Public records/ordinance
Reviewed public record
Source-Ord-1948 A1-1242
The viewer displays the reviewed public copy. The restricted source file is not available through this page.
Accessible text transcription
Reviewed text from the public copy. Consult the displayed document and custodian for authoritative wording.
Page 1
ORDINANCE # 1948
ORDINANCE TO AMEND ORDINANCE #1907
BUSINESS LICENSE CODE OF THE
CITYOF PRICHARD, ALABAMA
FOR THE YEAR 2008 AND EACH SUBSEQUENT YEAR
BE IT ORDAINED BY THE CITYCOUNCIL OF PRICHARD, ALABAMA, as follows:
SECTION 1.
SECTION 2.
SECTION 3.
SECTION 4.
SECTION 5.
SECTION 6.
SECTION 7.
SECTION 8.
SECTION 9.
SECTION 10.
SECTION 11.
SECTION 12.
SECTION 13.
SECTION 14.
SECTION 15.
SECTION 16.
SECTION 17.
SECTION 18.
SECTION 19.
SECTION 20.
SECTION 21.
SECTION 22.
SCHEDULE OF LICENSES AND FEES
Levy of tax.
Definition of terms.
License term; minimum license.
License shall be location specific.
License transfer restrictions.
Unlawful to do business without a license.
License must be posted.
Duty to file report.
Duty to permit records inspection.
Unlawful to obstruct municipal designee.
Privacy of information.
Failure to file assessment.
Lien for non-payment of license tax.
Criminal penalties.
Civil penalties.
Penalties and interest.
Prosecutions unaffected. _
Procedure for denial of new applications.
Procedure for revocation/suspension of license.
Refunds on overpayments.
Delivery License.
License Fee Schedules.
Page 01
Page 01
Page 05
Page 06
Page 08
Page 09
Page 09
Page 09
Page 12
Page 12
Page 13
Page 13
Page 15
Page 15
Page 15
Page 16
Page 16
Page 17
Page 18
Page 19
Page 21
Page 23-59
Page 2
SECTION 1. Levy of Tax.
Pursuant to the Code of Alabama, the following is hereby declared to be and is
adopted as the business license code and schedule of licenses for the municipality for the
year beginning January 1, 2008, and for each subsequent year thereafter, There is hereby
levied and assessed a business license fee for the privilege of doing any kind of business,
trade, profession or other activity in the municipality, or the police jurisdiction, by
whatever name called.
SECTION 2. Definitions.
Unless the context clearly requires otherwise, the following terms shall have the
following meaning as set forth below:
[1] BUSINESS. Any commercial or industrial activity or any enterprise, trade,
profession, occupation, or livelihood, including the lease or rental of residential or
nonresidential real estate, whether or not carried on for gain or profit, and whether or not
engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality.
[2] BUSINESS LICENSE. An annual license issued by the municipality for the
privilege of doing any kind of business, trade, profession, or any other activity in the
municipality, by whatever name called, which document is required to be conspicuously
posted or displayed except to the extent the taxpayer’s business license tax or other
financial information is listed thereon.
[3] BUSINESS LICENSE REMITTANCE FORM. Any business license return,
renewal reminder notice, or other writing on which the taxpayer calculates the business
Page 3
O
license tax liability for all or part of the license year and remits the amount so calculated
with the form.
[4] DEPARTMENT or DEPARTMENT OF REVENUE. The Alabama
Department of Revenue, as created under Section 40-2-1 et seq.
[5] DESIGNEE. An agent or employee of the municipality authorized to
administer or collect, or both the municipality's business license taxes, which may
include another taxing jurisdiction, the Department of Revenue, or a private
5 1 5 2 3 12 1279 666 110 32 96.222618 auditing
5 1 5 2 3 13 1406 675 28 17 96.222618 or
4 1 5 2 4 0 240 727 957 43 -1
5 1 5 2 4 1 240 727 132 32 94.917847 collecting
5 1 5 2 4 2 380 728 69 26 94.554115 firm
as defined in Section 40-2A-3 of the Code of Alabama.
[6] GROSS RECEIPTS. The measure of any and all receipts of a business from
whatever source derived, to the maximum extent permitted by applicable laws and
constitutional provisions, fo be used in calculating the amount due for a business license.
Provided, however, that:
(a) Gross receipts shall not include any of the following taxes collected by the
business on behalf of any taxing jurisdiction or the federal government: All taxes
which are imposed on the ultimate consumer, collected by the taxpayer and
remitted by or on behalf of the taxpayer to the taxing authority, whether state,
local or federal, including utility gross receipts levied pursuant to Article 3,
Chapter 21, Title 40; license taxes levied pursuant to Article 2, Chapter 21, Title
40; or reimbursements to professional employer organizations of federal, state or
local payroll taxes or unemployment insurance contributions; but no other
deductions or exclusions from gross receipts shall be allowed except as provided
in this article.
Page 4
(b) A different basis for calculating the business license may be used by the
municipality with respect to certain categories of taxpayers as prescribed in
Section 11-51-90B.
(c) For a utility or other entity described in Section 1 1-51-129, gross receipts shall be
limited to the gross receipts derived from the retail furnishing of utility services
within the municipality during the preceding year that are taxed under Article 3 of
Chapter 21 of Title 40, except that nothing herein shall affect any existing
contract or agreement between a municipality and a utility or other entity. The
gross receipts derived from the furnishing of utility services shall not be subject to
further business license taxation by the municipality.
(d) Gross receipts shall not include dividends or other distributions received bya
corporation, or proceeds from borrowing, the sale of a capital asset, the repayment
of the principal portion of a loan, the issuance of stock or other equity
investments, or capital contributions, or the undistributed earnings of subsidiary
entities.
[7] LICENSE FORM. Any business license application form, renewal reminder
notice, business license remittance form, or business license retum by whatever name
called.
[8] LICENSE OFFICER or MUNICIPAL LICENSE OFFICER. The municipal
employee charged by the municipality with the primary responsibility of administering
the municipality's business license tax ordinance and related matters thereto.
[9] LICENSE YEAR. The calendar year.
Page 5
[10] MUNICIPALITY. Any town or city in this state that levies a business license tax
from time to time. The term shall also include the town’s or city’s police jurisdiction,
where the business license tax is levied in the police jurisdiction.
[11] PERSON. Any individual, association, estate, trust, partnership, limited liability
company, corporation, or other entity of any kind, except for any nonprofit corporation
formed under the laws of Alabama which is operated to enable municipalities that
become members of such nonprofit corporation to finance or refinance capital projects
and related undertakings, on a cooperative basis, and whose board of directors or other
governing body consists primarily of elected officials of the municipality.
[12] TAXING JURISDICTION. Any municipality that levies a business license tax,
whether or not a business license tax is levied within its police jurisdiction, or the
Department of Revenue acting as agent on behalf pf a municipality pursuant to Section
11-51-180 et seq., as the context requires,
[13] TAXPAYER. Any person subject to or liable under this chapter for any business
license tax; any person required to file a return with respect to, or pay or remit the
business license tax levied under this chapter or to report any information or value to the
taxing jurisdiction; or any person required to obtain, or who holds any interest in, any
business license issued by the taxing jurisdiction; or any person that may be affected by
any act or refusal to act by the taxing jurisdiction under this chapter, or to keep any
required by this chapter
[14] U.S.C. The applicable title and section of the United States Code, as amended
from time to time.
Page 6
[15] OTHER TERMS. Other capitalized or specialized terms used in this ordinance,
and not defined above, shall have the same meanings ascribed to them in Section 40-2A-
3, of the Code of Alabama, unless the context therein otherwise specifies.
SECTION 3. License term: minimums.
The license term and the minimum amount for a business license are as follows:
(a)
(b)
1)
@)
Full Year. Every person who commences business before the first day of
July shall be subject to and shall pay the annual license for such business
in full. Unless otherwise specified in the enclosed schedules, the minimum
annual license shall be $ 100.00.
Half Year. Every person who commences business on or after July 1%,
shall be subject to and shall pay one-half (1/2) the annual license for such
business for that calendar year.
Issue Fee, For each license issued there shall be an issue fee collected of
ten dollars ($10.00) and said issue fee shall be collected in the same
manner as the license tax.
Annual Renewal. Except as provided in subsections (i) or (ii), the business
license shall be renewed annually on or before the 31° day of J anuary
each year.
(1) Ifthe due date for payment of any business license falls on a weekend
or a holiday recognized by the municipality from time to time, the due
date shall automatically be extended until the next business day.
(ii) Insurance company annual license renewals shall be renewed in
accordance with Section 11-51-122 of the Code of Alabama which states
Page 7
O
that each year, each insurance company shall furnish the municipality a
statement in writing duly certified showing the full and true amount of
gross premiums received during the preceding year and shall accompany
such statement with the amount of license tax due according to the
licensing schedule. Failure to furnish such statement or to pay such sum
shall subject the company and its agents to those penalties as prescribed
for doing business without a license as provided for in the municipal code.
(ili) On or before December 31 of each year, a renewal reminder shall be
mailed to each licensee that purchased a business license during the
current year. Said renewal notice shall be mailed via regular U.S. mail to
the licensee's last known address of record with the municipality.
Licensees are required to furnish the municipality any address changes for
their business prior to December 1* in order for them to receive their
notice.
(iv ) Business license renewal payments received by the municipality
shall be applied to the current renewal only when any and other debts the
licensee owes to the municipality are first paid in full. No business license
shall be issued if the current renewal payment does not meet said prior
obligations and the current renewal. Failure to pay such sums shall subject
the licensee and its agents to those penalties as prescribed for doing
business without a license provided for in the municipal code.
SECTION 4. License shall be location specific.
Page 8
(a) For each place at which any business is carried on, a separate license shall be
paid, and any person desiring to engage in any business for which a license is
required shall designate the place at which business is carried on, and the
license to be issued shall designate such place, and such license shall
authorize the carrying on of such business only at the place designated.
(b) Every person dealing in two or more of the articles, or engaging in two or
more of the businesses, vocations, occupations or professions scheduled
herein, shall take out and pay for a license for each line of business.
(c) A taxpayer subject to the license authorized by this ordinance that is engaged
in business in other municipalities, may account for its gross receipts so that
the part of its gross receipts
attributable to its branch offices will not"be subject to the business license
imposed by this ordinance. To establish a bona fide branch office, the taxpayer
must demonstrate proof of all following criteria:
(i) The taxpayer must demonstrate the continuing existence of an actual
facility located outside the police jurisdiction in which its principal business
, office is located, such as a retail store, outlet, business office, showroom, or
warehouse, to which employees and/or independent contractors are assigned
or located during regular normal working hours.
(ii ) The taxpayer must maintain books and records, which reasonably
indicate a segregation or allocation of the taxpayer's gross receipts to the
particular facility of facilities.
Page 9
(sii ) The taxpayer must provide proof that separate telephone listings, signs,
and other indications of its separate activity are in existence,
(iv ) Billing and/or collection activities relating to the business conducted at
the branch office or offices are performed by an employee or other
representative, of the taxpayer who has such responsibility for the branch
office.
(v ) All business claimed by a branch office or offices must be conducted by
and through said office or offices.
( vi ) The taxpayer must supply proof that all applicable business licenses
with respect to the branch office or offices have been issued.
(d) Nothing herein shall be construed as exempting businesses from payment of a
license on the basis of a lack of physical location.
SECTION 5. Restriction on transfer of license.
No license shall be transferred except with the consent of the council or other
governing body of the municipality or of the director of finance or other chief revenue
officer or his or her designee, and no license shall be transferred to reflect a physical
change of address of the taxpayer within the municipality
more than once during a license year and never from one taxpayer to another. Provided
that a mere change in the name or ownership of a taxpayer that is a corporation,
partnership, limited liability company or other form of legal entity now or hereafter
recognized by the laws of Alabama shall not constitute a transfer for purposes of this
chapter, unless (1) the change requires the taxpayer to obtain a new federal employer
identification number or Department of Revenue taxpayer identification number or (2), in
Page 10
the discretion of the municipality, the subject license is one for the sale of alcoholic
beverages. Nothing in this section shall prohibit a municipality from requiring a new
business license application and approval for an alcoholic beverage license.
SECTION 6. Unlawful to do business without a license.
It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to
engage in businesses or vocations in the municipality for which a license is required
without first having procured a license. A violation of this division of the ordinance
passed hereunder fixing a license shall be punishable by a fine not to exceed the sum of
five hundred ($500) for each offense, and if a willful violation, by imprisonment, not to
exceed six months, or both, at the discretion of the court trying the same. Each day shall
constitute a separate offense.
SECTION 7. License must be posted.
Every license shall be posted in a conspicuous place, where said business, trade or’
occupation is carried on, and the holder of the license shall immediately show same to the
designee of the municipality upon being requested so to do.
SECTION 8, Duty to file report.
(a) It shall be the duty of every person subject to such license tax to render to
the municipality on such forms as may be required, a sworn statement
showing the total
business done, amount of sales, gross receipts and gross sales, stock, value
of furniture and other equipment, capital invested, number of helpers or
employees, amount of space occupied, or other factor described in the
schedule, one or several, as the case may require, for the ascertainment of
Page 11
10
the classification of such person for license taxation purposes and the
correct amount of license tax to which he is subject.
(b) If the nmnicipality determines that the amount of business license tax
reported on or remitted with any business license remittance form is
incorrect, if no business license remittance form is filed within the time
prescribed, or if the information provided on the form is insufficient to
allow the taxing jurisdiction to determine the proper amount of business
license tax due, the municipality shall calculate the correct amount of the
tax based on the most accurate and complete information reasonably
obtainable and enter a preliminary assessment for the correct amount of
business license tax, including any applicable penalty and interest.
(c) | The municipality shall promptly mail a copy of any preliminary
assessment to the taxpayer's last known address by either first class U.S.
mail or certified U.S. mail with return receipt requested, or, in the sole
discretion of the municipality, deliver the preliminary assessment to the
taxpayer by personal delivery.
(d) If the amount of business license tax remitted by the taxpayer is
undisputed by the
Municipality, or if the taxpayer consents to the amount of any deficiency
or preliminary
Assessment in writing, the municipality shall enter a final assessment for
the amount of the
Tax due, plus any applicable penalty and interest.
Page 12
(2)
(1)
Q)
(3)
11
Ifa taxpayer disagrees with a preliminary assessment as entered by
the taxing jurisdiction, the taxpayer shall file a petition for review
with the municipal license officer within 30 days from the date of
entry of the preliminary assessment setting out the specific
objections to the preliminary assessment. If a petition for review is
timely filed, the license officer of the municipality shall schedule a
conference with the taxpayer for the purpose of allowing the
taxpayer or its representatives and the representatives of the
municipality to present their respective positions, discuss any
omissions or errors, and to attempt to agree upon any changes or
modifications to their respective positions..
