25,000$48.00
$25,001 – $30,000$54.00
$30,001 – $35,000$60.00
$35,001 – $40,000$66.00
$40,001 – $50,000$72.00
$50,001 – $60,000$78.00
$60,001 – $70,000$84.00
$70,001 – $80,000$90.00
$80,001 – $90,000$96.00
$90,001 – $100,000$102.00
$100,001 – $150,000$132.00
$150,001 – $200,000$168.00
$200,001 – $300,000$240.00
$300,001 – $400,000$300.00
$400,001 – $500,000$330.00
$500,001 – $1,000,000$480.00
Over $1,000,000$25.00 per additional $100,000
Schedule “C” – Gross Receipts (Merchants Retail)
Gross Receipts License Fee
$10,000 or less$33.00
$10,001 – $15,000$40.00
$15,001 – $20,000$46.00
$20,001 – $25,000$53.00
$25,001 – $30,000$59.00
$30,001 – $35,000$66.00
$35,001 – $40,000$73.00
$40,001 – $50,000$79.00
$50,001 – $60,000$86.00
$60,001 – $70,000$92.00
$70,001 – $80,000$99.00
$80,001 – $90,000$106.00
$90,001 – $100,000$112.00
$100,001 – $150,000$145.00
$150,001 – $200,000$185.00
$200,001 – $300,000$264.00
$300,001 – $400,000$330.00
$400,001 – $500,000$363.00
$500,001 – $700,000$429.00
$700,001 – $1,000,000$528.00
Over $1,000,0000.05% of excess receipts
Schedule “D” – Restaurants
Gross Receipts License Fee
$10,000 or less$33.00
$10,001 – $15,000$40.00
$15,001 – $20,000$46.00
$20,001 – $25,000$53.00
$25,001 – $30,000$59.00
$30,001 – $35,000$66.00
$35,001 – $40,000$73.00
$40,001 – $50,000$79.00
$50,001 – $60,000$86.00
$60,001 – $70,000$92.00
$70,001 – $80,000$99.00
$80,001 – $90,000$106.00
$90,001 – $100,000$112.00
$100,001 – $200,000$184.00
$200,001 – $300,000$264.00
$300,001 – $400,000$330.00
$400,001 – $600,000$396.00
Over $700,000$462.00
Schedule “E” – Fixed Rate
Fixed Rate $75.00

Schedule “F” – Manufacturing

Each person, firm or corporation engaged in a business for which the manufacturer rate applies  shall pay the following license based on gross annual receipts:

Gross Annual Receipts License Fee
Less than $50,000$100.00
$50,001 – $250,000$150.00
$250,001 – $1,000,000$200.00

Where gross annual receipts are $1,000,000 or over, manufacturer shall pay in lieu of the above  license schedule, a license based on the total undepreciated cost of buildings, machinery and  equipment (excluding licensed rolling stock) in accordance with the following schedule:

Undepreciated Cost License Fee
Less than $3,000,000$250.00
$3,000,000 – $10,000,000$300.00
$10,000,001 – $25,000,000$350.00
$25,000,001 – $50,000,000$450.00
Over $50,000,000$500.00

Schedule “G” – Utilities

Amount of license is state regulated. See Section 11-51-129 of the Code of Alabama 1975. For those utilities covered, the license shall not exceed an amount equal to three percent (3%) of the gross receipts of the business transacted in the municipality for the previous year.


Schedule “H” – Beer, Wine & Liquor
Category Fee
Beer (on/off premises)$50.00
Beer (off premises)$50.00
Table Wine (on/off premises)$100.00
Table Wine (off premises)$75.00
Package Store Liquor $1,000.00 plus 5% of gross purchases made from the ABC Board
Restaurant Retail Liquor $500.00 plus 10% of gross purchases made from the ABC Board
Club Liquor Class I $250.00 plus 10% of gross purchases made from the ABC Board
Wholesale Table Wine$275.00
Wholesale Beer$250.00
Wholesale Beer & Wine$375.00
Special Events Retail $50.00/day (non-profit)  •  $100.00/day (for profit)

Schedule “I” – Peddlers

Each person, seller of services, vendor or peddler engaged in the business of selling and delivering  goods or services whether from truck, car or otherwise:

Rate$50/day or $200/week

Before engaging in such business, every applicant shall apply to the City Clerk and show:

  1. The name(s) of the person who will manage/supervise within the City, and permanent address.
  2. The Social Security Number and whether the person has a criminal record (and details if so).
  3. The nature/character/quality of goods, wares, merchandise or services to be sold/offered.
  4. Other reasonable identity/character information the City Clerk may require.

