§ 13-1. License schedule.
That the following be and the same is hereby declared to be a schedule of the charges for licenses for the calendar year beginning January 1, 1997 and for each calendar year thereafter until the same has been amended or repealed, on all persons engaged in any exhibition, trade, business, vocation, occupation, profession or calling or doing any action herein specified within the corporate limits of the City of Northport. Said licenses shall be paid to the City of Northport as set forth in the schedule of licenses as follows:
All persons applying for the initial issuance of a business or privilege license or applying for the transfer of an existing license shall pay to the city an application fee in the amount of $25.00 concurrent with the submission of such application for a license or transfer of an existing license.
1.
ADVERTISING. Each person engaged in the business of advertising, by whatever means, shall pay a license fee as follows:
Advertising agencies, per year ..... $ 75.00
In buses, per year ..... 75.00
On bus stop benches, per year ..... 36.00
In moving picture houses, per year ..... 75.00
Loudspeakers and noisemakers on streets:
Per year ..... 36.00
Per month ..... 15.00
Outdoor signs, per year ..... 75.00
Soliciting by telephone, where telephone solicitation is used as a primary means of advertisement or solicitation, per year ..... 600.00
Vehicles on street, per month ..... 15.00
Any other manner, per year ..... 75.00
In addition to the above base license fee, each person so engaged shall pay an amount equal to one-sixth of one percent of the gross receipts derived from such businesses.
2.
AGENTS.
(a)
Soliciting sale of books ..... 75.00
(See ordinance concerning application.)
(b)
Soliciting sale of merchandise. Each and every person, firm, corporation, or association who engages in the business of selling or taking orders for sale, at retail, of any shoes, clothing, or wearing apparel, fruit trees, decorative trees, shrubbery, watches, jewelry, silverware, crockery, furniture, radios, or radio equipment, pianos or other musical instruments, perfume, flavoring extracts, liniments, soap or toilet articles, coffee, tea and all other merchandise, unless same are or have been taken from a stock of goods upon which an ad valorem tax has been paid to the County of Tuscaloosa and the City of Northport or from a stock of goods which has been assessed for ad valorem taxes for the County of Tuscaloosa and the City of Northport ..... 75.00
(c)
Soliciting orders for photographs, portraits, picture frames or other articles to be sold to consumer on which there is a license being paid by merchants or dealers ..... 75.00
(d)
Taking measurements of men's wearing apparel, where neither such agent nor his principal is carrying on a licensed business in said city ..... 75.00
(e)
All other types of agents ..... 75.00
3.
TRANSIENT DEALERS. All transient dealers as hereinafter defined by paragraph (a) of section 3-A shall pay a license based on the following schedule:
If anticipated sales are:
$10,000.00 or less ..... 120.00
More than $10,000.00 but less than $25,000.00 ..... 240.00
More than $25,000.00 but less than $50,000.00 ..... 350.00
More than $50,000.00 but less than $100,000.00 ..... 480.00
Over $100,000.00 ..... 600.00
Plus one-eighth of one percent of gross receipts, less returns, over $100,000.00.
(a)
Definitions. The words "transient dealers" for the purpose of this section shall mean and include all persons, both principals and agents, who engage or conduct in this city either in one locality or in traveling from place to place, a temporary or transient business of selling or soliciting orders for the sale of goods, wares, or merchandise with the intention of continuing in said business in said city of a period of not more than 180 days, and who rent, lease, use or occupy, either in whole or in part, for the purpose of carrying on such business use, any room or privately-owned building, any lot or parcel of land, any motor vehicle including trucks and semitrailers for the exhibition and sale of such goods, wares and merchandise, but the provisions of this section shall not apply to sales of food or agricultural produce, peddlers, or sales of novelties otherwise licensed under this Code and where stock or anticipated sales are valued or anticipated at $2,000.00 or less or to sales made to dealers by commercial travelers or selling agents in the usual course of business, nor to bona fide sales of goods, wares, or merchandise for future delivery in interstate commerce, where either no measurements or design specifications are made or prepared in the city, or where no payment or deposit is collected in the city as a condition for the placement of orders, or where no license may be collected under the provisions of the Constitution or laws of the United States, nor to any sales of goods, wares or merchandise on the grounds of any agriculture society during the continuance of any annual fair held by such society nor any sales by societies acting for charities, religious or public purposes.
(b)
Application. At least 20 days prior to holding of such sale or solicitation, every such transient dealer shall furnish to the city administrator-clerk a verified license application setting out the following:
(1)
Name and address of the applicant and also the name of the true owner if the applicant is not such true owner of the goods, wares or merchandise to be sold;
(2)
Name, location and time of proposed sale or solicitation;
(3)
Inventory of the goods, wares or merchandise, on hand and on order, which the applicant intends to offer for sale at such sale. The inventory shall show the quantity, kind or grade of each item, the wholesale cost thereof, the price at which each item is proposed to be sold, and the total wholesale and retail value of the inventory based on the foregoing, and if sales are to be made other than from inventory, a copy of the catalogue or other sales materials, and/or a listing of the samples to be displayed;
(4)
A statement of the amount of gross receipts realized from each sale conducted in the City of Northport by applicant, and the date(s) thereof, if such sale was within the preceding five years;
(5)
Such other information as the city administrator-clerk may prescribe;
(6)
Address of any permanent place of business in the State of Alabama, or, if there be no permanent place of business in the State of Alabama, a copy of a certificate of the secretary of state of Alabama evidencing the fact that the dealer has qualified to do business in Alabama and the name and address of its agent for the service of process in the state.