If a petition for review is not timely filed, or is timely filed, and
upon further review the license officer determines that the
preliminary assessment is due to be upheld in whole or in part, the
municipality may make the assessment final in the amount of
business license tax due as computed by the license officer, with
applicable interest and penalty computed to the date of entry of the
final assessment. The license officer shall, whenever practicable,
complete his or her review of the taxpayer’s petition for review
and applicable law within 90 days following the later of the date of
filing of the petition or the conference, if any.
A copy of the final assessment shall promptly be mailed to the
taxpayer's last known address (i) by either first class U.S. mail or
Page 13
O
12
certified U.S. mail with return receipt requested in the case of
assessments of business license tax of five hundred dollars
($500.00) or less, or (ii) by certified U.S. mail with return receipt
requested in the case of assessments of business license tax of
more then five hundred ($500.00). In either case, at the option of
the taxing jurisdiction a copy of the final assessment may be
delivered to the taxpayer by personal delivery. The final
assessment shall include a statement informing the taxpayer ofhis
or her right to appeal the final assessment to circuit court within 30
days from the date of the entry of the final assessment.
SECTION 9. Duty to permit inspection and produce records,
Upon demand by the designee of the municipality, it shall be the duty of all
licensees to:
(2)
5)
Permit the designee of the municipality to enter the business and to inspect
all portions of his place or places of business for the purposes of enabling
said municipal designee to gain such information as may be necessary or
convenient for determining the proper license classification, and
determining the correct amount of license tax;
To furnish information during reasonable business hours, at the licensee's
place of business, in the municipality or the police jurisdiction, all books
of account, invoices, papers, reports and memoranda containing entries
showing amount of purchases, sales receipts, inventory and other
information from which the correct license tax classification of such
Page 14
13
person may be ascertained and the correct amount of license tax to which
he is subject may be determined, including exhibition of bank deposit
books, bank statements, copies of sales tax returns to the State of
Alabama, copies of Alabama income tax returns and federal income tax
returns.
SECTION 10. Unlawful to obstruct.
It shall be unlawful for any person, or for any agent, servant or employee of such
person, to fail or refuse to perform any duty imposed by this ordinance; nor shall any
person, agent, servant or employee of such person obstruct or interfere with the desi gnee
of the municipality in carrying out the purposes of this ordinance,
SECTION 11. Privacy.
(a) It shall be unlawful for any person connected with the administration of this
ordinance to divulge any information obtained by him/her in the course of
inspection and examination of the books, papers, reports and memoranda of
the taxpayer made pursuant to the provisions of this ordinance, except to the
mayor, the municipal attorney or others authorized by law to receive such
information described herein.
(b) It shall be unlawful for any person to print, publish, or divulge, without the
written permission or approval of the taxpayer, the license form of any
taxpayer or any part of the license form, or any information secured in
arriving at the amount of tax or value reported, for any purpose other than the
proper administration of any matter administered by the taxing jurisdiction, or
upon order of any court, or as otherwise allowed in this ordinance.
Page 15
(c)
14
Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or
has not purchased a business license. Statistical information pertaining to
taxes may be disclosed to the municipality council upon their written request
through the Mayor's office. It shall be unlawful for any person to violate the
provisions of this section.
SECTION 12. Failure to file assessment.
{a)
()
(c)
‘In any case where a person subject to paying a license tax as provided
herein fails to do so, the municipal designee shall be authorized to assess
and determine the amount of license taxes due using the best information
available either by return filed or by other means.
The taxpayer shall be notified by registered or certified mail, or by
personal service, of the amount of any such assessment, and of his right to
appear before the municipal governing body ona day named not less than
twenty (20) days from the date of notice and to show cause why such
assessment shall not be made final. Such appearance may be made by
agent or attorney.
Ifno showing is made on or before the date fixed in such notice, or if such
showing is not sufficient in the judgement of the municipality, such
assessment shall be made final in the amount originally fixed, or in such
other amount as is determined by the municipality to be correct. If upon
such hearing the municipal designee finds a different amount due than that
originally assessed, he/she shall make the assessment final in the correct
Page 16
15
amount, and in all cases shall notify the taxpayer of the assessment as
finally fixed.
(d) A notice by the United States mail, addressed to the taxpayer's last known
place of business, shall be sufficient. Any assessment made by the
designee of the municipality shall be prima facie correct upon any appeal.
SECTION 13. Lien for non-payment of license tax.
On all property, both real and personal, used in the business, the municipality
shall have a lien for such license, which lien shall attach as of the date when the license is
due, as allowed by Code of Alabama, Section 11-51 “44 (1975).
SECTION 14. Criminal penalties.
Any person found guilty of violating any of the provisions of this ordinance shall
be fined in an amount not less than fifty dollars ($50.00) and not more than five hundred
dollars ($500.00), and may also be sentenced to imprisonment for a period of not
exceeding six (6) months, in the discretion of the court trying the case, and violations on
separate days shall each constitute a separate offense,
SECTION 15. Civil penalties.
In addition to the remedies provided by Code of. Alabama, Section 11-51-150
(1975) et seq., the continued or recurrent performance of any act or acts within the
corporate limits or within its police jurisdiction for which a license may be revoked or
suspended under this ordinance is hereby declared to be detrimental to the health, safety,
comfort and convenience of the public and is a nuisance. The municipality, as an
additional or alternative remedy, may institute injunctive proceedings in a court of
competent jurisdiction to abate the same.
Page 17
©
O
16
SECTION 16. Penalties and interest.
(2)
(b)
(©)
All licenses not paid within thirty (30) days from the date they fall due
shall be increased by fifteen (15) percent for the first thirty (30) days they
shall be delinquent and shall be measured by an additional fifteen (15)
percent for a delinquency of sixty (60) or more days, but this provision
shall not be deemed to authorize the delay of thirty (30) days in the
payment of the license due, which may be enforced at once.
In the case of persons who began business on or after the first day of the
calendar year, the license for such “new business” shall be increased by
fifteen (15) percent for the first fifteen (15) days they shall be delinquent,
and shall be measured by an additional fifteen (15) percent for a
delinquency of forty-five (45) days or more.
All delinquent accounts (both license taxes and penalties) shall also be
charged simple interest at the rate of one (1) percent per month.
SECTION 17. Prosecutions unaffected.
The adoption of this ordinance shall not in any manner affect any prosecution of any act
illegally done contrary to the provisions of any ordinance now or heretofore in existence,
and every such prosecution, whether begun before or after the enactment of this article
shall be govemed by the law under which the offense was committed; nor shall a
prosecution, or the right to prosecute, for the recovery of any penalty or the enforcement
of any forfeiture be in any manner affected by the adoption of this ordinance; nor shall
any civil action or cause of action existing prior to or at the time of the adoption of this
ordinance be affected in any manner by its adoption.
Page 18
O
17
SECTION 18. Procedure for denial of new applications.
{a)
(b)
(c)
(d)
(e)
The municipal designee shall have the authority to investigate all
applications and may refer any application to the municipal
governing body for a determination of whether such license should
or should not be issued.
If the municipal governing body denies the issuance of any license
referred to it, the municipal clerk shall promptly notify the
applicant of the municipal governing body’s decision.
If said applicant desires to appear before the municipal governing
body to show cause why said license should be issued, he shall file
a written notice with the municipal clerk, said notice to be filed
within two (2) weeks from the date of mailing by the municipal
clerk of the notice of the denial of such license by the municipal
governing body.
Upon receipt of said notice the municipal clerk shall promptly
schedule a hearing, to be held within fifteen (15) days from the
date of receipt of such notice, before the municipal governing body
and shall give the notice of the date, time and place of said hearing
to the applicant.
The applicant shall be given the opportunity to appear personally,
or through his counsel, or both, and the municipal governing body
shall proceed to hear any evidence which may be presented both
for and against the issuance of said license.
Page 19
18
® If the municipal governing body determines from the evidence
presented that in order to either provide for the safety, preserve the
health, promote the prosperity, or improve the morals, order,
comfort and convenience of the inhabitants of the municipality
said license should not be granted, it shall enter an order to that
effect; otherwise, said license shall be ordered issued upon
payment of any required license fees.
SECTION 19. Procedure for revocation or suspension of license.
{a)
Any lawful license issued to any person to conduct any business shall be
subject to revocation by the municipal governing body for the violation by
the licensee, his agent, servant, or employee of any provision of this
ordinance or of any ordinance of the municipality, or any statute of the
State of Alabama relating to the business for which such license is issued;
and shall also be subject to revocation by the municipal governing body if
the licensee, his agent, servant, or employee under color of such license
violates or aids or abets in violating or knowingly permits or suffers to be
violated any penal ordinance of the municipality or any criminal law of
the State of Alabama; and shall also be subject to revocation by the
municipal governing body if, in connection with the issuance or renewal
of any license, the licensee or his agent filed or caused to be filed any
application, affidavit, statement, certificate, book, or any other data
containing any false, deceptive or other misleading information or
omission of material fact.
Page 20
19
(b) The conditions hereinabove set forth as grounds for the revocation of a
license shall also constitute grounds for refusing to renew a license.
(c) The municipal governing body shall set a time for hearing on the matter of
revoking or refusing to renew a license; and a notice of such hearing shall
be given to the licensee, or the applicant for renewal, as the case may be,
at least ten (10) days before the day set for said hearing. At the hearing the
municipal governing body shall hear all evidence offered by any party and
all evidence that may be presented bearing upon the question of revocation
or the refusal of renewal, as the case may be.
SECTION 20. Refunds On Overpayments
(a) Any taxpayer may file a petition for refund with the municipality for any
overpayment of business license tax erroneously paid to the municipality.
Ifa final assessment for the tax has been entered by the municipality, a
petition for refund of all or a portion of the tax may be filed only if the
final assessment has been paid in full prior to or simultaneously with the
filing of the petition for refund. -
(b) A petition for refund shall be filed with the municipality within two years
from the date of payment of the business license tax, which is the subject
of the petition.
(c) The municipality shall either grant or deny a petition for refund within six
months from the date the petition is filed, unless the period is extended by
written agreement of the taxpayer and the municipality. The taxpayer shall
be notified of the municipality’s decision concerning the petition for
Page 21
(d)
(e)
20
refund by first class U.S. mail or by certified U.S. mail, return receipt
requested, sent to the taxpayer’s last known address. It the municipality
fails to grant a full refund within the time provided herein, the refund
petition shall be deemed to be denied.
If the petition is granted or the municipality or a court otherwise
determines that a refund is due, the overpayment shall be promptly
refunded to the taxpayer by the municipality, together with interest to the
extent provided for in Section 11-51-92. If the municipality determines
that a refund is due, the amount of overpayment plus any interest due
thereon may first be credited by the municipality against any outstanding
tax liabilities due and owing by the taxpayer to the municipality, and the
balance of any overpayment shall be promptly refunded to the taxpayer. If
any refund or part thereof is credited to any other tax by the municipality,
the taxpayer shall be provided with a written detailed statement showing
the amount of overpayment, the amount credited for payment to other
taxes, and the resulting amount of the refund.
A taxpayer may appeal from the denial in whole or in part of a petition for
refund by filing a notice of appeal with the clerk of the circuit court of the
county in which the municipality denying the petition for refund is
located. Said notice of appeal must be filed within two years from the date
the petition was denied. The circuit court shall hear the appeal according
to its own rules and procedures and shall determine the correct amount of
refund due, if any. If an appeal is not filed with the appropriate circuit
Page 22
21
court within two years of the date the petition was denied, then the appeal |
shall be dismissed for lack of jurisdiction.
SECTION 21. Delivery License.
(a)
In lieu of any other type of license, a taxpayer may at its option purchase for $
100.00 plus the issuance fee, a delivery license for the privilege of delivering its
merchandise in the municipality if the taxpayer meets all of the following criteria:
(1) Other than deliveries, the taxpayer has no other physical presence within
the municipality or its police jurisdiction;
(2) The taxpayer conducts no other business in the municipality other than
delivering merchandise and performing the requisite set-up and
installation of said merchandise;
(3) Such delivery and set-up and installation is performed by the taxpayer’s
employees or agents, concerns the taxpayer’s own merchandise in that
municipality, and is done by means of delivery vehicles owned, leased, or
contracted by the taxpayer;
(4) The gross receipts derived from the sale and any requisite set-up or
installation of all merchandise so delivered shall not exceed seventy-five
thousand dollars ($75,000) during the license year;
(5) Any set-up or installation shall relate only to (i) that required by the
contract between the taxpayer and the customer or as may be required by
state or local law, and (ii) the merchandise so delivered;
(6) [fat any time during the current license year the taxpayer fails to meet any
of the above stated criteria, then within 10 days after any of said criteria
Page 23
()
(c)
(¢)
22
have been violated or exceeded, the taxpayer shall purchase all appropriate
business licenses from the municipality for the entire license year and
without regard to this section.
Mere delivery of the taxpayer’s merchandise by common carrier shall not allow
the municipality to assess a business license tax against the taxpayer, but the gross
receipts derived from any sale and delivery accomplished by means of a common
carrier shall be counted against the seventy-five thousand ($75,000) limitation
described in the preceding section if the taxpayer also during the same license
year sells and delivers into the taxing jurisdiction using a delivery vehicle other
than a common carrier.
A common carrier, contract carrier, or similar delivery service making deliveries
on behalf of others shall not be entitled to purchase a delivery license.
The delivery license shall be calculated in arrears, based on the related ZtOss
receipts during the preceding license year.
The purchase of a delivery license shall not, in and of itself, establish nexus
between the taxpayer and the municipality for purposes of the taxes levied by or
under the authority of Title 40 of the Code of Alabama or other provisions of law,
nor does the purchase of a delivery license conclusively determine that nexus does
not exist between the taxpayer and the municipality.
Page 24
23
541001. ABSTRACT OF TITLE: AMENDED ORD. #1 907 $600.00
341002. ACCOUNTANTS: AMENDED ORD. #1907 $600.00
238003. ACETYLENE WELDING: AMENDED ORD. #1 907 $150.00 plus .001524 of
gross receipts.
443004. ADDING MACHINES: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
541005. ADVERTISING: (a) Agents, firms, associations, corporations, or other persons
engaged in the business of posting bills, painting decorated advertisements on boards
similar to billboards or in the distribution of circulars, pamphlets, or other advertising
matter are required to procure and display a license before doing any such business, this
clause not to merchants advertising in this manner their own goods or merchandise.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
(b) For repairing, removing of any kind, painting or repairing, assembling, erecting,
maintaining, selling, offering to sell, leasing or sub-leasing to others, neon or electrical
signs. AMENDED ORD. # 1907: $150.00 plus .001524 of gross receipts.
541006. ADVERTISING WITH AIRPLANE: Each airplane used for this purpose of
advertising in a way. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
541007. ADVERTISING IN OR ON BUSES: By signs, placards, cards, or otherwise.
*Does not apply to M.T.A. AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
And it shall be unlawful for any Bus Company to allow advertising to be placed in or on
buses owned or controlled by such company until the license herein required is paid and
obtained and any person placing or hanging advertising in or on buses not licenses as
required above shall be guilty of violating the provisions of the License Code.
