Quick Reference Guide - Alabama Department of Revenue

Quick Reference

Guide

Instructions:

1. Locate the type of business that you will be operating. Note: Not all businesses require a state/county business license. Check with the city to determine if a city license is required.

2. "Code Section(s) Required" refer(s) to the Code Section as identified in Title 40, Chapter 12, Code of Alabama 1975, as amended.

3. Multiple licenses may be required based upon your business operations. For example, if operating a restaurant, a Section 40-12-151 restaurant license, a Section 40-12-69 beverage license and a Section 40-12-315 store license may be required. See Notes and Possible Code Sections for each type of business.

4. If your industry is regulated by a board, commission, association, etc., you may be required to present their certification prior to receiving the state/county business license.

5. Licenses must be renewed each year by October 31.

6. This guide was prepared to assist county licensing officials as well as business owners/operators. It is not intended for this guide to replace or set forth any regulations pertaining to the business license statutes.

Type of Business Abstract Company

Acetylene Gas Manufacturers Accountants, Certified Public Accountants, Public Accounts Receivable Factoring Actuaries

Acupuncturist Adding Machines Sales Advertising Agency Advertising, Internet Sites Advertising Sign Companies Air Compressor-Coin Operated Air Conditioning Installation

Air Conditioning Repairs Air Conditioning Sales Airplane Repair Airplane Sales or Rentals Alarm Systems Installed Alterations Ambulance Service Ammunition Sales Amusement Park

Amusement/Vending Company Antique Shop/Dealer Apartment Building/Complex

(only permanent residents) Appliance Store/Repair Shop/Parts Appraisers Architect Artist-Commissioned Work Arts & Crafts (non?commissioned) Arts & Crafts Supplies ATM Installation ATV Sales Athletic Field, Racetrack

Quick Reference Guide

10/2017

Code Section(s) Required

41

Possible Code Section(s)

42 71, Board of Public Accountancy 43, Board of Public Accountancy 83a 43

155 44, 315 None None 45 176p 46

45, 87 45 87

84

97 46, 315 None 315 84 None None 158, 315 47

123

315

56, 69, 72, 47 104, 108, 131, 134, 140, 151, 153, 176a, 103, 157, 176p

146, 176 a/p 315

Additional Notes/ Possible Code Sections Exempt if Part of Attorney's General Practice

Actuaries Employed By Insurance Co. Exempt

Air & Vacuum at Car Wash Etc. Alabama Board of Heating, Air Conditioning & Refrigeration Contractors

For Machinery Repair Elec. Security Board

Is required only when in or within 5 miles of city limits. City, County and State Parks Exempt. Required if open 6 months or more during a year; not more than five months. No Store License Required Specific Licenses

None 97, 315 None 48 None 87 315 None 62 147

46 315, 174

Real Estate Appraisers Board

Type of Business Attorney Auctioneer Auditors Auto Accessories Store Auto Auction Auto Dealer/Broker Auto Detailing/Cleaning Auto Detailing (Striping) Auto Financing (Purchasing Notes) Auto Glass/Window Replace Auto Parking Lot Auto Parts Store Auto Repair Shop/Garage Auto Repossession Auto Storage Garage Auto Storage Not In Garages Auto Tire Retreading Shops Auto Tire Sales Auto Title Pawn Auto/Truck Rental

Automobile Dealer Automobile Manufacturer

(In-State) Automobile Manufacturer

(Out-of-State) Automobile Rebuilder Automobile Wholesaler Automotive Dismantler BB/Pellet Guns Bacteriologist

Bail Bonding Company Bait & Tackle Shop Bakery Manufacturing/Wholesale

Bakery Manufacturing/Retail

Banks Bankruptcy Sales Company Barbecue Stand Barbershop

Baseball Cards/Comic Books

Quick Reference Guide

Code Section(s) Required

Possible Code Section(s)

None

50 (County Only) Auctioneer Board

None

53, 315

51

51

None

54

53

83a

138

107

315

56

53, 315

54

54

53, 315

None

55

56

57

53, 315

53, 315, 597

83b

138

51

51

Additional Notes/ Possible Code Sections Alabama Bar Association

43, 71 Not needed if entity has 51 Please Contact Motor Vehicle Division Please Contact Motor Vehicle Division

Banks or Credit Unions Exempt

City Parking Lot Is Exempt Not needed if entity has 51 Not needed if entity has 51 80 needed if money collected 55 not needed if entity has 51

Banking Department Registration May Buy 51 Can Only Sell Previously Leased Cars Please Contact Motor Vehicle Division

87

None

51 Act 79-756, 597 315 126

64 315 None

87, 315

None 101 69, 153, 315 58

315

53, 54

Please Contact Motor Vehicle Division Please Contact Motor Vehicle Division Please Contact Motor Vehicle Division

Not applicable during first two years of practice

69, 72

69, 91, 151, 153, 172 Banking Dept

Check with Conservation Department 87 ? If packaging 172.2 ? Transient Check w/the Public Health Dept.