(c)
Deposits and bond. Every applicant for a transient dealer's license shall execute and file with the city administrator-clerk a good and sufficient bond in the sum of $5,000.00 or ten percent of anticipated sales, whichever is greater, with the surety thereon being a surety company authorized to do business in the State of Alabama, approved by said city administrator-clerk, and shall be payable to the City of Northport to the extent that any taxes or fines as determined by the city administrator-clerk of the city to be due are not paid, and upon judicial determination, to those authorized to file suit thereunder, and shall be conditioned upon faithful observance of all the conditions of this section, and the payment of city, county and state license, sales, use, income or occupational license taxes due or to be withheld and paid by the licensee hereunder, and shall also indemnify any purchaser at such sale who suffers any loss by reason of defective merchandise or any misrepresentation in said sale. Said bond shall also provide that the City of Northport, Tuscaloosa County, Tuscaloosa County special tax board and the State of Alabama may file suit in their own name against the licensee and/or the surety on said bond for any taxes, fees or fines due from the licensee which are not paid within 30 days of the termination of the sale and that any purchaser at such sale may maintain an action against the licensee and/or said surety for claims arising from such sale. Said bond shall also provide that it shall continue in effect for one year after the termination of the sale for which it is made and until all actions are concluded and the judgment or judgments, if any, have been paid and fully satisfied, or the amount of the bond exhausted by such payments. This bond shall be in addition to all deposits required under other ordinances of the city, including but not limited to the sales and use tax ordinances. The above bond and certificate of qualification to do business in Alabama shall be public records open to examination upon request and copies thereof shall be furnished on request upon payment of a fee of $3.00 per page.
(d)
Reports of sales. All transient dealers shall make a verified report of sales within seven days of the close of business.
(e)
A transient dealer shall not advertise, represent, or hold forth a sale of goods, wares, or merchandise as an insurance, bankrupt, insolvent, assignee, trustee, estate, executor, administrator, receiver, manufacturer's wholesale, cancelled order, or misfit sale or closing-out, or a sale of any goods damaged by smoke, fire, water or otherwise, unless before so [doing] he shall state in writing under oath to the city administrator-clerk of the City of Northport at the time he makes application for a license all the facts relating to the reason and character of such special sales, so advertised, held forth or represented, including a statement of the names of persons from whom goods, wares, or merchandise were purchased, and the date of delivery of same to the person applying for license, the place where said goods, wares, or merchandise were taken last, and such details necessary to exactly locate and fully identify all goods, wares, or merchandise to be sold, and make such further disclosure to and give such information as may be required by the city administrator-clerk of the City of Northport. And such transient dealer shall also include in said statement names and residences of the owners in whose interest the business is conducted and whether conducted as an individual, firm, association, or corporation.
(f)
It shall be unlawful for any transient dealer to sell or exhibit for sale either at public or private sale any goods, wares, or merchandise without first complying with the provisions of this section, or to make any false statements in reference to the matter required in subsections (b) and (e) above, or to fail or refuse to comply with the requirements of any of the provisions of this section, and every person, whether [as] principal or agent, who by circular, handbill, newspaper, poster, or in any manner advertises such sales as herein contemplated before proper license is issued to said transient dealer and before he has complied with the provisions of this section, shall be guilty of a violation of this section. Provided, however, that nothing in this section contained shall be construed as abridging or denying the right and power of the city council of the City of Northport to refuse or withhold the granting of any license or to revoke the same, if granted, to a transient dealer upon any hearing thereof when in the discretion of said council on the basis of the disclosures as aforesaid, or from other information deemed by them sufficient, such action may be deemed necessary or proper to protect or safeguard the public from imposition, mischief or fraud.
4.
AUTOMOBILE DEALERS. Except as otherwise provided hereinbelow, each person engaged in the business of buying selling, or trading new or used trucks, automobiles, industrial and farm tractors and equipment, whether wholesale, retail, or combination of both, shall pay a base license fee of ..... $280.00.
Plus an additional amount equal of .1% (.001) of total gross receipts. Gross receipts shall include used trucks and automobiles taken in trade or in a series of trades as credit or part payment on the sale of a new or used vehicle. A deduction shall be allowed for federal excise tax, and for repossession of automobiles or trucks, such deduction for repossessions being based on the unpaid taxable purchase price remaining at the time of the repossession.
This schedule shall not apply to the sale of trailers, lawnmowers and garden tractors.
Each person engaged in the business of buying, selling or trading only used trucks or automobiles shall pay an annual base license fee of ..... $180.00.