541008. ADVERTISING: Commercial, soliciting for, contracting for, preparing,
accepting compensation for advertising matter, persons, firms or corporations.
AMENDED ORD. # 1907: $150.00 plus .001524 of gross receipts.
Provided, however this license shall not apply to that portion of the business that may be
in Interstate or Foreign Commerce, or to business done with the Government of the
United States.
341009. ADVERTISING ON STREETS: Not otherwise specified. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
541010. ADVERTISING IN OR ON TAXICABS: By signs, placards, or otherwise.
AMENDED ORD. # 1907: $150.00 plus .001524 of gross receipts,
Page 25
24
It shall be unlawful for any taxicab owner to allow advertising to be placed in or on any
taxicab owned or controlled by such taxicab owner until the license herein required is
paid and obtained, and any person placing or hanging advertising in or on any taxicab not
licensed as above required shall be guilty of a misdemeanor.
541011. ADVERTISING NOT OTHERWISE SPECIFIED: AMENDED ROD. #1907:
$150.00 plus .001524 of gross receipts.
524012. AGENCY: (a) Having an office in the City of Prichard and representing
persons, firms, or corporations, and doing business outside the City, but within the State
of Alabama without regard to Interstate business. AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
(b). Conducting or contracting or maintaining an office in the City of Prichard or
advertising for the purpose of conducting special sales, excluding salvage, fire and
bankrupt stock sales. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
524013. AGENCY: Commercial, purporting to give infonnation on person, or persons,
firms, associations, or corporations, commercial or otherwise, purporting to give
information as to credit rating or standing of individuals or firms undertaking to make
collection through such methods, this clause not to apply to local credit associations
which do not supply information to collect accounts for public generally, AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts.
524014. AGENTS: Persons, firms, associations or corporations, doing a class of
business loans known as a short loan business). AMENDED ORD. #1907: $500.00.
524015, AGENTS: Ofrailroad or steamship companies not entering the city.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
524016. AGENTS: For laundries, delivering uniforms, linens, etc., having plant outside
of Prichard. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
524017. AGENTS: Taking measurements of men's or women's wearing apparel where
neither such agent nor his principal is carrying on a licensed business in such city.
AMENDED ORD. #1907: $150.00 plus .001524 of gross teceipts.
524018. AGENTS: Money Orders, and/or Utility Bills, etc.: A license shall be required
for each location where an agent person, firm, association, or corporation engaged in the
issuance of money orders and/or accepting payments on account for utility companies,
and/or performing related services. AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts. ,
524019. AGENTS AND SOLICITORS: Not otherwise specified must be approved by
Police Department. AMENDED ORD. #1907: $150. plus .001524 of gross receipts.
Page 26
25
238020. AIR CONDITIONING: AMENDED ORD. #1907: $200.00 plus .001524 of
gross receipts if selling and installing wares.* Must have a State or City Card and
$10,000.00 bond if not certified by the state.
333021. AIR PRODUCTS: AMENDED ORD. #1907: $650.00 plus .002093 of gross
receipts.
561022. AIRLINES: Every airline maintaining an office for the sale of tickets to
passengers shall purchase a license. AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
999022A. ALARM SYSTEMS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts. .
331023. ALUMINUM PLANTS:, AMENDED ORD. #1907: $650.00 plus .001524 of
gross receipts,
621024. AMBULANCE SERVICE: Each person, firm or corporation engaged in the
business of furnishing ambulance service, other than as part of the business as undertaker
shall pay: AMENDED ORD. #1781: Up to three (3) ambulances: $172.50
Each additional ambulance: $11.50
Provided that insurance policy is filed with the License Officer, and provided that a
permit is procured from the Chief of Police, before he license is issued.
713025. AMUSEMENT DEVICES: Operated by depositing a coin in a slot.
AMENDED ORD. #1781: Each Machine: $28.75
541026. ANALYST-BUSINESS, STATISTICAL, OR INDUSTRIAL: AMENDED
ORD. #1907: $600.00.
453027. ANTIQUE, ORIENTAL GOODS, WARES OR MERCHANDISE.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
531028. APPRAISERS, REAL ESTATE: AMENDED ORD. #1907: $600.00
541029. ARCHITECTS: AMENDED ORD. #1907: $600.00
339030. ARTIFICIAL LIMBS: Each person, firm or corporation manufacturing,
making and/or selling artificial limbs, trusses, braces or similar appliances. AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts.
771031. ARTISTS OR ART STUDIOS: AMENDED ORD. #1907:
$600.00
Page 27
O
26
324032. ASPHALT MATERIAL MANUFACTURERS: AMENDED ORD. #1907:
$650.00 plus .002093 of gross receipts.
541033. ATTORNEYS: AMENDED ORD, #1907:
$600.00
711034. AUCTIONEERS: Selling real estate or merchandise. This license to be issued
personal to the individual crying auction. AMENDED ORD. #1781:
$115.00 (ceceived correspondence from the state advising no fee can be charged)
711035. AUCTIONS: Of jewelry, precious stones, watches, clocks, etc. (auctioneers
shall post bond of $1000.00, conditioned for faithful observance of the law) AMENDED
ORD. #1907: $375.00 plus $150.00 plus .001524 of gross receipts.
541036. AUDITORS: AMENDED ORD. #1907:
$600.00
339037. AUTOMATIC SPRINKLERS: Fach person, firm or corporation engaged in
the business of selling or installing automatic sprinkler systems. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts,
441038. AUTOMOBILE ACCESSORIES, BATTERIES, PARTS, SUPPLIES AND/OR.
TIRES. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
441039. AUTOMOBILE, DEALER IN: Each person, firm, or corporation dealing in, or
soliciting orders for the sale or purchase of automobiles, motor cars or other self.
propelled vehicles, whether owned by a dealer or not, except dealers in motorcycles.
AMENDED ORD. #1781: $230.00 plus .001524 of gross receipts.
811040. AUTOMOBILES LAUNDRIES:
A. Manual car wash: AMENDED ORD. #1861 and #1907: $320.00 plus $150.00
Merchants Retail and .001524 of gross receipts,
B. Mechanical car wash: AMENDED ORD. #1861 AND #1907: $620.00 plus $150.00
Merchants Retail and .001524 of gross receipts.
485041. AUTOMOBILE OR OTHER VEHICLES: Any person, firm, association or
corporation engaged in the business of soliciting passengers for hire, or transportation to
points outside the City of Prichard. per year. AMENDED ORD. #1781: $287.50
811042. AUTOMOBILE PAINT SHOPS: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts,
811043, AUTOMOBILE REPAIR SHOPS: AMENDED ORD. #1907: $500.00 plus
-001524 of gross receipts.
Page 28
27
811044. AUTOMOBILE SALVAGE AND/OR WRECKING: Every person, firm or
corporation or individual engaged in the business of salvaging and/or wrecking
automobiles. See Ordinance #633. AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
811045. AUTOMOBILE TIRE AND TUBE REPAIRERS, RETREADERS, OR.
RECAPPERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
532046. AUTOMOBILE AND/OR TRUCKS: Rented without drivers. AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts.
332047. AWINGS: For manufacturing, selling, erecting, or installing. AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts.
313048. BAGGING OR TIES: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
451049. BAIT: Fish, including worms, minnows, crickets, roaches and any and all other
kind of live bait. AMENDED ORD. #1907: $150.00 plus .01524 of gross receipts.
445050. BAKERY: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
522051. BANKRUPT STOCK SALES: Sale of bankrupt stock in the City of Prichard
purchased outside of the City and advertised as Bankrupt
5 1 10 1 3 10 1033 1097 95 31 96.581001 Stock, per year of any part
thereof. AMENDED ORD. #1781: $115.00
611052. BARBER SCHOOLS: AMENDED ORD. #1907:
$600.00
812053. BARBER SHOPS: AMENDED ORD. #1924: $350.00 per shop or owner plus
$100.00 each additional stylist.
446054. BARBER AND/OR BEAUTY SUPPLY HOUSE: AMENDED ORD. #1 907:
$150.00 plus 001524 of gross receipts.
339055. BASKET, BOX, CARTON AND/OR CRATE FACTORY: AMENDED ORD.
#1907: $650.00 plus .002093 of gross receipts.
441056. BATTERIES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
812057. BEAUTY PARLORS: AMENDED ORD. #1924: $350.00 per shop or owner
plus $100.00 each additional cosmetologist.
Page 29
28
312058. BEER-RETAIL: TO BE APPROVED BY COUNCIL. AMENDED ORD.
#1907: $75.00. NO LICENSE SHALL BE TRANSFERABLE FROM ONE
5 1 3 1 2 10 1313 249 129 25 96.918465 PERSON
4 1 3 1 3 0 233 274 234 25 -1
5 1 3 1 3 1 233 274 44 23 94.404465 TO
5 1 3 1 3 2 286 274 181 25 91.469025 ANOTHER.
312059. BEER-WHOLESALE: PER ANNUM AMENDED ORD. #1781:
$250.00
SEE HOUSE BILL 165.
No license for the sale of beer shall be issued for a period of less than one year and no
such license shall be transferable from one
5 1 5 1 2 8 825 558 91 23 96.941544 person
5 1 5 1 2 9 923 554 25 22 96.611603 to
5 1 5 1 2 10 959 552 118 26 92.349380 another.
451060. BICYCLES AND TRICYCLES: AMENDED ORD. #1907: $150.00 plus
001524 of gross receipts.
713061. BILLIARD OR POOL TABLES: Each table coin operated or not. AMENDED
ORD. #1907: $50.00 each
NEED COUNCIL APPROVAL AND STATE LICENSE.
453062. BIRD DEALERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
44563. BISCUIT OR CRACKER OR CAKE DISTRIBUTOR: Each manufacturer,
branch, or agent, maintaining a distributing depot, warehouse or place of business, selling
to merchants from stocks or making deliveries in the City of Prichard. AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts.
316064. BLACKSMITH: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
541065. BLUEPRINTS OR PHOTOSTATS: AMENDED ORD. #1907: $150.00 plus
001524 of gross receipts,
721066. BOARDING HOUSES: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
811067. BOILER CLEANING OR SCALING: AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
811068. BOILER WORKS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
524069. BONDSMEN: Any person, firm, association or corporation, signing as surety
bail bonds for areward. TO BE APPROVED BY THE COUNCIL. AMENDED ORD.
#1781: $575.00
Page 30
O
29
451070. BOOK. STORES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
312071. BOTTLED SOFT DRINKS: Manvfacturers of, or bottlers of, or agents or
distributors of, whether bottled in the City of Prichard or not. The above license is not to
include any business, for which a license is specifically required by any other subsection
of this schedule, and shall apply to consigned and warehouse stocks, whenever sold or
distributed from local warehouses, as well as purchased stock. Board of health permit
required before license can be issued. AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
312072. BOTTLERS OF MILK: Where combined with flavoring syrup and sold in
bottles or sealed paper containers, including fresh fruit juices sold in bottles or containers
which are bottled with carbonated water. Board of health permit required before license
can be issued. AMENDED ORD. #1907: $150.00 plus .000823 of gross receipts. NO
REGRESSION SCALE.
713073. BOWLING ALLEYS: Ten pin alleys, box ball alleys, shuffleboard, miniature
golf, or like operations. AMENDED ORD. #1907: $150.00 plus.001524 of gross
receipts.
327074. BRICK MAKERS INCLUDING CONCRETE BLOCK AND BRICK:
Including those soliciting orders or having an office in the city, and who sell or deliver
brick within the City of Prichard or its police jurisdiction. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
523075. BROKERS: AMENDED ORD. #1907: $600.00
523076. BROKERS: Merchandise, Agents or Distributors-carrying stock of goods
whether on consignment or refused by consignee, whether sold from car or from store or
from warehouse. AMENDED ORD. #1907:
$600.00
523077. BROKERS, MONEY: Each person, firm, association, or corporation
conducting the business of factoring, or buying or selling first or second mortgages on
real estate or notes secured by first or second mortgages thereon, or buying or selling
bonds or stocks or conditional sales contracts or purchase money on automobiles, or rent
notes. AMENDED ORD. #1907: $600.00.
523078. BROKERS: Not otherwise specified AMENDED ORD. #1781:
$172.50
314079. BROOM MANUFACTURERS: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
Page 31
30
230080, BUILDERS OR CONTRACTORS: And all subcontractors, but shall not
include paving contractors or the extermination of rats, mice, roaches, termites, etc.
whether done by special contract or in connection with or incident to building or repair
work. No pennit is to be issued by the city building inspector until license has been
purchased. AMENDED ORD. #1907: $200.00 plus .001524 if selling and installing
wares. $10,000.00 Bond Required and State License.
And in addition, 1/4 of 1% of the cost of the work to be done, as shown by the permit of
the City Building Inspector or City Engineer. No person shall be exempt from this
license.
No permit authorizing work to commence is to be issued by the City Building Inspector
until (a) the license of $200.00 and (b) the 1/4 of 1% as stated above are paid.
After work is completed, the Builder shall repoit the actual cost of the work done or
performed and shall pay the balance of the amount due.
NOTE: this shall include all dealers or persons contracting or agreeing for the erection of
buildings under a stipulation for compensation by way of percentage or commission from
the owner, whether a maximum limit of costs is or is not guaranteed or agreed on. The
amount expended upon each said building or job by the owner shall fix the amount of the
license under the schedule above written.
NOTE: IN ORDER TO PULL UNLIMITED PERMITS, THE STATE OF ALABAMA
REQUIRES THAT THE APPLICANT POSSESS EITHER A STATE
CONTRACTOR'S LICENSE OR BE A MEMBER OF THE HOME BUILDER'S
ASSOCIATION. Otherwise, the permits are restricted to $10,000.00 residential and
$50,000.00 commercial.
522081. BANKS, SAVING AND LOAN ASSOCIATIONS: AMENDED ORD. #1781:
$10.00
444082. BUILDING MATERIALS AND SUPPLIES: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
458083. BUS COMPANIES THROUGH CITY: Any person, firm or corporation
operating or maintaining a terminal station, depot or waiting room at which both persons
and property for transportation by motor vehicle for hire are received or discharged. Per
Annum AMENDED ORD. #1781: $230.00
443084. BUSINESS MACHINES: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
485085. BUSES: Inspected and Insurance required. AMENDED ORD. #1781:
$50.00
Page 32
31
211086. BUTANE GAS DEALERS: AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts.
211087. BUTANE GAS-WHOLESALE: AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
In addition to this license there is a license tax of 2 cents per gallon where it is used or
sold for use in powering motor vehicles on public streets or roads.
445088. BUTTER, EGGS OR CHEESE DEALERS: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts. Board of Health permit is required before license
can be issued.