All door-to-door sales must be conducted between 8:00 A.M. and sunset (or 30 minutes of dark). The license must be on public display.


Schedule “J” – Taxicabs, Limousines & Ambulances
Service Fee
Ambulance Service$25.00 per ambulance
Taxicabs, Limousines & Buses$50.00 per vehicle

There shall be a decal affixed to each vehicle where applicable. Operation is subject to governing body permission and  liability insurance requirements; cancellation notice provisions apply as stated in ordinance text.


Schedule “K” – Telephone & Telecommunications

Each telephone company/person/firm/corporation operating a telephone exchange and/or long-distance telephone lines  shall pay a license fee in accordance to Section 11-51-128 Code of Alabama 1975.

TypeFee
Exchange license$330.00
Long distance license$83.00

Schedule “L” – Entertainment & Special Events
CategoryFee
Dealers/artisans/craftsmen events (sponsor responsibility)$50.00 per event
Circus menagerie/museum under same canvas; Carnival or Street Fair (per day)$180.00
Entertainment not otherwise provided for (admission charged)$100.00

Granting of license is subject to ordinance conditions (moral character, insurance, appeal process, emergency cessation, etc.).


Schedule “M” – Rail Transportation
Intrastate rail privilege within city/police jurisdiction $175.00

Schedule “N” – Vending Machines

Each provider of a coin-operated vending machine must purchase a license based on merchant’s retail plus affix a decal  to each machine.

Decal (per machine)$10.00

Schedule “O” – Billiard and/or Pool Tables
QuantityFee
1 – 5 tables$150.00
Each additional table over 5$40.00 each

Owner must report vending company machines (cigarettes, music, video, etc.) to City Hall.


Schedule “P” – Number of Rooms
TypeUnitsFee
Nursing Homes1 – 50 beds$150.00
Nursing HomesOver 50 beds$200.00
Motel / Hotels / Trailer Parks (per unit)12 or less$75.00
Motel / Hotels / Trailer Parks (per unit)13 – 25$125.00
Motel / Hotels / Trailer Parks (per unit)Over 25$4.00 per room/space

Schedule “R” – Amusement Devices

In addition to the license, a decal must be affixed to each machine. Decal costs:

MachinesDecal Cost
First 10 machines$25.00 per decal
All machines over 10$10.00 per decal

Schedule “S” – Employees / Participants
CountFee
6 or less$75.00
7 – 12$85.00
Over 12$95.00
Dancing / Gymnastics / Karate / Tae Kwon Do (specialized training) $50.00
Beauty Shop: Owner or one operator $35.00
Beauty Shop: Each additional person $10.00 each (max $75.00)
Tanning beds $25.00 per bed

Day cares must provide evidence that premises meet city fire, safety and health standards.  All day cares in homes must be approved by the Planning Commission.
Any business selling merchandise must purchase a license based on Merchants Retail.


Schedule “T” – Coin Operated Laundry (Laundromat)
Washers and dryers (each machine) $5.00

Schedule “U” – Banks & Loan Agencies

Financial institutions governed by State banking laws shall pay a license based on capital, surplus and undivided profits.  Savings & Loan associations pay in proportion to paid-in shares, reserves, and undivided profits (FDIC certificate required).

Capital / Surplus / Undivided ProfitsFee
$50,000 or less$10.00
$50,001 – $150,000$30.00
$150,001 – $200,000$40.00
$200,001 – $250,000$50.00
$250,001 – $300,000$60.00
$300,001 – $350,000$70.00
$350,001 – $400,000$80.00
$400,001 – $450,000$90.00
$450,001 – $500,000$100.00
$500,001 – $600,000$110.00
Over $600,000$125.00
Branch Bank (each branch)$10.00

Branch bank shall be defined in accordance to the institution's bylaws. Please provide a copy of such bylaws when purchasing a license for a branch bank.

Other Loan Agencies & Pawn Shops: Not governed by state banking laws shall pay a license fee of $110.00 plus a merchant’s retail based on gross receipts.

Schedule “V” – Insurance Companies

Each fire and marine insurance company shall pay 4% on each $100.00 (or major fraction) of gross premiums  less return premiums on policies issued during the preceding year on property located in the City of Monroeville.  No credit or deduction is allowed for reinsurance costs.

All other insurance companies (except fire and marine) charging a premium shall pay $15.00 and $1 on each $100.00 (or major fraction) on gross premiums less return premiums received during the preceding year on policies issued to citizens of the city.

The percentage of premiums is due on December 31 of each year or within 60 days thereafter.  Companies that did business during the preceding year must furnish a verified statement of gross premiums  and include payment of the license due.