Plus a percentage of gross receipts as required above.
The automobile dealership license shall be issued in the name of the dealership and shall provide for the licensing and registration covering each such person, firm, corporation or other legal entity, and its principal owners and employees, engaging in such business. However, any separate salesperson or other agent of a automobile dealership, who shall be conducting such sales in his or her own capacity as an independent contractor, shall be required to pay a base annual license fee or ..... $75.00.
Any automobile dealership that has permitted any sales agent, contractor, or other independent contractor to conduct business on its premises or otherwise in connection with said business, without having first met the requirements of said independent contractor hereinabove, shall subject all said persons, jointly and severally, to liability for any and all amounts due the City of Northport, plus costs of collection. Any amount subsequently recovered, less costs of collection, from such unlicensed salesperson, agent, contractor or other independent contractor, shall be credited against said liability of the automobile dealership.
5.
AUTOMOBILE OR TRUCK RENTAL. Each person engaged in the business of rental or leasing [of] automobiles or trucks shall pay a license fee as follows:
For each automobile or truck ..... 24.00
For each automobile or truck rented by contract specifying the rental of five or more vehicles on a fleet basis for a period of 12 months or more ..... 12.00
Provided, however, that such rate shall not be available except in cases where at some particular time during the preceding year, a total of five or more vehicles were actually leased or rented at any one time.
[6.
RESERVED.]
7.
BARBER SHOP, BEAUTY SHOP. Each person operating a barber shop or beauty shop shall pay a license fee in accordance with the number of chairs or beauty operators therein as follows:
For one barber chair or beauty operator ..... 50.00
For each additional barber chair or beauty operator ..... 20.00
And, in addition to the above license fee, each shop so engaged shall pay an amount equal to one-eighth of one percent of the gross receipts derived from such business in excess of $10,000.00.
8.
BEVERAGES, ALCOHOLIC[—SALE OF].
A.
Definitions.
(1)
Alcoholic beverages as used herein shall mean any alcoholic, spirituous, vinous, fermented or other alcoholic beverage, or combination of liquors and mixed liquor, a part of which is spirituous, vinous, fermented or otherwise alcoholic, and all drinks or drinkable liquids, preparations or mixtures intended for beverage purpose, which contain one-half of one percent or more of alcohol by volume, and shall include liquor, beer and wine, both fortified and table wine.
(2)
Beer as used herein shall mean any beer, lager beer, ale, porter, or brewed beverage or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume and not in excess of four percent alcohol by weight and five percent by volume, by whatever name the same may be called, or as thereafter defined under Code of Ala. 1975, § 28-3A-2, and any subsequent amendments thereto.
(3)
Carton as used herein shall mean the package or container or containers in which alcoholic beverages are originally packaged for shipment to market by the manufacturer or its designated representatives or the importer.
(4)
Container as used herein shall mean the single bottle, can, keg, bag or other receptacle, not a carton, in which alcoholic beverages are originally packaged for the market by the manufacturer or importer and from which the alcoholic beverages are consumed by or dispensed to the public.
(5)
Importer as used herein shall mean any person, association or corporation engaged in importing alcoholic beverages, liquor, wine or beer, manufactured outside the United States of America into this city for sale or distribution in this city or state.
(6)
Liquor as used herein shall mean any alcoholic, spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and mixed liquor, a part of which is spirituous, fermented, vinous, or otherwise alcoholic, and all other drinks and drinkable liquids, preparations or mixtures intended for beverage purposes, which contain one-half of one percent or more of alcohol by volume, except wine and beer.
(7)
Lounge as used herein shall mean a reputable place licensed as a lounge, operated by a responsible person of good reputation and habitually and principally used for the purpose of preparing and serving alcoholic beverages for the public to consume on the premises.
(8)
Manufacturer as used herein shall mean any person, association or corporation engaged in the producing, bottling, manufacturing, distilling, rectifying, compounding of alcoholic beverages, liquor, beer or wine in this city or for sale or for distribution in this city.
(9)
Meal as used herein shall mean a diversified selection of food, some of which is not susceptible of being consumed in the absence of at least some articles of tableware, and which cannot be conveniently consumed while one is standing or walking about.
(10)
Restaurant as used herein shall mean a reputable place licensed as a restaurant, operated by a responsible person of good reputation and habitually and principally used for the purpose of preparing and serving meals for the public to consume on the premises.
(11)
Retailer as used herein shall mean any person licensed by the city to engage in the retail sale of any alcoholic beverages to the consumer.
(12)
Wholesaler as used herein, shall mean any person licensed by the city to engage in the sale and distribution of table wine and beer, or either of them, within this city, at wholesale only, to be sold by export or to retail licensees or other wholesale licensees or others within this city lawfully authorized to sell table wine, and beer, or either of them, and any other alcoholic beverages as provided for under Alabama law, for the purpose of resale only.