337089. CABINET MAKERS: Or those having an office in the city or receiving pay in
the City for orders delivered in the City. AMENDED ORD. #1907: $200.00 plus
-001524 if selling and installing wares.on the gross receipts.
722090. CAFE OR CAFETERIA: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts. Board of Health permit is required before license can be issued.
445091. CAKE DISTRIBUTORS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
422092. CANDY AND CONFECTIONARY DEALERS: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
311093. CANDY MANUFACTURES: AMENDED ORD. #1907: $650.00 plus
002093 of gross receipts.
561094. CARPET OR RUG CLEANERS: AMENDED ORD. #1907: $150.00 plus
001524 of gross receipts.
443095. CARTRIDGES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
443096. CASH REGISTER: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
400097. CATERING SERVICE AND/OR TEA ROOMS: Operated as s business,
where no other license is paid. Board of Health permit is required before license can be
issued. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
238098. CEMENT, BRICK OR ROCK WORKERS: Where no other license is paid.
AMENDED ORD. #1907: $200.00 plus .001524 of gross receipts if selling and
installing wares.
Page 33
32
327099. CEMENT MANUFACTURING PLANT: AMENDED ORD. #1907: $650.00
plus .001524 of gross receipts.
812100. CEMETERY COMPANIES OR AGENTS: AMENDED ORD. #1907:
$150.00 phis .001524 of gross receipts.
324101. CHARCOAL: When put in paper bags whether burnt by parties selling same or
not, offered to retail trade, per year. AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
485102. CHAUFFEURS AND DRIVERS: ORD. #1907: $10.00
522103. CHECK EXCHANGE: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
325104. CHEMICALS: Each person, firm or corporation engaged in the business of
manufacturing and/or dealing in chemicals within the city or who maintains a sales office
in the City. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
341105. CHEMISTS: AMENDED ORD. #1907: $600.00
442106. CHINA, GLASSWARE OR CROCKERY: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
621107. CHIROPODIST: AMENDED ORD. #1907: per individual
$600.00 .
621108. CHIROPRACTOR: AMENDED ORD. #1907: per individual
$600.00
713109. CIRCUSES: Or shows in the nature of circuses, with or without menageries,
when same exhibit inside or outside the limits of the city, and when transported in 12 or
less vehicles.. AMENDED ORD. #1781: per week
$862.50
541110. CIVIL ENGINEERS AND SURVEYORS: AMENDED ORD. #1907:
$600.00
333111. CLEANING AND PRESSING/LAUNDRY: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
454112. COAL, COKE OR CHARCOAL DEALERS: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
423113. COAL, COKE AND/OR CHARCOAL DISTRIBUTORS: Supplying industrial
plants, whether by pipeline or not. AMENDED ORD. #1907: 3% of gross receipts.
Page 34
33
454114. COAL, COKE OR CHARCOAL, SOLD FROM RAILROAD YARDS OR
CARS, DEALERS: Selling coal, coke or charcoal in the city limits, from railroad cars or
yards, whether within the city limits or not, by any person, firm or corporation not
maintaining coal yard in the city limits for keeping coal in stock or on hand, per annum.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
445115. COFFEE AND TEA DEALERS: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
493116. COLD STORAGE: Supplying cold storage for hire. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
524117. COLLECTING AGENCY: Each person, firm, or corporation, other than
attorneys at law but including adjusters of commercial accounts, engaged in collecting
general accounts shall pay a license at the rate prescribed herein measured by gross
receipts from said business during the next preceding year. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
445118. CONFECTIONERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
238402. CONCRETE CONTRACTOR: Mixed or not, individuals pouring concrete.
$200.00 plus .001524 of gross receipts. No bond required.
446120. COSMETICS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts,
323121. COUPON BOOKS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts,
522122, CREDIT ASSOCIATION: Local, engaged in supplying information or
collecting accounts for their own members only. AMENDED ORD. #1781:
$57.50
213123. CREOSOTING: AMENDED ORD. #1907: $650.00 plus .002093 of gross
receipts.
333124. DAIRY MACHINERY. Dealers or agents selling or delivering machinery for
handling or processing dairy products. AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts.
722125. DANCE HALLS OR NIGHT CLUBS: TO BE APPROVED BY COUNCIL
AMENDED ORD. #1907: $250.00 (Plus any other sections pertaining to the above.)
611126. DANCING SCHOOLS: (a) Persons, firms or corporations engaged in the
business or profession of teaching dancing. AMENDED ORD. #1907: $600.00
Page 35
34
623127A. DAY CARE CENTER- ADULT: Any person providing care, for
compensation, to more than six (6) adults during part of or all of the daylight hours, but
less than 24 hours, apart from their own guardians, provided, that the license shall be
issued only upon presentation of evidence that the premises meet City fire, safety, and
health standards. AMENDED ORD. #1783: .001524 Minimum Licenses
$575.00
624126B. DAY CARE CENTER, CHILD: Any person providing care, for
compensation, to more than six (6) children, other than his or her won children in his or
her own home, during part of, or all of the daylight hours, but less than 24 hours, apart
from their own parents or guardians (but not including nursery schools or kindergartens,
See, Paragraph 318 hereof), provided, that application for license shall be presented to the
City Council, with evidence showing that the premises met City fire, safety, and health
standards. Application shall further state agreements by the applicant to abide by such
reasonable regulations as the City Council may from time to time impose. Initial License
shall be issued upon approval of the City Council and may be renewed thereafter without
such prior approval provided satisfactory standards are maintained. Must present copy of
State License. AMENDED ORD. #1783: .001524 Minimum License
$287.50
624126C. DAY CARE HOME, CHILD: Any person providing care, for compensation,
to be more than two (2) but not more than six (6) children, other than his or her children,
in his or her own home, during part of, or all of the daylight hours, but less than 24 hours,
apart from their own parents or guardians (but not including nursery schools or
kindergartens, See Section 318 hereof). Provided, that the license shall be issued only
upon presentation of evidence that the premises met City fire, safety, and health
standards. Must present copy of State License. AMENDED ORD #1783: .001524
Minimum License $115.00
454128. DEALERS: In goods or commodities having no place of business in the City,
whether carrying stock or not, shall pay an annual license of AMENDED ORD.#1781:
$150.00 plus .001524 of gross receipts.
492129. DELIVERIES: Non-resident jobbers, brokers or wholesalers delivering from
orders. Current decal must be displayed on windshield of vehicle entering the City. Also
this does not apply to Interstate Commerce. AMENDED ORD: #1907: $115.00 per
vehicle
492130. DELIVERY COMPANIES INCLUDING ARMORED CARS: Engaged in the
of packages or valuables. AMENDED ORD. #1907: $115.00 per vehicle
541131. DENTAL LABORATORIES: AMENDED ORD. #1907: $600.00
339132. DENTAL SUPPLIES: AMENDED ORD. #1907: $600.00
Page 36
35
541133. DENTISTS: AMENDED ORD. #1907: $600.00
561134, DETECTIVE: For engaging in the business of furnishing agents and carrying on
and maintaining what is known as a Detective Agency, for each agency. AMENDED
ORD. #1907: $600.00
812135. DIAPER SERVICE COMPANIES: Persons, firms or corporations operating
what is known as Diaper Service. AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
443136. DICTAPHONES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
323137. DIRECTORIES: Each person, firm or corporation, making, compiling, selling
or offering for sales any business directory. AMENDED ORD. #1781:
$287.50
323138. DIRECTORIES: Telephone. Soliciting ads and Advertising. AMENDED
ORD. #1781: $230.00
212139, DIRT PITS: Any lot, parcel tract or acreage of land used for the purpose of
extracting or excavating dirt, sod or clay: AMENDED ORD. #1781:
A. Up to five (5) acres $575.00; and
B. $57.50 for each additional acre or part of an acre.
When other state permits expire, so does the city license. For the purpose of this section,
the size of each dirt pit shall be the total acreage of the parcel or parcels for which this
license is purchased as shown on the map in the Office of the Revenue Commissioner for
Mobile County, Alabama.
325139. DISINFECTANTS AND/OR INSECTICIDES: Each person, firm. or
corporation manufacturing or selling. AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts.
541140. DOCTORS: AMENDED ORD. #1907: $600.00
451141. DOMINO TABLES: For dominos ina public place, each table AMENDED
ORD. #1907: $50.00
445142, DOUGHNUTS, WHOLESALE AND RETAIL: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
611143. DRIVING SCHOOL: Each person, firm or corporation engaged in the business
of teaching the operation of motor vehicles of every kind and character others. This
license shall not apply to Driving schools or persons teaching driving in connection with
the curriculum of any public school. AMENDED ORD. #1907: $600.00
Page 37
36
446144. DRUGS: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
453145. DRY GOODS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
221146. ELECTRIC LIGHT COMPANIES, ETC.: Each person, firm or corporation
engaged in the business of selling or distributing electrical current, an amount equal to
three per cent (3%) of the gross receipts for the business transacted by such person, firm
or corporation, in the City of Prichard for the preceding year from the sale of electrical
current sold or distributed from any point or points in the City of Prichard by such
person, firm, or corporation for any purpose whatsoever.
Provision of above paragraph to apply to operation in Police Jurisdiction on basis of 1 1/2
% of said gross receipts. .
There is further hereby levied and imposed upon each said person, firm or corporation
which sells merchandise or electrical appliances in addition to furnishing electrical
current, the same license or privilege tax as is otherwise provided for retail merchants.
238147, ELECTRIC CONTRACTORS: AMENDED ORD. #1907: $200.00 plus
-001524 of gross receipts if selling and installing wares. Must have City or State Card
and $10,000.00 bond.
443148. ELECTRICAL AND/OR GAS APPLIANCES AND/OR SUPPLIES:
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
453149. ELEVATORS: Branches or agencies for elevator companies, selling or
installing hydraulic, steam, electric, or any mode or repairing same, including to the
control box. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
361150. EMPLOYMENT AGENCY OR BUREAU: AMENDED ORD. #1907:
$600.00 ,
341151. ENGINEERS: Civil, Constructing, Consulting, Desi gning, Electrical, Industrial,
Mechanical or Mining: AMENDED ORD. #1907: $600.00
332152, ENGRAVERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
484153. EXPRESS COMPANIES: Commercially engaged in the City, and sending
packages from the City, to any point in the State, and from any point in the State to the
City, it being the purpose not to tax interstate packages. AMENDED ORD. #1781:
$345.00
Page 38
37
(See Alabama Code 1923, Section 2158) Commercially engaged in the City and sending
packages from the City to any point in the State, and from the City to any point in the
State, and from any point in the State, and from the City, it being the purpose not to tax
interstate packages, where an additional charge is made for delivery of such packages
inside the corporate limits of the City. AMENDED ORD. #1781:
$575.00
561154. EXTERMINATORS: Termites, Ants, Roaches, Insects and other Pests. MUST
HAVE STATE LICENSE AMENDED ORD. #1907: $150.00 plus ,001524 of gross
receipts.
453155. FARMING EQUIPMENT AND IMPLEMENTS: AMENDED ORD. #1781:
$230.00 plus .001524 of gross receipts.
115156. FEED, GRAIN, FLOUR, SEED, BAG ETC.: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
444157, FERTILIZERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
453158. FIRE OR WRECK: Sale of merchandise (unless the merchandise is salvage
from fire in the City of Prichard), no license to be issued for less than the full price of one
year. ORD. #1706: $500.00.
238159, FIRE PROOFING BY COATING MATERIAL: With liquid or other substance:
for the purpose of making the material coated fireproof. AMENDED ORD. #1907:
$150.00 plus.001524 of gross receipts.
713159A. FIREWORKS: SEASONAL. AMENDED ORD. #1781: $250.00 plus
.001524 of gross receipts.
445160. FISH AND/OR OYSTER DEALERS: AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
454161. FLEA MARKET (SEE ROD. #1634) AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
238162. FLOORING FINISHING OR SANDING: Refinishing, Polishing. AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts.
453163. FLORISTS: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
811164. FOUNDRY OR MACHINE SHOPS OR BOTH: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
541165. FREIGHT INSPECTION BUREAU: AMENDED ORD. #1781: $287.50
Page 39
38
484166. FREIGHT TRUCKS: AMENDED ORD. #1781 $86.25 Each Truck
445167. FROZEN FOODS: Any person, firm, or Association selling frozen foods, fish,
fruits, vegetables, etc. Board of Health permit required before license can be issued.
AMENDED ORD. #1907: $150.00 PLUS .001524 of gross receipts.
445168. FRUIT, RETAIL: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
422169. FRUIT AND PRODUCE DEALERS: Wholesale. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
561170. FUMIGATORS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
442171. FURNITURE: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
337172. FURNITURE, MANUFACTURES: AMENDED ORD. #1907: $650.00 plus
-002093 of gross receipts.
448173. FURS, SKINS, PELTS: A license for the calendar year is hereby levied and
fixed for each person, firm or corporation or association who shall engage in the City of
Prichard or it police jurisdiction in the business or dealers in raw or manufactured furs,
skins, and pelts, or buying or selling such furs, skins, or pelts. amended ORD. #1781:
$287.50
Any person, firm, corporation or association liable for the license fixed and prescribed in
the preceding paragraph of this ordinance, who shall be guilty of a offense against the
City of Prichard, and no conviction shall be fined not less than $50.00, not more than
$500.00 and may also be imprisoned or sentenced to hard labor for not exceeding six
months, one or both, at the discretion of the Recorder or Judge trying the case.
448174. FURS, SKINS, PELTS: Repairing or storing furs, skins, and pelts and garments
made from them, where plant is maintained in the City of Prichard. AMENDED ORD.
#1907: $650.00 plus .002093 of gross receipts.
5621744. GARBAGE COLLECTION: AMENDED ORD. #1783: .001524 Minimum
License $1,000.00 (See Also Trucks for Hire)
314175. GARMENT MANUFACTURES: AMENDED ORD, #1907: $650.00 plus
-002093 of gross receipts.
221176. GAS COMPANIES: Each person, firm or corporation engaged in the business
of selling or distributing natural gas and/or liquid petroleum, in an amount equal to 3% of
Page 40
39
the gross receipts for the business transacted by such person, firm, or corporation, in the
City of Prichard for the preceding year from the sale of such natural gas and/or liquid
petroleum sold or distributed from any point or points in the City of Prichard by such
person, firm, or corporation for any purpose whatsoever.
The provision of the above paragraph to be applied to operation in the Police jurisdiction
on the basis of one and one-half (11/2) of said gross receipts.
There is hereby levied and imposed upon each person, firm, or corporation which sells
merchandise or gas appliances in addition to furnishing manufactured or natural gas, the
same license or privilege tax as is otherwise provided on other retail merchants.
447177. GASOLINE: (a) Retail dealers in, and agents for, the sale of gasoline.
AMENDED ORD. #1907: $50.00 Each Nozzle. This license in addition to all other
licenses.