72, 176a/p 69, 72, 315, 176a/p Check with the Alabama Board of

Cosmetology & Barbering 134

Type of Business Baseball Park

Battery Distributor Battery Shop (repair/recharge) Battery Manufacturer Batting Cages (Coin-Operated) Beautician

Beautician employed in a Shop

Beautician not employed in a shop Beauty Pageants Beauty Shop/Salon

Beauty Supply Stores Bed & Breakfast Beer Distributor Beer & Wine Store Bicycles Sales/Rentals Bill Posting Companies Billiard Tables Billing Machines Sales Bingo Gaming Machines Bingo Hall Blue Print Shop Boarding House (only

permanent residents) Boat Radio Sales Boat Repair Boat Sales Boat Trailer Dealer Boiler Repair Bond Makers Bond/Stock Brokers Bonded Warehouse Bookstore Booking Agency, Talent, Etc.

Bookkeeping Machine Sales Bookkeeping Service Bottling Company Bounty Hunters Bowie Knives

Quick Reference Guide

Code Section(s) Required 59

172 60 60 176 p 124

61

124 166 61

315 168 172 315 62 45 146 44, 315

63

Possible Code Section(s) 69, 72, 153, 176 a/p, 315

53, 315

Additional Notes/ Possible Code Sections

Not needed if entity has 51

61

Check with the Alabama Board of

Cosmetology & Barbering

Check with the Alabama Board of

Cosmetology & Barbering

82 Needed for one time event 69, 72, 176a/p, 315 Check with the Alabama Board of

Cosmetology & Barbering

69, 72, 144 315

see Tourist Camp Fills orders from Truck

Exempt if has 51

176p 315, 69 315

166 if admission charged

None 148, 315 123 315 169, 315 145 64 162 179 315 None

44, 315 None 65 None 143, 315

123 for repairs

134, 144, 69a, 69b 82

License Required For Special Events, Concerts Etc.

43, 71

Exempt from 70,172 and 174

See Act 2013-283 for Gun Show requirements/Act 2015-341 Firearms

Type of Business Bowling Alley

Box Manufacturer, Lumber Boxing Brake Shop Brass Knuckles Brick Yard Bridal Shop Brokers, Bonds/Stocks Brokers, Iron/Mining Supplies Brokers, Merchandise Broom, Brush Manufacturing Building Materials/Supplies Burglar Alarms

Bus Station/Depot

Business Broker Butane, Propane, LP Gas Butcher/Meat Store CB Radios CD Player Sales CDS, Records, Tapes Cab Driver Cabinet Shop Cable TV Company Cable TV Equipment Sales Cafe/Cafeteria Calculator Sales Camps (see tourist camps) Camera Shop Candy Manufacturer Candy Store Cap Gun Sales Car Crushers Car wash (Coin-Operated) Carbide Manufacturers Car Manufacturers Car Repairs Cards, Playing-Sales/Use Carnival

Carnival Rides

Quick Reference Guide

Code Section(s) Required 66

177

54 143, 315 315 315 162 67 81 68 315 315

None

None 315 315 148, 315 315 315 None 177, 315 None 148, 315 151, 69 44, 315

Possible Code Section(s) 69, 72, 151, 153, 176a/p, 315

53, 315

Additional Notes/ Possible Code Sections

Exempt if entity has 154 or 121 Alabama Athletic Commission

84

87 if Manufacturing

46, 84, 97, 122 84

69, 72, 91, 134, 151, 153, 176a/p 149 97 69

If >3 people are employed If Installing. Check with Ala. Electronic Security Board of License

If Selling Real Estate Check with Dept. of Agriculture

141, 148 141, 148

84

Public Service Commission If Installing

84 72, 176a/p, 315

Wiring Construction

315 87 315 102 116b 176p 42 87 54 144 163

103

94, 140 315 69 (a or b) 315

69, 176a

53, 315 315 72, 104, 134, 176a/p, 315

47, 163

Exempt from 172

Effective 10/1/2011 Vacuum & Air Vending Machines Contact the Motor Vehicle Division

Exempt from 69, 103, 140 153 &157. State & County Agricultural Fairs Exempt Exempt if has 163

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