(13)
Wine as used herein shall mean all beverages made from the fermentation of fruits, berries or grapes, with or without added spirits, and produced in accordance with the laws and regulations of the United States, and of the State of Alabama, containing not more than 24 percent alcohol by volume, and shall include all sparkling wines, carbonated wine, special natural wines, rectified wines, vermouths, vinous beverages, vinous liquors, and like products.
(14)
Fortified wines as used herein shall mean any wine containing more than 14 percent alcohol by volume, but not more than 24 percent.
(15)
Table wine as used herein shall mean any wine containing not more than 14 percent alcohol by volume.
B.
Sale of:
(1)
All business establishments engaged in the sale of beer shall pay a license fee to the City of Northport as follows:
Brew pub ..... 500.00
Beer and wine wholesaler ..... 375.00
Beer wholesalers ..... 275.00
Retail beer for on-premises consumption and off-premise permit ..... 75.00
Retail beer for off-premises consumption only ..... 50.00
Said license fee shall increase at a rate of one-half of any increase subsequently imposed by the State of Alabama after the effective date of this Code. In no event shall the license under this section of this Code exceed one-half of the license fee charged by the State of Alabama. In addition, any such wholesaler shall pay such additional excise tax imposed by the Legislature for a local municipality and shall remit said tax to the Finance Department for all beer sold at wholesale within the corporate limits or police jurisdiction of the City of Northport, as such comparable beer excise tax is paid to the State or County of Tuscaloosa.
(2)
All business establishments engaged in the sale of liquor shall pay a license fee to the City of Northport as follows:
(a)
Lounge, liquor ..... 600.00
(b)
Retail liquor for off-premises consumption only (businesses other than those operated by the Alabama alcoholic beverage control board and where otherwise permitted by Alabama law) ..... 50.00
(c)
Retail liquor for on-premises consumption only ..... 50.00
And in addition thereto, effective as of October 1, 2001, and each month thereafter, each retailer and each person engaged in the business of selling at retail liquor for on or off-premises consumption, shall pay an additional amount of license equal to seven percent of the total sales price of all liquor sold during the preceding month of September 2001, and for each month thereafter. The amount of such additional license tax shall be paid on or before the 15 th day of the month next succeeding the month during which such purchase was made.
And, further provided in addition thereto, effective as of March 1, 1997, and each month thereafter, each wholesaler and each person engaged in the business of selling liquor at wholesale, shall pay an additional amount of license equal to one-eighth of one percent (.125%) of the total sales price of all liquor sold during the preceding month of February 1997, and for each month thereafter. The amount of such additional license tax shall be paid on or before the 15 th day of the month next succeeding the month during which such purchase was made.
The license herein levied shall be in addition to every other license; provided that the amount of gross sales of liquor at retail shall be excluded in determining the amount of any other license based on gross sales or receipts. The license herein levied shall be applicable to retailers and wholesalers of liquor in the police jurisdiction of the City at half the rate specified for such sales inside the city limits. The fixed annual wholesaler and retailer license fee shall be paid before first commencing in such business and thereafter shall be due and payable on January 1, and delinquent after the last day of February of each calendar year.
(3)
All business establishments engaged in the sale of wine shall pay a license fee to the City of Northport as follows:
Wine and beer wholesalers ..... 375.00
Wine wholesaler ..... 275.00
Retail wine for on-premises consumption and off-premise permit ..... 75.00
Retail wine sales for off-premises consumption only ..... 75.00
Said license fee shall increase at a rate of one-half of any increase subsequently imposed by the State of Alabama after the effective date of this Code. In no event shall the license under this section of this Code exceed one-half of the license fee charged by the State of Alabama. In addition, any such wholesaler shall pay such additional excise tax imposed by the Legislature for a local municipality and shall remit said tax to the Finance Department for all wine sold at wholesale within the corporate limits or police jurisdiction of the City of Northport, as such comparable wine excise tax is paid to the State or County of Tuscaloosa.
9.
BEVERAGES, ALCOHOLIC—Public hearing required.
(a)
In every case, where application is made for beer for off-premises consumption license; beer for on-premises consumption, including wholesale license; lounge liquor license; or package store, as provided under this article [schedule]; or any other license to sell any alcoholic beverages at any location within the corporate limits of the City of Northport, in addition to other advertisement requirements that may be required by law, the applicant shall, at the applicant's own expense, publish in a daily newspaper regularly published in the County of Tuscaloosa, an advertisement giving notice of such application. The published notice shall be published for three consecutive days, first publication must be seven days before the hearing and shall be two columns in width and two inches in depth and shall read substantially as follows:
The undersigned has made application to the City Council of the City of Northport for a (Type of License or Licenses) for the premises located at (Street Location) Northport, Alabama. A Public Hearing will be held by the City Council of the City of Northport in the Council Chambers of the City Hall at _____ O'Clock P.M., on the _____ day of ________, 19___.
_____
(Name of Applicant)
(b)
In addition to the published notice required above, the applicant shall post on the premises where the business or sale is to be conducted, continuously for a period of not less than seven days prior to the consideration of the application by the city council of the City of Northport, a posted notice of the pending application and public hearing concerning the granting thereof in the manner and form to be supplied by the city administrator or his designee, when application is first made to the city for such license. Said notice shall be conspicuously displayed on the front of the building so as to be clearly visible from the street or sidewalk adjacent thereto.