(b) In addition to section (a) above, retail merchants schedule shall apply to all sales
except gasoline.
422178. GASOLINE, WHOLESALE ORD. #1706: — .000635 of the gross sales of
gasoline for the preceding year.
453179. GAS AND AIR PRODUCTS: Dealers in Oxygen-Acetylene-Compressed air
and all other gaseour except Butane Gas. AMENDED ORD. #1907: $650.00 plus
002093 of gross receipts.
238180. GAS FITTERS: AMENDED ORD. #1907: $200.00 plus .001524 of gross
receipts if selling and installing wares. State Card is required. Also a $10,000.00 bond is
required.
238181. GAS FITTERS: When another license is paid for any other business engaged
in, or by gas companies, AMENDED ORD. #1781 $115.00
443182. GAS STOVES OR FIXTURES: AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
452183. GENERAL MERCHANDISE: AMENDED ORD. #1907: $150.00 plus
001524 of gross receipts.
453184. GIFT SHOP: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
454185. GOING OUT OF BUSINESS SALE: (a) If license had a full year Merchants
License: Same as Merchants. (b) If license did not have a Merchants License for the full
year. AMENDED ORD. #1781: $200.00
Page 41
40
448186. GOLD: Itinerant buyer of gold $545.00 TOBE
APPROVED BY THE COUNCIL.
713187: GOLF LINKS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
422188. GROCERIES WHOLESALE: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
445189. GROCERIES- RETAIL: AMENDED ORD. #1907: $650.00 plus .002093 of
gross receipts. :
327190. GYPSUM PLANT: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts. :
444191. HARDWARE: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
812192. HAT CLEANING AND RENOVATING: AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
713193. HEALTH CLUB OR GYMNASIUM: AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
446194. HEARING AID DEVICES: All persons or firms engaged in accepting orders
or selling hearing aid devices of any type. AMENDED ORD. #1907: $150.00 plus
001524 of gross receipts.
721195. HOTELS OR MOTELS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
561196. HOUSE CLEANING: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts. .
238197. HOUSE MOVER: AMENDED ORD. #1907: $200.00 $10,000.00 :
BOND REQUIRED.
238198. HOUSE WRECKER: AMENDED ORD. #1907: $200.00 $10,000.00
BOND REQUIRED.
NOTE: The term House
5 1 16 1 1 5 579 1742 128 26 88.342613 Wrecker as used in this section is defined as one who
demolishes houses or sells old lumber and brick, etc.
311199, ICE CREAM MANUFACTURES: Manufactures of stores of, agents or
distributors of, whether manufactured within the City of Prichard or not. AMENDED
ORD. #1907: $650.00 plus .002093 of gross receipts.
Page 42
4]
454200. ICE CREAM PEDDLERS: AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts. Must provide current Board of Health permit before license can be
issued,
445201. ICE CREAM-RETAIL: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts. Must provide current Board of Health permit before license can be issued.
422202. ICE CREAM DEALER: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts. Must provide current Board of Health permit before license can be issued.
312203. ICE FACTORIES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts. Must provide current Board of Health permit before license can be issued.
325204. INSECTICIDES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
541205. INSULATORS: Insulating ice boxes, building, etc., against cold or heat, and
where no license for construction work has been obtained. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
524206. INSURANCE:
(a) Fire and Marine Insurance. Each person, firm or corporation doing business in the
City of Prichard shall pay $4.00 on each $100.00 and major fraction thereof of the gross
premiums on polices issued for the preceding calendar year on property located in the
City of Prichard and Police jurisdiction thereof, less premiums returned by cancellation
provided that each person, firm or corporation which has not done business in the City of
Prichard shall pay a license of $100.00 and there shall be an adjustment at the expiration
of the year of such license according to the schedule herein before specified.
(b) Other Insurance: Each person, firm or corporation doing any other kind of business
than those specified in subdivision (a) (c) and () shall pay $20.00 and $1.00 on each
$100.00 and major fraction thereof of gross premiumsless the premiums retumed by
cancellation received during the previous year to citizens of the City of Prichard and
Police jurisdiction thereof.
(c) Mutual Aid Association: SAME AS FIRE AND MARINE INSURANCE.
(d) Persons, firms, or corporation writing own insurance shall pay same license as other
agents or agencies. Provided, that this shall not apply to Knights of Pythias, Odd Fellows
and such incorporated fraternal orders.
(e) Burial Insurance same rate as Life Insurance.
Page 43
OC
42
(f) Automobile, Fire, Theft or Collision Insurance. SAME RATE AS LIFE
INSURANCE.
524207. INSURANCE ADJUSTERS: AMENDED ORD. #1907: $600.00
448208. JEWELRY: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
453209. JUNK DEALER: Handling paper, rags and other nonmetallic materials.
AMENDED ORD. #1907: $150.00 plus .001524 gross receipts.
453210. JUNK SHOPS: SAME AS MERCHANTS RETALL, provided that persons
dealing in, purchasing or disposing of old castings and metals of any kind, waste paper,
rags, and like materials, are hereby declared to be keepers of junk shops and subject to
the requirements herein set forth. Junk collectors in truck/wrecker. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
531211. LAND, LAND AND DEVELOPMENT OR REAL ESTATE COMPANIES OR
AGENTS: Selling their own property exclusively, whether inside or outside city
maintaining an office in the city. AMENDED ORD. #1907:
$600.00
562211A. LANDFILLS: The term landfill as used herein shall refer to any lot, parcel,
tract or acreage of land use for the purpose of disposal, treatment, storage or processing
of solid wastes.
(a) Each person, firm or other entity engaged in the business of operating a landfill must
obtain a permit from the Alabama Department of Environmental Management and all
other applicable state, federal or local permitting authorities,
(b) 0.07805 of annual gross receipts) AMENDED ORD. #1781.
(c) Minimum license of $5,750.00
561212. LANDSCAPE GARDENER AND/OR DEALERS IN SHRUBBERY:
(a) Each person engaged in the business of landscape gardener and/or dealer in or selling
shrubbery, fruit trees, flower plants or other plants. AMENDED ORD. #1907: $115.00
and $10,000.00 BOND REQUIRED.
812213. LAUNDRIES: (a) Branch laundries or offices where laundry is received or
delivered regardless of whether a part of the work is done there or elsewhere in the City.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
812214. LAUNDRIES: AUTOMATIC: AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
Page 44
©
43
Note: Ifthe sell of misc. items within Laundromat, a Merchant Retail License is
required. If dry cleaning service is within Laundromat, a Laundries License is required in
addition to the above license.
541215. LAWYERS: SAME AS PROFESSIONS: AMENDED ORD. #1907: Or flat
fee of $600.00
422216. LEATHER GOODS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
812217. LINEN SUPPLY COMPANIES: Furnishing linens, uniforms, jackets, etc.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
445218. LIQUOR-RETAIL: AMENDED ORD. #1907: $650.00
No license for the sale of liquor shall be transferable from one
5 1 8 1 1 13 1093 829 89 24 96.898315 person
5 1 8 1 1 14 1191 825 25 21 96.808945 to
5 1 8 1 1 15 1226 822 112 25 91.683670 another
without approval of Council.
In addition to this license there is a license of 12% on all purchases of liquor from ABC
Stores. MUST BE APPROVED BY COUNCIL.
445219, LIQUOR-RETAIL, PRIVATE CLUBS: Any yachting club affiliated with the
Southern Yachting Association, any veterans club affiliated with veterans organization,
any fraternal and benevolent club affiliated with a national organization, may obtain this
license for the sale of liquor at retail, and shall not be required to purchase any other
license for sale of liquor 12% of the amount of all purchases of liquor and/or wines from
State ABC Stores during the preceding calendar year, or $50.00, whichever sum is
greater.
323220. LITHOGRAPHERS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
811221. LOCKSMITHS-KEY MANUFACTURES: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
721222. LODGING HOUSES: Receiving transients. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts. Must provide current Board of Health permit
before license can be issued.
113223. LOG, TIMBER OR LUMBER MERCHANT: Each dealer engaged in buying,
receiving or otherwise handling or storing logs, timber, cross ties or paper mill wood or
logs either for him self or as an agent. AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
Page 45
44
113224. LUMBER: (a) Lumber, Manufacturing. SAME AS MANUFACTURERS. As
used herein, the term Lumber
5 1 4 1 2 6 674 234 211 34 94.353073 Manufacturing is defined as the operation of a saw mill,
concentration yard or planning mill, either actually manufacturing lumber from logs and
/or processing it for shipment in wholesale lots. The concentration of unfinished lumber
and the processing thereof into finished lumber for shipment in wholesale lots by carload
or truckload is recognized as manufacturing and not a wholesale dealer of lumber.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
(b) Wholesale Dealers in Lumber. SAME AS WHOLESALE MERCHANTS: As used
herein, the term Wholesale Dealer in Lumber" is defined as a person, firm, or corporation
who buys and sells lumber in wholesale quantities, by carload, or truckload, without
making deliveries from a yard in the City of Prichard. and who does not operate
machinery; and such term shall include office wholesalers, brokers, commission buyers,
and sellers, operating an office in he City of Prichard, but shall not include manufactures
of lumber who sell their own lumber in wholesale lots and this schedule shall not apply to
concentration yards, saw mills, or planning mills paying a license under Paragraph (a) of
the schedule.
(c) Retail Lumber Dealers or Lumbers yards. SAME AS MERCHANTS. As used
herein, the term Retail
5 1 6 1 2 5 566 927 108 26 96.922417 Lumber
5 1 6 1 2 6 680 929 104 25 92.966202 Dealer”
5 1 6 1 2 7 792 930 21 25 96.877533 is
5 1 6 1 2 8 823 931 100 26 96.420982 defined
5 1 6 1 2 9 933 941 26 17 96.420982 as
5 1 6 1 2 10 978 942 15 16 96.459381 a
5 1 6 1 2 11 999 942 98 24 96.183365 person,
5 1 6 1 2 12 1108 937 64 31 92.820038 firm,
5 1 6 1 2 13 1181 946 28 17 96.955170 or
5 1 6 1 2 14 1218 941 154 30 94.222130 corporation
4 1 6 1 3 0 244 961 1197 48 -1
5 1 6 1 3 1 244 961 110 31 96.449692 engaged
5 1 6 1 3 2 362 962 27 24 96.857971 in
5 1 6 1 3 3 397 962 41 25 96.689140 the
5 1 6 1 3 4 446 963 115 26 96.823151 business
5 1 6 1 3 5 570 965 32 25 97.004959 of
5 1 6 1 3 6 607 966 89 32 95.418518 selling
5 1 6 1 3 7 704 967 94 26 95.113884 lumber
5 1 6 1 3 8 807 970 47 24 96.786911 and
5 1 6 1 3 9 862 970 97 26 93.058281 lumber
5 1 6 1 3 10 965 973 108 31 96.871895 projects
5 1 6 1 3 11 1082 975 27 25 96.871895 in
5 1 6 1 3 12 1116 977 68 25 96.808350 retail
5 1 6 1 3 13 1193 979 129 30 96.897278 quantities
5 1 6 1 3 14 1332 980 76 25 95.883987 direct
5 1 6 1 3 15 1416 984 25 22 91.068512 to
4 1 6 1 4 0 244 1005 343 24 -1
5 1 6 1 4 1 244 1007 140 18 95.139305 consumers
5 1 6 1 4 2 394 1009 28 17 95.786514 or
5 1 6 1 4 3 431 1005 156 24 78.149719 contractors.
2 1 7 0 0 0 241 1077 1160 104 -1
3 1 7 1 0 0 241 1077 1160 104 -1
4 1 7 1 1 0 242 1077 1133 51 -1
5 1 7 1 1 1 242 1077 105 26 83.010887 722225.
5 1 7 1 1 2 366 1078 117 27 96.342888 LUNCH
5 1 7 1 1 3 490 1081 119 26 95.873383 ROOMS
5 1 7 1 1 4 621 1083 45 25 95.873383 OR
5 1 7 1 1 5 676 1084 135 27 96.689529 STANDS:
5 1 7 1 1 6 829 1087 167 27 96.075279 AMENDED
5 1 7 1 1 7 1006 1090 77 26 91.612679 ORD.
5 1 7 1 1 8 1093 1092 91 26 96.749802 #1907:
5 1 7 1 1 9 1203 1093 108 28 96.551048 $150.00
5 1 7 1 1 10 1319 1096 56 32 96.865814 plus
4 1 7 1 2 0 242 1116 1159 47 -1
5 1 7 1 2 1 242 1116 106 25 80.910942 -001524
5 1 7 1 2 2 357 1116 32 26 96.286041 of
5 1 7 1 2 3 393 1125 71 24 96.286041 gross
5 1 7 1 2 4 473 1119 112 33 95.852264 receipts.
5 1 7 1 2 5 603 1121 70 26 95.852264 Must
5 1 7 1 2 6 680 1123 102 31 96.959190 provide
5 1 7 1 2 7 790 1128 95 22 96.795746 current
5 1 7 1 2 8 893 1126 83 26 96.873795 Board
5 1 7 1 2 9 985 1128 31 25 96.745193 of
5 1 7 1 2 10 1020 1129 91 26 96.745193 Health
5 1 7 1 2 11 1118 1132 87 31 96.299828 permit
5 1 7 1 2 12 1213 1132 86 26 96.604317 before
5 1 7 1 2 13 1307 1134 94 26 96.810242 license
4 1 7 1 3 0 241 1154 183 27 -1
5 1 7 1 3 1 241 1161 44 18 96.644821 can
5 1 7 1 3 2 293 1154 32 25 96.358551 be
5 1 7 1 3 3 334 1155 90 26 94.781326 issued.
2 1 8 0 0 0 239 1233 1199 73 -1
3 1 8 1 0 0 239 1233 1199 73 -1
4 1 8 1 1 0 239 1233 1199 50 -1
5 1 8 1 1 1 239 1233 106 24 96.420547 332226.
5 1 8 1 1 2 354 1234 158 26 96.295792 MACHINE
5 1 8 1 1 3 522 1237 84 25 96.618202 SHOP
5 1 8 1 1 4 617 1239 46 24 95.641869 OR
5 1 8 1 1 5 670 1239 85 25 95.721230 WIRE
5 1 8 1 1 6 763 1241 110 25 95.721230 WORK:
5 1 8 1 1 7 891 1243 168 26 96.472221 AMENDED
5 1 8 1 1 8 1070 1247 76 25 95.840637 ORD.
5 1 8 1 1 9 1156 1248 91 26 96.874641 #1907:
5 1 8 1 1 10 1266 1250 108 26 96.553360 $150.00
5 1 8 1 1 11 1382 1252 56 31 96.997314 plus
4 1 8 1 2 0 240 1271 342 35 -1
5 1 8 1 2 1 240 1271 106 25 86.126381 -001524
5 1 8 1 2 2 355 1272 32 24 96.958023 of
5 1 8 1 2 3 391 1280 70 23 96.268547 gross
5 1 8 1 2 4 470 1274 112 32 96.124695 receipts.
