Ala. Code § 11-51-90.2 (1975) Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions

• Library: Alabama Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions.
• Year: 2023
• Citation: Ala. Code § 11-51-90.2 (1975)

(a) Every taxpayer required to purchase a business license under this chapter shall:

(1) Purchase a business license for each location at which it does business in the municipality, except as otherwise provided by the municipality.

(2) Except as provided in Section 11-51-193, with respect to taxpayers subject to state licensing board oversight, be classified into one or more of the following 2002 North American Industrial Classification System ("NAICS") sectors and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder:

<TABLE border="1"> <TR><TD> <para>SECTOR</para></TD><TD> <para>NAICS TITLE</para></TD><TD> <para>SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY</para></TD><TD> <para>BASIS FOR LICENSE CALCULATION</para></TD> </TR> <TR><TD> <para>111</para></TD><TD> <para>Crop Production</para></TD><TD> <para>Agriculture, farming, nursery, fruit, growers</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>112</para></TD><TD> <para>Animal Production</para></TD><TD> <para>Animal, dairy, cattle, ranching, sheep, chicken</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>113</para></TD><TD> <para>Forestry and Logging</para></TD><TD> <para>Forestry, logging, timber</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>114</para></TD><TD> <para>Fishing, Hunting, and Trapping </para></TD><TD> <para>Fishing, hunting, supplies and equipment</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>115</para></TD><TD> <para>Support for Agriculture and Forestry</para></TD><TD> <para>Cotton ginning, farm management, post-harvest activities</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>211</para></TD><TD> <para>Oil and Gas Extraction</para></TD><TD> <para>Oil, gas, extraction, natural gas, crude</para></TD><TD> <para>State Regulated [See, e.g. Section <codecitation statecd="AL" sessionyear="2023" datatype="S" title="40" catchline="Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally"><codesec>40-20-2<subdiv>(c)</subdiv></codesec></codecitation>]</para></TD> </TR> <TR><TD> <para>212</para></TD><TD> <para>Mining (except Oil and Gas)</para></TD><TD> <para>Mining activities</para></TD><TD> <para>Gross Receipts and/or Flat Rate Where not State Regulated</para></TD> </TR> <TR><TD> <para>213</para></TD><TD> <para>Support for Mining Activities</para></TD><TD> <para>Support activities for oil and gas wells</para></TD><TD> <para>Gross Receipts and/or Flat Rate Where not State Regulated</para></TD> </TR> <TR><TD> <para>221</para></TD><TD> <para>Utilities</para></TD><TD> <para>Utilities, gas, electric, water, sewage, steam</para> </TD><TD> <para>State Regulated (See Section <codecitation statecd="AL" sessionyear="2023" datatype="S" title="11" catchline="Street railroads, electric, gas, and waterworks companies, etc"><codesec>11-51-129</codesec></codecitation>)</para></TD> </TR> <TR><TD> <para>236</para></TD><TD> <para>Building, Developing and General Contracting</para></TD><TD> <para>Construction, building, general, residential, subdivisions</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>237</para></TD><TD> <para>Heavy Construction</para></TD><TD> <para>Construction, heavy construction, highway, bridge, street</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>238</para></TD><TD> <para>Special Trade Contractors</para></TD><TD> <para>Construction, all special trades</para></TD><TD> <para>Gross Receipts and/or Flat Rate</para></TD> </TR> <TR><TD> <para>311</para></TD><TD> <para>Food Manufacturing</para></TD><TD> <para>Food manufacturing, animal, grain, fruit, dairy, meat, seafood</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>312</para></TD><TD> <para>Beverage and Tobacco Products Manufacturing</para></TD><TD> <para>Beverage manufacturing, soft drink, bottled water, breweries, ice</para></TD><TD> <para>Gross Receipts and/or Flat Rate Where Not State Regulated, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>313</para></TD><TD> <para>Textile Mills</para></TD><TD> <para>Mills, textile, fabric, yarn, carpet, canvas, rope, twine</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>314</para></TD><TD> <para>Textile Product Mills</para></TD><TD> <para>Other mill operations not covered in 313</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>315</para></TD><TD> <para>Apparel Manufacturing</para></TD><TD> <para>Apparel manufacturing, hosiery, men, women, children, lingerie</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>316</para></TD><TD> <para>Leather and Allied Product Manufacturing</para></TD><TD> <para>Leather manufacturing, shoes, luggage, handbag, related products</para></TD><TD> Gross Receipts, Flat Rate, or Value of Goods Produced</TD> </TR> <TR><TD> <para>321</para></TD><TD> <para>Wood Products Manufacturing</para></TD><TD> <para>Wood products, sawmills, wood, preservation, veneer, trusses, millwork</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>322</para></TD><TD> <para>Paper Manufacturing</para></TD><TD> <para>Paper manufacturing, pulp, paper, converted products</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>323</para></TD><TD> <para>Printing and Related Support Activities</para></TD><TD> <para>Printing, lithographic, screen, quick, digital, books, handbills</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>324</para></TD><TD> <para>Petroleum and Coal Products Manufacturing</para></TD><TD> <para>Petroleum manufacturing, asphalt, roofing, paving, grease</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>325</para></TD><TD> <para>Chemical Manufacturing</para></TD><TD> <para>Chemical manufacturing, wood, fertilizer, pesticide, paint, soap, other</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>326</para></TD><TD> <para>Plastics and Rubber Product Manufacturing</para></TD><TD> <para>Plastic and tire manufacture, pipe, hoses, belts, bottle, sheet, foam</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>327</para></TD><TD> <para>Nonmetallic Mineral Product Manufacturing</para></TD><TD> <para>Nonmetallic manufacturing, clay, glass, cement, lime, gypsum, other</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>331</para></TD><TD> <para>Primary Metal Manufacturing</para></TD><TD> <para>Metal manufacturing, iron, steel, aluminum, copper, other nonferrous</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>332</para></TD><TD> <para>Fabricated Metal Product Manufacturing</para></TD><TD> <para>Fabricated metal, cutlery, structural, ornamental, wire, machine shops</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</para></TD> </TR> <TR><TD> <para>333</para></TD><TD> <para>Machinery Manufacturing</para></TD><TD> <para>Machinery manufacturing, farm, HVAC, office, industrial, engine, other</para></TD><TD> <para>Gross Receipts, Flat Rate, or Value of Goods Produced</par...