(c)
Applicant shall pay in addition to all other sums that may be required of applicant if said license application is approved, a filing fee to the city in the amount of $30.00 and, thereafter, shall take such steps as may be necessary to meet all requirements of ordinances, regulations and statutes applicable to the business enterprise and location. When the application for a license, as set out in subparagraph (a) above is first made, the fact of the application shall be communicated to the city council of the City of Northport and a day for hearing shall then be fixed and supplied to the applicant for insertion in the newspaper advertisement and for listing in the posted notice.
(d)
Prior to the public hearing, applicant shall deliver to the city administrator-clerk of the City of Northport certifications of newspaper advertisements, showing publication as required by this section.
(e)
This section, as amended, shall not apply to the renewal of any existing license but shall apply to any new licensee or transfer to any new business location. The city council of the City of Northport will not consider any application in which the applicant has failed to comply with the requirements as enumerated herein or as otherwise required by law.
10.
BILLIARDS ROOM OR POOL ROOM OR GAME ROOM, or other establishment where billiard tables, pool tables, pinball machines or similar amusement devices are operated.
Per table, machine or device of any size ..... 140.00
The license on each table or device hereunder shall be due and payable by the person, owner, proprietor or corporation of the place of business where such machine, table or device is located.
11.
BONDS, appearance and appeal. Each person engaged in the business of becoming or procuring surety for any court appeal, appearances or otherwise for a consideration, except guaranty companies or corporations otherwise specifically licensed, shall pay a license fee based on his gross annual receipts as follows:
On less than $25,000.00 ..... 360.00
Plus an additional amount equal to one-eighth of one percent of all gross receipts in excess of $25,000.00.
12.
BOWLING ALLEY. Each person engaged in the business of providing bowling alleys, including ten pin alleys, box ball alleys, shuffleboards and miniature bowling alleys and shuffleboards, shall pay a license fee as follows:
Each alley (whether in use or not) ..... 100.00
And in addition to the above license fee, each person so engaged shall pay an amount equal to one-eighth of one percent of the gross receipts derived from such business in excess of $10,000.00.
13.
BROKER OR DEALERS IN SECURITIES. Each person engaged in the business of acting as broker or dealing in securities, commodities, or mutual funds, or in the business of lending money on said stocks, bonds, securities, or commodities, shall pay an annual license fee based on his gross receipts as follows:
On less than $25,000.00 ..... 220.00
Plus an additional amount equal to 1/15 th of one percent of all gross receipts in excess of $25,000.00.
14.
COTTON DEALER OR BROKERS. Each cotton buyer, broker, agent, or branch office maintaining an office and executing future contracts on any cotton exchange, for the general public, which shall include the right to buy and sell cotton shall pay ..... 210.00
Plus an amount equal to $50.00 for each 5,000 bales, or a fraction thereof, in excess of 15,000 bales volume.
15.
BUILDING AND LOAN OR SAVINGS AND LOAN ASSOCIATION OR HOMES [OR BANKS]. Each person operating a building and loan association, savings and loan association, or bank shall pay an annual license fee as follows:
When capital surplus, reserves and undivided profits combined are:
Less than $50,000.00 ..... 15.00
50,000.00 and less than $100,000.00 ..... 25.00
$100,000.00 and less than $150,000.00 ..... 35.00
$150,000.00 and less than $200,000.00 ..... 45.00
$200,000.00 and less than $250,000.00 ..... 55.00
$250,000.00 and less than $300,000.00 ..... 65.00
$300,000.00 and less than $350,000.00 ..... 75.00
$350,000.00 and less than $400,000.00 ..... 85.00
$400,000.00 and less than $450,000.00 ..... 95.00
$450,000.00 and less than $500,000.00 ..... 105.00
$500,000.00 and less than $600,000.00 ..... 115.00
$600,000.00 and over ..... 130.00
In addition, a license must be obtained for each branch of such association or bank of ..... 10.00
16.
BUS LINES, LOCAL. Each person engaged in the operation of a bus line or bus lines furnishing local service for hire within the city shall pay a license fee of ..... 30.00
Provided, however, that no person shall engage in or be licensed to operate a local bus service for hire without first having secured a franchise for same from the City of Northport.
17.
CARNIVAL, FAIR OR CIRCUS. Each person operating a carnival, fair, circus, or similar activity shall pay a license fee as follows:
Circus, per week ..... 500.00
Carnival or fair, per week (no daily license) ..... 500.00
And for each side show, concession stand, ride, or other stand in connection with the shows shall pay a license fee per week of ..... 75.00
Plus each of the above shall pay an additional amount equal to one-sixth of one percent of total gross receipts.
Where carnival, fair tent shows, concession stands, and rides are operated in connection with, and at the same time and on the same general ground with a state, county or district agricultural fair as defined by Code of Ala. 1975, § 40-12-163, as amended, and operated under their general supervision, the said fair shall pay a license fee of $3,000.00 to cover all operations during the fair week.