2 1 9 0 0 0 234 1333 1172 129 -1
3 1 9 1 0 0 234 1333 1172 129 -1
4 1 9 1 1 0 237 1333 1076 68 -1
5 1 9 1 1 1 237 1344 106 39 92.804787 532227.
5 1 9 1 1 2 357 1333 209 53 96.082001 MACHINERY
5 1 9 1 1 3 573 1354 72 24 93.060944 AND
5 1 9 1 1 4 655 1355 309 29 90.721039 TOOLS-SMALL-FOR
5 1 9 1 1 5 971 1361 87 25 96.357162 HIRE:
5 1 9 1 1 6 1076 1363 37 24 96.459106 To
5 1 9 1 1 7 1123 1363 98 26 94.626190 include
5 1 9 1 1 8 1228 1364 85 37 96.658905 power
4 1 9 1 2 0 236 1386 1170 45 -1
5 1 9 1 2 1 236 1386 177 27 14.162308 lawnmowers.
5 1 9 1 2 2 431 1389 91 25 96.572769 Where
5 1 9 1 2 3 530 1390 48 26 96.730186 this
5 1 9 1 2 4 587 1391 22 25 96.730186 is
5 1 9 1 2 5 618 1392 41 25 97.011536 the
5 1 9 1 2 6 666 1393 118 33 95.831970 principal
5 1 9 1 2 7 793 1395 114 26 96.560623 business
5 1 9 1 2 8 915 1398 168 26 96.717163 AMENDED
5 1 9 1 2 9 1093 1402 76 25 95.372055 ORD.
5 1 9 1 2 10 1179 1404 92 25 89.348457 #1907:
5 1 9 1 2 11 1298 1405 108 26 94.308975 $150.00
4 1 9 1 3 0 234 1424 409 38 -1
5 1 9 1 3 1 234 1424 56 32 93.272919 plus
5 1 9 1 3 2 300 1426 107 25 91.617332 .001524
5 1 9 1 3 3 417 1428 32 24 96.942078 of
5 1 9 1 3 4 453 1435 70 24 96.932503 gross
5 1 9 1 3 5 532 1430 111 32 96.880608 receipts.
2 1 10 0 0 0 234 1502 1184 89 -1
3 1 10 1 0 0 234 1502 1184 89 -1
4 1 10 1 1 0 235 1502 1122 49 -1
5 1 10 1 1 1 235 1502 105 25 92.786743 532228.
5 1 10 1 1 2 358 1504 409 30 91.637741 MACHINERY-HEAVY-FOR
5 1 10 1 1 3 774 1511 86 25 96.212990 HIRE:
5 1 10 1 1 4 880 1513 67 25 96.727684 Such
5 1 10 1 1 5 956 1521 26 17 96.727684 as
5 1 10 1 1 6 991 1517 109 29 96.774033 tractors,
5 1 10 1 1 7 1109 1517 146 32 96.915001 bulldozers,
5 1 10 1 1 8 1266 1528 91 23 96.966110 cranes,
4 1 10 1 2 0 234 1541 1184 50 -1
5 1 10 1 2 1 234 1543 76 22 96.583771 steam
5 1 10 1 2 2 318 1541 93 31 95.422768 rollers,
5 1 10 1 2 3 422 1546 45 21 88.933311 etc.
5 1 10 1 2 4 485 1545 168 26 96.568108 AMENDED
5 1 10 1 2 5 664 1548 75 24 80.678650 ORD.
5 1 10 1 2 6 749 1549 91 25 80.678650 #1907:
5 1 10 1 2 7 893 1550 109 27 70.259048 $150.00
5 1 10 1 2 8 1009 1553 57 32 93.198479 plus
5 1 10 1 2 9 1077 1556 106 25 91.102921 .001524
5 1 10 1 2 10 1192 1557 32 25 97.019135 of
5 1 10 1 2 11 1228 1566 70 23 93.539314 gross
5 1 10 1 2 12 1306 1560 112 31 96.640137 receipts.
2 1 11 0 0 0 230 1617 1159 154 -1
3 1 11 1 0 0 230 1617 1159 154 -1
4 1 11 1 1 0 233 1617 1147 43 -1
5 1 11 1 1 1 233 1617 105 25 92.561470 339229.
5 1 11 1 1 2 356 1618 287 29 95.798233 MANUFACTURER:
5 1 11 1 1 3 660 1624 52 24 96.887711 Not
5 1 11 1 1 4 720 1624 129 26 96.574440 otherwise
5 1 11 1 1 5 858 1628 128 30 96.921822 specified:
5 1 11 1 1 6 1005 1630 52 24 96.403824 The
5 1 11 1 1 7 1065 1634 62 22 96.735985 term
5 1 11 1 1 8 1137 1634 206 26 95.987579 Manufacturer"
as
used herein is to include each person, firm, corporation or association engaged in
manufacture in, processing extracting or refining, etc. . | AMENDED ORD. #1907:
$650.00 plus .002093 of gross receipts.
321230. MANUFACTURERS, MILL WORK: Selling to Wholesalers exclusively.
AMENDED ORD. #1907: $650.00 PLUS .002093 of gross receipts.
Page 46
45
332231. MARINE AND INDUSTRIAL METAL WORKING PLANT: Including repair
and building of vessels, repair, building and manufacturing of machinery, machines parts
and all welding and blacksmith shops, (but not including tin shops that are not required to
take out contractor's license. AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
337232. MATTRESS MANUFACTURER: AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
811233. MATTRESS RENOVATORS OR REPAIRER: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
445234. MEATS, FRESH, RETAIL: AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts.
711235. MECHANICAL RIDES: Other than amusement devices operated by depositing
acoin ina slot: per week. AMENDED ORD. #1781: $862.50
446236. MEDICINE FOR MAN OR BEAST: Manufacturers, compounders or sellers
of. AMENDED ORD. #1781: $115.00
524237. MERCANTILE REPORTING AGENCIES: Including persons furnishing
credit reports for making collections. AMENDED ORD. #1781:
$230.00
453238. MERCHANTS-RETAIL: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
This License in addition to all other license required.
422239. MERCHANTS-WHOLESALE: AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
The above licenses are not to include any business, for which a license is specifically
required by any other subsection of this schedule, and shall apply to cosigned and ware
house stocks, whenever sold or distributed from local warehouses, as well as purchased
stock.
Merchants selling goods both wholesale and retail are required to report them separately.
492240. MESSENGER SERVICE: Carrying, receiving or delivering messages within
the City of Prichard not to apply to receiving or delivering. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
422241. MILK DEALERS: AMENDED ORD. #1907: $150.00 plus .000823 of gross
receipts. No regression scale.
Page 47
46
314242. MILLS: Not otherwise specified, SAME AS MERCHANTS RETAIL.
AMENDED ORD. #1907: $650.00 plus .002093 of gross receipts.
421243. MIMEOGRAPHING, MULTIGRAPHIC, ETC.: For engaging in
mimeographing, multigraphing, or similar kind of business (excluding lithographing and
printing) each person, firm, corporation. SAME AS MERCHANT RETAIL.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
713244. MINIATURE GOLF COURSE AND DRIVING RANGES: SAME AS
MERCHANTS RETAILS: $150.00 plus .001524 of gross receipts.
522245. MONEY LENDERS: AMENDED ORD. #1907: $500.00
453246. MONUMENTS, TOMBSTONES, STATUARY: Agents or dealers.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
441247. MOTOR BIKES, OR MOTOR SCOOTERS: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
441248. MOTOR BOATS: Engines (inboard or outboard), Hulls, Supplies, New or
Used. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
441249. MOTORCYCLES AND SUPPLIES: AMENDED ORD. #1907: $150.00
PLUS .001524 of gross receipts.
713250. MOVING PICTURES: where admission charged. $345.00
711251. MUSIC STORES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
512252. MUSIC STUDIO AND OUTLETS: Music studios furnishing music to places
of business by wire connections or emote control, for hire, and places Teceiving music so
furnished and charging thereof. AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
453253. NAVAL STORES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
511254, NEWSPAPERS: AMENDED ORD. #1907: $143.75
511255. NEWSPAPER: Purporting to be weeklies or monthlies, delivering in the City.
AMENDED ORD. #1781. $57.50
Page 48
47
511256. NEWSSTANDS: Where newspapers and periodicals are sold or where also
acting as agency for the distribution of newspapers or periodicals. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
453257. NOTIONS AND NOVELTIES: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
443258. OFFICE EQUIPMENT, FIXTURES AND/OR SUPPLIES: AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
211259. OIL: Dealers in crude of fuel oil, exclusively, retail. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
454260. OIL-GREASE: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
212261. OIL REFINERY: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
262262. OPTICIAN: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
541263. OPTOMETRIST: SAME AS PROFESSIONS. AMENDED ORD. #1907:
$600.00
2264. ORNAMENTAL IRON, WIRE & BRASS INSTALLATION: Including fences,
elevator enclosures, window guards, etc. AMENDED ORD. #1907: $150.00 plus
001524 of gross receipts. :
445265. OYSTERS: AMENDED ORD. #1907: $150.00 Plus .001524 of gross
receipts.
311266. PACKING HOUSING COMPANIES: AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
238267. PAINTER, PAPER HANGERS, INTERIOR DECORATORS: (Contractors)
AMENDED ORD. #1907: $200.00 $10,000.00 BOND REQUIRED.
444268. PAINT, WALL PAPER, ETC.: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
453269. PAPER OR PAPER BAGS: Dealers in. AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
322270. PAPER MILL: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
Page 49
48
812271. PARKING LOT OR STORAGE GARAGES: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
238272. PAVING CONTRACTOR: AMENDED ORD. #1907: $200.00 No
Bond Required.
(a) And in addition, 1/4 of 1% of the cost of the paving work to be done, as shown by the
permit of the City and no City permit shall be issued by the City to do any paving work
until the City license for same is paid to the City. No paving work shall be performed
except as otherwise provided, without a permit to perform such work issued by the
License Officer.
After paving work is completed, the Contractor shall report the actual cost o the work
done or performed and shall pay the balance of the amount due.
NOTE: This shall include all persons, firms, or corporations contracting, or agreeing for
the paving under a stipulation for compensation by way of percentage or commission
from the customer, whether a maximum limit of costs is or not guaranteed or agreed
upon. The amount expended upon each said paving contract or job by the customer or
owner shall fix the amount of the license under the schedule written above.
(b) Any amounts paid by paving contractors under the provisions of paragraph (a) of 272
shall produce an equal amount of credit available to such paving contractor for
application to the cost licenses that may be due the City under Subsection 380 of the
License Code of the City for the next succeeding year.
(c) The provisions of this section shall not apply for any paving work performed by
paving contractors for any government agency of the United States, State of Alabama and
the City and County of Mobile, Alabama.
522273. PAWNBROKERS: MUST
5 1 10 1 1 4 759 1400 93 25 96.353714 HAVE
5 1 10 1 1 5 862 1402 102 25 96.319138 STATE
5 1 10 1 1 6 973 1404 143 27 96.138222 LICENSE.
5 1 10 1 1 7 1313 1410 109 27 96.782143 $575.00
2 1 11 0 0 0 236 1468 1196 96 -1
3 1 11 1 0 0 236 1468 1196 90 -1
4 1 11 1 1 0 236 1468 1141 49 -1
5 1 11 1 1 1 236 1468 59 24 96.404663 And
5 1 11 1 1 2 303 1476 34 17 96.837204 no
5 1 11 1 1 3 345 1477 91 23 96.746262 person
5 1 11 1 1 4 443 1470 56 25 96.971634 who
5 1 11 1 1 5 508 1471 44 25 96.918266 has
5 1 11 1 1 6 561 1476 43 21 96.695137 not
5 1 11 1 1 7 612 1474 73 25 96.630905 taken
5 1 11 1 1 8 693 1478 44 22 96.974007 out
5 1 11 1 1 9 745 1476 94 26 96.904198 license
5 1 11 1 1 10 848 1478 48 25 96.260475 and
5 1 11 1 1 11 904 1479 74 31 96.682953 given
5 1 11 1 1 12 985 1481 68 25 96.682953 bond
5 1 11 1 1 13 1061 1491 15 16 96.226784 a
5 1 11 1 1 14 1083 1483 85 26 96.226784 herein
5 1 11 1 1 15 1175 1487 130 30 96.895050 provided,
5 1 11 1 1 16 1315 1488 62 25 89.957054 shall
4 1 11 1 2 0 237 1506 1195 58 -1
5 1 11 1 2 1 237 1506 65 25 96.946602 offer
5 1 11 1 2 2 309 1506 37 32 96.815865 by
5 1 11 1 2 3 353 1508 63 30 97.005455 sign,
5 1 11 1 2 4 426 1509 186 27 96.871994 advertisement
5 1 11 1 2 5 621 1520 28 17 96.955299 or
5 1 11 1 2 6 657 1513 69 25 97.007996 other
5 1 11 1 2 7 733 1515 160 32 96.965096 publication,
5 1 11 1 2 8 903 1519 78 30 96.988762 goods
5 1 11 1 2 9 991 1527 26 17 93.288925 as
5 1 11 1 2 10 1025 1522 105 30 93.167999 pawned
5 1 11 1 2 11 1139 1531 28 17 93.289787 or
5 1 11 1 2 12 1173 1525 164 30 92.053802 pawnbroker
5 1 11 1 2 13 1345 1524 87 40 96.309799 goods.
2 1 12 0 0 0 234 1584 1126 72 -1
3 1 12 1 0 0 234 1584 1126 72 -1
4 1 12 1 1 0 234 1584 1126 53 -1
5 1 12 1 1 1 234 1584 59 23 96.366241 And
5 1 12 1 1 2 301 1584 49 25 96.818825 this
5 1 12 1 1 3 360 1585 62 25 95.455147 shall
5 1 12 1 1 4 431 1594 32 16 95.455147 no
5 1 12 1 1 5 472 1587 97 25 95.723854 include
5 1 12 1 1 6 578 1589 41 24 96.912674 the
5 1 12 1 1 7 627 1590 52 24 97.001617 sale
5 1 12 1 1 8 688 1591 32 24 96.993385 of
5 1 12 1 1 9 725 1599 49 23 96.146660 any
5 1 12 1 1 10 782 1593 79 29 96.480888 goods
5 1 12 1 1 11 871 1594 69 25 96.593414 other
5 1 12 1 1 12 947 1595 58 25 96.892708 than
5 1 12 1 1 13 1013 1597 70 25 96.958923 those
5 1 12 1 1 14 1090 1600 115 24 96.253403 received
5 1 12 1 1 15 1214 1609 27 16 96.926430 as
5 1 12 1 1 16 1249 1598 111 39 96.289963 pledges.