18.
CEMETERY COMPANIES. Each person engaged in the business of selling, soliciting the sale, or of furnishing cemetery lots shall pay a license fee of ..... 150.00
19.
CLUBS, SOCIAL. Each person engaged in the operation of a social club operated for a profit, and offering to members or others facilities for dining, entertainment, etc., must obtain a license for such activities and shall pay a license fee of ..... 450.00
The license hereinabove provided shall be in addition to the restaurant license, lounge liquor license and any other license which may be now or hereafter required. Any private club which at any time is open to the public, or in which membership is available to the public, shall be required to pay an additional license equal to that required for a restaurant license. Each private club which sells or serves alcoholic beverages of any kind shall be required to purchase all applicable alcoholic beverage licenses in addition to the private club license hereinabove required.
20.
CONTRACTORS. Except as otherwise provided in this schedule, each person engaged in business as a contractor, including pavers, builders of sewers and roads, and every person who undertakes to assume authority or control, or who supervises, manages, or directs the work of others, or who is delegated by the owner to so do, in the erection, construction, alteration or repair of any building, road, or sewer, or other structure, or construction project of any nature or character, or any part thereof, shall pay an initial base license of $100.00 and in addition thereto shall pay an amount based upon gross receipts at the rate of:
(i)
On each construction project or job performed in the corporate limits of the City of Northport .....11/40 of 1%
(.275%)and
(ii)
On each construction project or job performed within the police jurisdiction of the City of Northport .....11/80 of 1%
(.1375%)and
(iii)
For all businesses located within the corporate or police jurisdiction limits of the City of Northport, on each project or job located outside the corporate or police jurisdiction limits of the City, the rate of:
1/8 of 1% (.125%) on the first $500,000
1/40 of 1% (.025%) on the next $4.5 million
15/1000 of 1% (.015%) on all over $5 million
However, the general contractor, in computing the additional license based on the gross receipts of said construction project or job, shall be permitted to subtract from the gross receipts that part of the gross receipts or cost subcontracted by properly local licensed subcontractors and reported to the license inspector as herein provided, whether or not licensed by the City of Northport in the case of projects or jobs performed outside the police jurisdiction of the City of Northport.
In case no permit is required by ordinance, and except as otherwise provided hereinbelow, the contractor shall apply to the City Finance Department, submitting proper estimates upon which to compute the above-designated license based upon the gross receipts of the project or job. Both the base license of $100.00 and the additional license upon gross receipts, as estimated, shall be paid prior to the commencement of the work. After work is completed the contractor shall report the actual gross receipts of the completed project or job and shall pay the balance of the amount due, if any.
Each person engaged in the business of constructing houses or buildings on contract; or, who constructs two or more houses or buildings in any one calendar year on his own land or for his own use, whether under contract or otherwise; or, who maintains an office in Northport, used in connection with construction outside the police jurisdiction of Northport; shall pay a license fee as provided in this schedule.
No permit for, nor connection of temporary permanent electrical power or water service, nor any Certificate of Occupancy, for work of any kind, shall be issued to the contractor or subcontractor, owner, or any authorized agency by the City Building Inspector unless the City License Inspector shall have first certified that all estimated license taxes have been paid and the required reports noted hereinbelow have been provided to the Finance Department.
All contractors shall furnish the Building Inspector or the License Inspector with a full and complete list showing the names, addresses, and the amount of each subcontract and vendor contract and license number, with respect to any project or job for all:
(1)
Subcontractors to whom any work has been let or sublet to be done; and, for projects or jobs located within the corporate limits or police jurisdiction of the City of Northport, will not allow any work to be done by such subcontractor until the required Northport license due by said subcontractor has been paid; and,
(2)
Vendors and suppliers from whom any materials have been or shall be received for a project or job if located in the corporate limits or police jurisdiction of the City of Northport; and, shall include such additional information as to the manner and by whom materials were delivered to such project or job site located in the corporate limits or police jurisdiction of the city, along with the names and addresses of those individuals or entities making such deliveries.
The Building Inspector or the License Inspector will furnish to each contractor a true and complete list of all dealers who have taken out and paid a City of Northport license for dealing in materials and supplies for use on such construction projects and no contractor shall allow any lumber products, building materials, or supplies of any kind to be delivered to any project or job site located in the corporate limits or police jurisdiction of the City of Northport, by any building materials dealer or vendor whose name does not appear on such list unless said dealer or vendor is certified by the Finance Department or the Building Inspector has [as] having paid City License due of said business. Any failure of a contractor or a subcontractor to meet such requirements shall subject all said persons, jointly and severally, to liability for any and all amounts due the City of Northport, plus costs of collection. Any amounts subsequently recovered, less costs of collection, from such unlicensed contractors, subcontractors, dealers, vendors and the like, shall be credited against said liability of such contractors or subcontractors.