4 1 12 1 2 0 235 1621 641 35 -1
5 1 12 1 2 1 235 1621 67 25 93.288574 Such
5 1 12 1 2 2 310 1623 184 29 71.264511 goods-SAME
5 1 12 1 2 3 502 1626 41 24 96.121582 AS
5 1 12 1 2 4 553 1626 189 27 96.121582 MERCHANT
5 1 12 1 2 5 749 1630 127 26 94.510811 RETAIL.
2 1 13 0 0 0 232 1698 1158 82 -1
3 1 13 1 0 0 232 1698 1158 82 -1
4 1 13 1 1 0 232 1698 1158 50 -1
5 1 13 1 1 1 232 1698 109 25 88.310158 454274,
5 1 13 1 1 2 359 1700 132 26 93.230820 PEANUT
5 1 13 1 1 3 499 1702 157 27 91.676453 PEDDLER:
5 1 13 1 1 4 674 1706 168 26 96.462204 AMENDED
5 1 13 1 1 5 853 1709 77 26 96.496277 ORD.
5 1 13 1 1 6 939 1711 90 26 93.614449 #1907:
5 1 13 1 1 7 1057 1712 107 28 94.769592 $150.00
5 1 13 1 1 8 1172 1716 57 32 91.591034 plus
5 1 13 1 1 9 1240 1718 109 25 91.591034 .001524
5 1 13 1 1 10 1358 1719 32 25 96.946266 of
4 1 13 1 2 0 232 1738 961 42 -1
5 1 13 1 2 1 232 1744 70 23 73.204895 gross
5 1 13 1 2 2 310 1738 113 32 92.954330 receipts.
5 1 13 1 2 3 441 1740 68 25 92.954330 Must
5 1 13 1 2 4 517 1741 63 25 96.952301 have
5 1 13 1 2 5 589 1746 94 22 96.860573 current
5 1 13 1 2 6 691 1745 84 25 96.904007 Board
5 1 13 1 2 7 783 1746 32 25 96.953003 of
5 1 13 1 2 8 819 1747 90 26 96.747284 Health
5 1 13 1 2 9 917 1749 68 25 96.852798 Food
5 1 13 1 2 10 993 1751 120 27 96.413261 Handlers
5 1 13 1 2 11 1123 1754 70 26 96.029877 Card.
2 1 14 0 0 0 228 1814 1183 166 -1
3 1 14 1 0 0 228 1814 1183 166 -1
4 1 14 1 1 0 230 1814 1181 52 -1
5 1 14 1 1 1 230 1814 108 26 86.718445 454275.
5 1 14 1 1 2 357 1816 348 31 90.954773 PEDDLERS-RESIDENT:
5 1 14 1 1 3 716 1823 130 33 96.712624 Including
5 1 14 1 1 4 854 1825 70 26 96.712151 fruits
5 1 14 1 1 5 934 1828 47 24 96.786484 and
5 1 14 1 1 6 989 1830 139 30 96.402428 vegetables
5 1 14 1 1 7 1138 1832 151 34 96.649796 (Excluding
5 1 14 1 1 8 1297 1837 114 24 96.901657 seasonal
4 1 14 1 2 0 230 1853 1131 46 -1
5 1 14 1 2 1 230 1853 91 31 96.972878 stands,
5 1 14 1 2 2 332 1855 47 24 95.945885 and
5 1 14 1 2 3 387 1856 70 25 95.945885 racks
5 1 14 1 2 4 467 1857 26 25 96.138649 in
5 1 14 1 2 5 501 1860 76 23 96.071625 stores
5 1 14 1 2 6 587 1861 114 30 96.071625 operated
5 1 14 1 2 7 709 1861 36 32 95.839516 by
5 1 14 1 2 8 753 1862 100 33 95.839516 others).
5 1 14 1 2 9 863 1865 45 25 94.879486 Per
5 1 14 1 2 10 916 1866 70 25 94.879486 Year.
5 1 14 1 2 11 1005 1868 165 27 96.068253 AMENDED
5 1 14 1 2 12 1181 1873 78 25 95.546989 ORD.
5 1 14 1 2 13 1269 1874 92 25 96.103554 #1907:
4 1 14 1 3 0 229 1891 1141 48 -1
5 1 14 1 3 1 229 1891 109 27 92.378380 $150.00
5 1 14 1 3 2 346 1894 56 31 93.246201 plus
5 1 14 1 3 3 413 1896 106 24 92.541115 .001524
5 1 14 1 3 4 528 1897 31 25 96.877716 of
5 1 14 1 3 5 563 1905 70 24 96.614899 gross
5 1 14 1 3 6 641 1900 112 32 95.572914 receipts.
5 1 14 1 3 7 772 1902 70 25 96.306046 Must
5 1 14 1 3 8 850 1903 64 25 96.306046 have
5 1 14 1 3 9 923 1909 93 22 94.614502 current
5 1 14 1 3 10 1025 1909 115 30 95.807999 approval
5 1 14 1 3 11 1149 1910 65 25 96.715523 from
5 1 14 1 3 12 1222 1911 43 25 96.715523 the
5 1 14 1 3 13 1274 1917 96 21 95.786453 current
4 1 14 1 4 0 228 1931 993 49 -1
5 1 14 1 4 1 228 1931 82 25 96.775032 Board
5 1 14 1 4 2 319 1932 33 25 96.831833 of
5 1 14 1 4 3 355 1933 90 26 96.831833 Health
5 1 14 1 4 4 453 1935 68 25 96.844063 Food
5 1 14 1 4 5 529 1936 120 26 96.865845 Handlers
5 1 14 1 4 6 659 1939 65 24 96.974251 Card
5 1 14 1 4 7 732 1939 26 25 96.950485 if
5 1 14 1 4 8 761 1940 62 25 96.741066 food
5 1 14 1 4 9 832 1949 29 17 96.924004 or
5 1 14 1 4 10 869 1942 70 26 94.526649 drink
5 1 14 1 4 11 947 1944 71 26 94.526649 items
5 1 14 1 4 12 1028 1954 39 16 96.799774 are
5 1 14 1 4 13 1075 1947 75 33 97.008156 being
5 1 14 1 4 14 1158 1949 63 26 88.715546 sold.
2 1 15 0 0 0 608 2198 446 14 -1
3 1 15 1 0 0 608 2198 446 14 -1
4 1 15 1 1 0 608 2198 446 14 -1
5 1 15 1 1 1 608 2198 446 14 95.000000
2 1 16 0 0 0 89 2188 965 24 -1
3 1 16 1 0 0 89 2188 965 24 -1
4 1 16 1 1 0 89 2188 965 24 -1
5 1 16 1 1 1 89 2188 965 24 95.000000
2 1 17 0 0 0 1682 1493 13 649 -1
3 1 17 1 0 0 1682 1493 13 649 -1
4 1 17 1 1 0 1682 1493 13 649 -1
5 1 17 1 1 1 1682 1493 13 649 95.000000
Page 50
49
454275A. One Day $ 50.00
454275B. Two Day $ 75.00
454275C. Three to seven days $100.00
NOTE: All peddlers are subject to Police Regulations.
454276. PEDDLERS, NOT OTHERWISE SPECIFIED: Each. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts. Must have current Board of Health Food
Handlers Card if food or drink items are being sold.
453277. PET SHOPS: Including the sale of cats; dogs, birds, etc., each person, firm or
corporation operating. AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
812278. PHOTOGRAPHERS: $600.00
(a) A studio photographer is hereby defined to be every person, firm or corporation
maintaining a studio within the City for the purpose of taking therein, personally or
through his or its agents, partners, or employees, photographs of persons at such studio,
and every person, firm or corporation maintaining in any one established place within the
City for at least one year complete equipment for the taking of photographs, including all
finishing processes, whether inside or outside of such place.
443279. PHOTOGRAPHIC SUPPLIES: Cameras, and camera accessories, etc,
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
621280. PHYSICIANS: AMENDED ORD. #1907: $600.00
621281. PHYSICIANS AND SURGEONS, SUPPLIES: AMENDED ORD. #1 907:
$150.00 plus .001524 of gross receipts.
454282. PLANO OR ORGAN: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
811283. PLANO TUNER: AMENDED ORD. #1907. $150.00 PLUS .001524 of gross
receipts.
451284. PISTOLS: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
238285. PLASTERER: Each person, firm, corporation or association doing business as
Plasterer, Stucco worker or Lather. $115.00
422286. PLASTICS: If manufactured or processed, same as manufacturer; if retailed or
wholesale, same as merchants. AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
Page 51
50
332287. PLATING; Metal or otherwise, where principal business. SAME AS
MERCHANT.
451288. PLAYING CARDS: Wherever sold, per annum or less time. AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts.
238289. PLUMBERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts if selling and installing wares.
And in addition thereto, where materials, fixtures and/or merchandise are used or sold.
Must have STATE CARD. $10,000.00 BOND.
444290. PLUMBING FIXTURES AND SUPPLIES: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
713291. PONY RIDES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
454292. POTTERY OR EARTHENWARE: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
445293. POULTRY AND EGGS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
444294. PREFABRICATED HOUSES: If manufactured, same as merchants; if retailed
or wholesales, same as merchant. AMENDED ORD #1907: $150.00 plus .001524 of
gross receipts.
7295. PRESSING CLUBS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts. :
323296. PRINTERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
541297. PROFESSIONS AND VOCATIONS: Each person and each member of a firm,
partnership and every corporation engaged in any practice, vocation or profession.
AMENDED ORD. #1907: $600.00
811298. RADIATORS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
515299. RADIO BROADCASTING: AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts.
Page 52
31
443300. RADIO AND /OR TELEVISION SALES AND SERVICE: AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
512301. RADIO BROADCASTING STATIONS: Provided, however, this license shall
not apply to that portion of business that may be in interstate or Foreign Commerce, or to
business done with the Government of the United States. AMENDED ORD: 1781:
$250.00
492302. RAILROADS: $25.00, plus the sum of $35.00 for each additional 1,000
inhabitants or majority fraction thereof in the City of Prichard in excess of 1,000
inhabitants according to the Federal Census next preceding the year for which the license
tax is assessed; provided, however that the maximum license tax shall not exceed
$2,000.00
531303. REAL ESTATE AGENTS: AMENDED ORD. #1907: $600.00
532304. REAL PROPERTY-RENTALS
304.01 AMENDED ORD. #1862: RESIDENTIAL: $150.00 PER UNIT.
304.02 AMENDED ORD. #1862: COMMERCIAL: $200.00 PER UNIT
453304A. RECYCLING PLANT: .002093 of annual gross receipts. Minimum License
of ....$1,000.00
The term Recycling Plants as used in the section shall mean: Each person, firm or other
entity engaged in accepting, handling, or disposal of municipal waste for the purpose of
recycling, processing, composting, treating or recovering valuable materials from
municipal solid waste provided, however, such term shall not mean any person, firm or
other entity engaged in any manner in the handling, disposal, treating, storage or
Processing of hazardous materials as may be defined by the Alabama Department of
Environmental Management, 40 Code of Federal Regulations 261, as may be amended,
or governmental body or agency.
811305. REFRIGERATION SERVICE: Repairing or installing refrigerator boxes or
show cases, etc. AMENDED ORD. #1907: $150.00 plus.001524 of gross receipts.
811306. REPAIR SHOPS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
For repairing bicycles, guns and pistols, clocks and ‘watches, old furniture, typewriters.
(where no typewriters dealers license is paid), automatic sprinklers and sprinklers
systems. (provided that persons, firms or corporations taking out the license shall be
subject to the same rules and regulations as govern plumbers), refrigerators, radio and
televisions, altering clothing. (including suits, pants, etc.), stoves, washing machines,
repairing or sharpening lawn mowers, small electric appliances of all types (such as irons,
portable fans, waffle irons or other small appliances), repairing or sharpening saws of any
and all types, and for repair shops, not otherwise specified.
Page 53
52
623307. REST, CONVALESCENT AND/OR NURSING HOMES: $3,450.00 OR
1.15% on all gross receipts whichever is less). AMENDED ORD. #1781.
722308. RESTAURANTS, CAFES, LUNCH AND SANDWICH STANDS,
INCLUDING LUNCHES AT SODA FOUNTAINS: EACH PERSON, FIRM OR
CORPORATION CONDUCTING A RESTAURANT. CAFE, LUNCH OR
SANDWICH STAND, SHALL PAY A LICENSE ON EACH PLACE SO
CONDUCTED. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
454309. RETAILS SALES: The term retail sale or sale at retail wherever used in any
section or subsection of this code is defined as any and all sales not covered by the term
wholesale as defined in this code.
333310. ROAD AND FARM EQUIPMENT AND/OR MACHINERY: Each person,
firm, or corporation dealing in an carrying stock of heavy road and farm equipment
and/or machinery: AMENDED ORD. #1907: $230.00 plus .001524 of gross receipts.
454311. ROLLING STORES: Persons, firms or corporation operating what is known as
Rolling Stores shall pay for each motor store using the street, per annum. AMENDED
ORD. #1907: $150.00 plus .001524 of gross receipts. Must have current Board of
Health Permit and vehicle must be inspected,
324312. ROOFING MATERIALS MANUFACTURING PLANT: AMENDED ORD.
#1907: $650.00 plus .002093 of gross receipts.
339313. RUBBER STAMPS OR STENCILS: Each manufacturer or dealer in rubber
stamps, or agents thereof. AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
336314. SAIL MAKERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
453315. SALVAGING MERCHANDISE: AMENDED ORD. #1907: $150.00 plus
.001524 of gross receipts.
238316. SAND BLASTING: Cleaning building by............ccscsssseees $115.00
321317. SAW MILLS: AMENDED ORD. #1907: $650.00 plus .002093 of gross
receipts.
611318. SCHOOLS: EACH PERSON, FIRM OR CORPORATION CONDUCTING A
SCHOOL (not otherwise specified) as a business shall pay a license for the privilege of
engaging in such business same as merchants retail or flat fee. $500.00
This license shall not apply to schools operated by the State, County, and City or to
Public Schools.
Page 54
53
453319. SEEDS: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
562320. SEPTIC TANKS; Building, Cleaning Installing.) AMENDED ORD. #1907:
$200.00
453321. SERVICES: Not otherwise specified, when not in conflict with any other
section of this code, each person, firm or corporation operating or performing such
service shall pay the license specified for whatever licensed service is most similar, from
a competitive standpoint. SAME AS MERCHANTS RETAIL. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
453322. SEWING MACHINES: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
453323. SHOES AND BOOTS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
713324. SHOOTING GALLERIES: Or contrivances of like nature. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
522325. SHORTS LOANS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
713326. SIDE SHOWS: Or exhibitions of painting, pictures, freaks, curiosities, museum.
of anatomy, etc., in connection therewith per week. $826.50 Must have Council
Approval.