With regard to any project or job site located in the corporate limits or police jurisdiction of the City of Northport, if all subcontracts have not been closed or awarded at the time application is made for a permit by the general contractor, the general contractor shall not allow any work to proceed at such project or job site by any subcontractor until such subcontractor has exhibited his Northport license showing he is certified by the Finance Department or by the Building Inspector as having paid the Northport license due by him.
In the event that no general contract has been let by the owner, then the owner shall be subject to all of the provisions of this appendix which are required of, and shall be deemed for Northport license tax purposes to be, the general contractor.
All HVAC, electrical, plumbing, landscaping and other trade or craft licensees must present the appropriate State Certification Card, if any shall be required of said trade person or craftsman, prior to said licensee being issued a City of Northport Business License.
21.
CONTRACTORS AND SUBCONTRACTORS. Engineering, research and manufacturing period [products]. Each person, firm or corporation engaged in the business of accepting orders, contracts, or subcontracts for engineering, research or manufacturing of a product developed by the engineering or research services shall pay a license fee based on gross receipts from contracts performed within the City of Northport and its police jurisdiction as follows:
On gross receipts of $100,000.00 or less ..... 300.00
And, in addition, one-eighth of one percent on all gross receipts in excess of $100,000.00, and not over $1,000,000.00; 1/15 of one percent on all gross receipts in excess of $1,000,000.00 and not over $10,000,000.00; and 1/40 th of one percent on gross receipts exceeding $10,000,000.00. Each person engaged in the business above who maintains an agent or office only where no contracts are performed within the City of Northport shall pay an annual license fee of ..... 150.00
22.
DELIVERY. Each person delivering articles of merchandise or any other property, for other than their own business, shall pay a license fee for each vehicle delivering merchandise within the city for persons taking orders, soliciting or consummating sales of merchandise or taking orders, soliciting or consummating sales of services or performing such services within the City of Northport or its police jurisdiction shall obtain a license based on such business, profession, or vocation, which shall entitle such business to deliver within the city without obtaining an additional license.
This license decal shall be affixed to the vehicle at the time of receipt and shall not be transferable from one vehicle to another. This fee shall be $145.00 per vehicle.
23.
DANCING LICENSE OR CABARET LICENSE. Any holder of any beverage license, including but not limited to licenses for the retail on-premises sale of beer, wine or liquor, who desires to permit dancing in said licensed place, shall first take out and pay for a dancing license or cabaret license of $1,800.00 per year, which license shall be issued subject to the following conditions, and shall be in addition to any other license, and shall not be prorated.
Any license granted as provided herein shall be subject to the following conditions which licensee shall agree to in applying for such license:
(A)
That dancing pursuant to the license shall be so conducted, supervised and controlled to prevent rowdiness or breaches of the peace.
(B)
That the license to conduct dancing in any place may be temporarily suspended for periods not to exceed 12 hours by the director of public safety or the chief of police, if such action in his judgment is necessary to maintain order or prevent breaches of the peace.
(C)
That the city, at any time and for cause, may revoke or suspend for a period of time said license by resolution of the city council on a finding, after a hearing, that the premises or dancing thereon is not properly supervised and controlled, or that such dancing has been conducted in a manner to cause a breach of the peace, or for any other good cause so stated by such resolution.
(D)
After notice of such revocation or suspension it shall be unlawful to permit further dancing in such establishment pending the expiration of such suspension or the issuance of a new license under this section for the next license year.
24.
DEVELOPMENT OF PROPERTY. Each person engaged in the business of developing, subdividing, and selling lots to builders or others shall pay an annual license fee of ..... 150.00
Plus an amount equal to one-eighth of one percent of gross receipts for the preceding year in excess of $50,000.00 where a regular license is not paid.
25.
DIRECTORY. Each person making, compiling, selling, or offering for sale any directory shall pay a license fee of ..... 75.00
Plus an additional amount equal to one-sixth of one percent on total gross receipts.
Said license shall also entitle such person to sell advertising in said directory without procuring additional license therefor.
26.
ENTERTAINMENT. Each person, other than religious, charitable, or educational organizations, engaged in any type of entertainment, not otherwise provided for, including but not limited to boxing, wrestling, rodeos, sport events, races, museums, lectures, concerts, or other shows or performances where charges are made for admission shall pay a license fee as follows:
All events, per week ..... 75.00
All events, per year ..... 300.00
27.
EXPRESS COMPANIES. Each express company having an office in the city for the purpose of forwarding merchandise from this city to other points in the state and from points in the state to this city, or from one point to another point between them shall pay a license fee of ..... 600.00
28.
EXTERMINATORS. Retail merchant schedule applies.
29.
FINANCE AND LOAN COMPANIES. Each person engaged in the business of lending money or discounting or buying conditional sales contracts, drafts, acceptances, notes, or mortgages shall pay an annual license fee ..... 440.00
30.