238327. SIDEWALKS: No persons or persons, firms associations or corporations shall
be permitted to lay cement sidewalks in the City of Prichard without first obtaining a
permit from he Inspection Department before permits are issued. This includes
contractors putting down cement sidewalks and curbing. $115.00
487328. SIGHTSEEING VEHICLES: AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts.
238329. SIGN PAINTING: Repairing, erecting, sign repairing and show card writing,
not including poster, billboard, neon, or electrical sign, or decorative painting.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
453330. SILVERWARE: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
713331. SKATING RANK: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
Page 55
54
445332. SODA FOUNTAINS: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts. :
445333. SODA WATER: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
339334. STAGE SCENERY: Mannfacturing of to include curtains, drops, drapes, floats,
etc. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
454335. STATIONERY: AMENDED ORD. # 1907: $150.00 plus .001524 of gross
receipts.
493336. STORAGE OF GOODS OR MERCHANDISE: Except cotton, whether in transit
or otherwise on value on merchandise stored therein. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
443337. STORE FIXTURES: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts, :
711338. STREETS FAIRS: Or Carnival Shows-each street fair per week or part thereof
and subject to Police regulations. $826.50 Must have Council approval.
312339, TABLE WINE-RETAIL: AMENDED ORD. #1781: $400.00 MUST HAVE
COUNCIL APPROVAL.
312340. TABLE WINE-WHOLESALE: AMENDED ORD. #1781: $287.50
812341. TAILORS: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
812342, TATTOOING: AMENDED ORD. #1781: $575.00
341343. TAX EXPERTS OR ADJUSTMENT BUREAUS: Each person, firm, or
corporation engaging in the business of undertaking, or advertises to undertake the
adjustment of taxes, and the making of income tax reports or giving assistance in making
income tax reports or other reports required by various governmental agencies. SAME
AS MERCHANT RETAIL.
This license shall no apply to auditors, accountants or bookkeepers, who pay under the
Professional Schedule or who pay a flat fee of $600.00. AMENDED ORD. # 1907
485344. TAXICABS: Each taxi cab operated from a garage or office upon telephone
call. AMENDED ORD. #1781: $115.00
(Must be approved by Council and Have current insurance policy in City License Office).
485345. TAXI CABS DRIVERS: AMENDED ORD. #1781: $10.00
Page 56
55
517346. TELEGRAPH COMPANIES: AMENDED ORD. #1781: $375.00
517346A. TELEMARKETING: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
517347. TELEPHONES COMPANIES: Exchange License $1,100.00, plus the sum of
$60.00 for each additional 1,00 inhabitants or majority fraction thereof in the City of
Prichard in excess of 20,000 inhabitants according to the Federal Census next preceding
the year for which the license tax is assessed; Long Distance License- $278.00, plus the
sum of $15.00 for each additional 1,100 inhabitants or majority fraction thereof in the
City of Prichard in excess of 20,000 inhabitants according to the Federal Census next
preceding the year for which the license tax is assessed. ,
515348. TELEVISION BROADCASTING STATION: $500.00
Provided, however, this license shall not apply to that portion of the business that may be
in Interstate or Foreign Commerce or to business done with the Government of the
United State.
511349. TELEPHONE DIRECTORIES: Soliciting ads and advertising. AMENDED
ORD. #1781: $345.00.
561350. TERMITES: Eradication or extermination of termites; or fumigation.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
541351. TESTING LABORATORIES: Whether laboratory is maintained in City or not.
AMENDED ORD. #1781: $345.00
713352. THEATERS: AMENDED ORD. #1907: $200.00 plus .001524 of gross
receipts.
711353. THEATRICAL: musical or other similar exhibitions. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
238354, TILE DEALERS OR LAYERS: AMENDED ORD. #1781:
$115.00
332355. TIN SHOPS: Persons operating tin shops and doing no contracting for tin or
sheet metal work of any description, and who are not required to take out contractor's
license. AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
453356. TOBACCO: In all forms, including cigars and cigarettes. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
721357. TOURISTS COURTS, HOMES, MOTELS, ETC., AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
Page 57
56
451358. TOY DEALERS: Whether seasonal or not. AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
451359. TRADING STAMPS, COUPONS: AMENDED ORD #1907: $150.00 plus
001524 of gross receipts,
811360. TRAILERS, AUTOMOBILE, and HOUSE OR TRUCK: Each person, firm or
corporation engaged in the business of buying or selling trailers, either new or second-
hand, tires or accessories, and/or operating a shop for the care and service of trailers.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
484361. TRAILERS, AUTOMOBILE: Luggage or Freight-For Hire. AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts. .
721362. TRAILER COURT: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
484363. TRANSFER COMPANIES: AMENDED ORD. #1907: $150.00 plus .001524
of gross receipts.
562364.01 TRASH COMPANIES: ORD. #1781: $575.00 plus $377.00 use of streets.
562403, TRASH CONTAINER: $150.00 plus .001524 of gross receipts,
561365. TRAVEL BUREAU: AMENDED ORD. #1907: $150.00 plus .001524 of
gross receipts.
561366. TRAVEL AGENCIES: (same as Travel Bureau).
961367. TREE PRUNING AND TREE SURGERY: AMENDED ORD. #1907:
$200.00
484368. TRUCKS- HAULING FREIGHT: Each Truck: $86.25
484369. TRUCK DEPOTS: Motor propelled common carriers or motor propelled.
contract carriers or contract or contract carriers maintaining depots, stations or terminal
facilities in the City for the handling of freight and for which no other license is required
by the ordinance of the City of Prichard. For each such carrier maintaining a depot,
station or terminal facility as above provided, based on the average number of motor
vehicle trucks handled serviced, kept, loaded or unloaded per day herein for each
5 1 14 1 6 14 1350 1720 76 25 79.192673 truck.
4 1 14 1 7 0 243 1741 352 29 -1
5 1 14 1 7 1 243 1741 76 24 94.883156 ORD.
5 1 14 1 7 2 329 1741 98 26 89.569717 #1781.
5 1 14 1 7 3 505 1743 90 27 94.382065 $28.75
2 1 15 0 0 0 240 1818 1152 111 -1
3 1 15 1 0 0 240 1818 1152 111 -1
4 1 15 1 1 0 242 1818 1150 46 -1
5 1 15 1 1 1 242 1818 35 30 94.461166 (in
5 1 15 1 1 2 285 1818 66 25 97.006393 view
5 1 15 1 1 3 360 1819 31 25 95.711227 of
5 1 15 1 1 4 395 1820 63 25 95.711227 Title
5 1 15 1 1 5 467 1821 40 30 95.725456 37,
5 1 15 1 1 6 518 1822 100 25 95.725456 Section
5 1 15 1 1 7 627 1824 56 30 96.983688 746,
5 1 15 1 1 8 692 1825 131 25 96.961311 Amended
5 1 15 1 1 9 831 1827 63 25 96.799866 Title
5 1 15 1 1 10 902 1828 41 30 96.786545 48,
5 1 15 1 1 11 954 1829 100 26 96.968880 Section
5 1 15 1 1 12 1062 1832 46 24 96.968880 301
5 1 15 1 1 13 1121 1832 53 32 95.435616 (31)
5 1 15 1 1 14 1185 1834 32 25 96.843437 of
5 1 15 1 1 15 1220 1834 42 25 96.843437 the
5 1 15 1 1 16 1269 1835 123 26 96.114769 Alabama
4 1 15 1 2 0 241 1857 1124 48 -1
5 1 15 1 2 1 241 1857 69 24 96.774986 Code
5 1 15 1 2 2 319 1857 32 25 96.161049 of
5 1 15 1 2 3 358 1859 70 29 94.322060 1940,
5 1 15 1 2 4 438 1867 32 17 94.322060 no
5 1 15 1 2 5 480 1860 62 25 96.900215 such
5 1 15 1 2 6 550 1861 88 25 89.925476 carrier
5 1 15 1 2 7 646 1862 89 26 95.721100 should
5 1 15 1 2 8 742 1863 32 25 96.808838 be
5 1 15 1 2 9 782 1865 112 31 94.972488 required
5 1 15 1 2 10 903 1869 25 22 94.972488 to
5 1 15 1 2 11 937 1875 49 24 96.808983 pay
5 1 15 1 2 12 994 1876 15 16 96.808983 a
5 1 15 1 2 13 1017 1868 93 27 96.585869 license
5 1 15 1 2 14 1118 1874 41 22 95.907837 tax
5 1 15 1 2 15 1169 1872 39 25 96.016525 for
5 1 15 1 2 16 1216 1881 49 23 96.016525 any
5 1 15 1 2 17 1272 1882 59 23 96.661255 year
5 1 15 1 2 18 1338 1875 27 25 96.950150 in
4 1 15 1 3 0 240 1896 249 33 -1
5 1 15 1 3 1 240 1903 86 17 96.968102 excess
5 1 15 1 3 2 335 1896 32 25 97.004326 of
5 1 15 1 3 3 372 1896 117 33 96.738197 $300.00)
2 1 16 0 0 0 673 2193 995 19 -1
3 1 16 1 0 0 673 2193 995 19 -1
4 1 16 1 1 0 673 2193 995 19 -1
5 1 16 1 1 1 673 2193 995 19 95.000000
Page 58
57
484370. TRUCKS: For Hire-Hauling Garbage... $57.50
453371. TRUNKS AND /OR LUGGAGE: AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
325372. TURPENTINE REDUCTION PLANT: AMENDED ORD. #1907: $150.00
plus .001524 of gross receipts.
443373. TYPEWRITERS AND SUPPLIES: AMENDED ORD. #1907; $150.00 plus
001524 of gross receipts.
812374. UNDERTAKER: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
453375. UNITED STATES GOVERNMENTS SURPLUS GOODS: AMENDED ORD.
#1907: $150.00 plus .001524 of gross receipts.
811376. UPHOLSTERER:
OF FURNITURE: $50.00
OF AUTOMOBILES: $75.00
And in addition thereto, where materials, supplies and/or merchandise are used or sold,
SAME AS MERCHANTS RETAILS.
492377. USE OF STREETS, ETC.: Each person firm, corporation, association or
company who uses the streets , avenues, alleys, or public roads of the City of Prichard
for unloading, distributing, disposing of, or delivering of goods; wares , produce or
merchandise of any kind which said goods, wares, produce or merchandise was
transported from a point without the City of Prichard, Alabama to a point within the City
of Prichard, Alabama , shall pay a license equal to, but not in excess of the license paid
for like volume by local licensees engaged in the business. AMENDED ORD #1907:
$115.00 per vehicle.
221378. UTILITIES: 3% OF GROSS: AMENDED ORD. #1781
453379. VAULTS: AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
492380. VEHICLES: Motor, carrying goods or merchandise and/or dirt, clay, sand, soil
or other building material for hire or reward. $86.25
454381. VENDING MACHINES: Vending matches, gum candy, postage stamps,
cigarettes, popcorn, peanuts or other articles, electric pianos or other music, or for
looking at pictures, soft drinks, weighing machines, etc., each, per annum:
(a) A license of $15.00 for each machine operated that is dispensing merchandise, and in
addition thereto the owner or operator of such machines shall pay a license on all his
over-all business. SAME AS MERCHANT RETAIL: AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
Page 59
38
(b) For each machine vending only peanuts, peanut butter sandwiches and/or peanut
products, a license of $1.00 for each machine operated, and in addition thereto the owner
or operator of such machine shall pay a license on his gross annual business according to
he same schedule as Merchants Retails. AMENDED ORD. #1907: $150.00 plus
-001524 of gross receipts.
(c) Operated by five cent pieces or any coins of larger denomination and operating a
music machine of any kind.
Note: Provided no machines shall be placed on streets or sidewalks.
321382. VENEERING PLANTS: Manufacturers of veneer and plywood products:
AMENDED ORD. #1907: $650.00 plus .002093 of gross receipts.
337383. VENETIAN BLINDS: Manufactures and sale of. AMENDED ORD. #1907:
$150.00 plus .001524 of gross receipts.
541384. VETERINARIANS: AMENDED ORD. #1907: $600.00
493385. WAREHOUSE: AMENDED ORD: #1907: $150.00 plus .001524 of gross
receipts.
561386. WATCHMEN SERVICE: AMENDED ORD. #1907: $600.00
221387. WATER COMPANY: Serving Households in the City of Police Jurisdiction.
SAME AS UTILITIES.
445388. WATER DEALERS: Including sale of water to vessels or water craft:
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
422389. WATERMELON GARDEN: AMENDED ORD #1907: $150.00 plus .001524
of gross receipts.
332390. WELDING: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
238391. WELL DIGGERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
422392. WHOLESALE MEATS: AMENDED ORD #1907: $150.00 plus .001524 of
gross receipts.
422393. WHOLESALE SALE: The term wholesale sale, wherever used-in any section
or subsection of this code, is defined as a sale by wholesalers, to licensed retail merchants
jobbers, dealers, or other wholesalers for resale, or to industrial plants, manufacturers,.
Page 60
59
contractors, licensed businesses and governmental bodies and does not include a sale by
wholesalers to users or consumers,
711394. WILD WEST SHOWS: or exhibitions of like character, per week. COUNCIL
APPROVAL: $750.00
561395. WINDOW AND/OR HOUSE CLEANING: Each person, firm or corporation
engaged publicly in the business of cleaning plat glass windows and/or house cleaning.
AMENDED ORD. #1907: $150.00 plus .001524 of gross receipts.
444396. WOOD DEALERS: AMENDED ORD. #1907: $150.00 plus .001524 of gross
receipts.
321397. WOODWORKING MANUFACTURERS: AMENDED ORD. #1907:
$650.00 plus .002093 of gross receipts.
484398. WRECKERS: For each truck or motor vehicle used for the purpose of carrying,
hauling or towing wrecked or damaged automobiles or other vehicles along or upon the
streets in the City of Prichard. AMENDED ORD. #1907: $115.00 PER
WRECKER.
Provided proof of liability insurance is filed with license officer and provided a permit is
procured from the Chief
5 1 11 1 2 5 597 1049 32 26 95.854446 of
5 1 11 1 2 6 634 1050 104 32 95.854446 Police, BEFORE THIS LICENSE IS ISSUED.
422399. PRODUCE: Must have approval from Department of Agriculture. No fee
charged.
454400. SPECIAL EVENTS: Commercial Promoted Special Events (Rodeo, Wrestling,
Boat Show, Car Show, Concerts, and etc)
454400A. One Day $250.00
454400B. Two Day $350.00
454400C. Three to seven days $500.00
713401. AMUSEMENT & RECREATION SERVICE: $200.00 plus .001524 of gross
receipts. ney
ADOPTED THIS 19™ DAY OF NOVEMBER, 2007. _—
APPROVED: _. |
CRON. DAVIS, MAYOR
q
sores Dilan Sauer)
DARLENE LEWIS, CITY CLERK.