FUNERAL HOMES. Each person engaged in business as a funeral director, undertaker, or mortician shall pay an annual license fee based on gross receipts as follows:
Less than $15,000.00 ..... 75.00
$ 15,000.00 and less than $ 20,000.00 ..... 110.00
$ 20,000.00 and less than $ 30,000.00 ..... 140.00
$ 30,000.00 and less than $ 40,000.00 ..... 160.00
$ 40,000.00 and less than $ 50,000.00 ..... 180.00
$ 50,000.00 and less than $ 60,000.00 ..... 200.00
$ 60,000.00 and less than $ 70,000.00 ..... 220.00
$ 70,000.00 and less than $ 80,000.00 ..... 240.00
$ 80,000.00 and less than $ 90,000.00 ..... 260.00
$ 90,000.00 and less than $110,000.00 ..... 300.00
$110,000.00 and less than $140,000.00 ..... 360.00
$140,000.00 and less than $180,000.00 ..... 400.00
$180,000.00 and less than $220,000.00 ..... 440.00
$220,000.00 and less than $260,000.00 ..... 480.00
$260,000.00 and less than $300,000.00 ..... 550.00
All over $300,000.00 is $550.00 plus an additional amount of one-fifth of one percent on all in excess of $300,000.00.
31.
FLEA MARKET OR GARAGE SALES.
(a)
Any person engaging in the business of providing stalls or spaces for hire to sellers, or persons who sell, trade, exchange or swap goods, wares or merchandise, in or from such space or stalls, shall take out and pay for a license equal to $7.50 per week on five spaces or less, plus $1.00 per week on each space available for rent in excess of five. Said license shall be paid monthly in advance.
The maximum license fixed herein shall not exceed the total available space (as herein defined) divided by 200 square feet (the maximum stall size) times $1.00, and the minimum license shall not be less than the total available space divided by 300 square feet (the maximum stall size) times $1.00. "Available space," as used herein, shall mean the space or square feet in the building, or part thereof, being used for providing stalls for hire.
(b)
Each person engaged in the business of selling from space at a flea market, trades day or garden sale will take out and pay for a license on the same basis as the retail merchant; provided, however, if the annual gross receipts are less than $6,000.00, then such person may elect to take out an annual license of $35.00 per year, provided, further that if the annual gross receipts from such sales are less than $1,000.00, then such person may elect to take out and pay a minimum license of $2.50 per day. Any payments on a license on a lower classification may be credited against the issuance of a license on a higher classification in the event the annual gross sales indicate that such license is required. All churches shall be exempt from the license herein required in subparagraph (b) and all nonprofit organizations are similarly exempt. Sales by any person of unneeded surplus or discarded clothing, furniture or household items collected from a single home or family (and which were not purchased or collected for resale) shall be exempt from the license herein. Any person, to be exempt hereunder, shall make affidavit that such articles offered for sale are within the exemption set out in this paragraph.
32.
OILS, WHOLESALE COMPANIES OR AGENT. Each wholesale dealer in lubricating oils, illuminating or fuel oils, or gasoline or substitute therefor (whether storage tanks are located within or without the City of Northport), tires and accessories where gross annual sales at wholesale from said storage tanks are less than:
$ 20,000.00 ..... 180.00
$ 20,000.00 and less than $ 50,000.00 ..... 300.00
$ 50,000.00 and less than $100,000.00 ..... 400.00
$100,000.00 and less than $150,000.00 ..... 500.00
$150,000.00 and less than $200,000.00 ..... 600.00
$200,000.00 and over ..... 750.00
These gross sales apply to all business handled by the oil company whether in the City of Northport or in the Northport police jurisdiction. Statement of gross sales shall be furnished to the clerk with application for license.
33.
GOLF AND OTHER RANGES. Each person engaged in the operation of a golf course, driving range, miniature golf, batting range, or similar activity shall pay an annual license fee of ..... 75.00
And in addition to the above license fee, each person engaged shall pay an amount equal to one-eighth of one percent of the gross receipts derived from such business in excess of $10,000.00.
34.
GRAIN ELEVATOR. Manufactures [Manufacturers] schedule applies.
35.
RETIREMENT CENTER. Each person, firm, corporation or ither legal entity engaged in providing housing and care for the elderly and having a minimum of ninety (90) percent of its total occupancy aged sixty-five (65) or older. Also, providing a continuum of care for its residents to age in place, and pursuant thereto shall provide a supervised environment consisting of a minimum of room and board, cafeteria meals, laundry service, 24-hour on-site nursing services, and emergency features such as a pull-cord, intercom, or similar system designed to allow residents to easily summon emergency assistance. A minimum of ten (10) percent of the toal on-site dwelling units of such facilities shall be licensed by the State of Alabama as a "nursing home" or "assisted living facility."
35A.
ASSISTED LIVING FACILITY. Duly licensed by the State of Alabama as such.
35B.
NURSING HOME LICENSE. Duly licensed by the State of Alabama as such.
Each person, firm, corporation, or other legal entity engaged in the business of (A) and/or (B) shall pay a license fee based on the gross reciepts as follows:
Less than $ 5,000.00 ..... 75.00
$ 5,000.00 and less than $ 10,000.00 ..... 140.00
$ 10,000.00 and less than $ 25,000.00 ..... 200.00
$ 25,000.00 and less than $ 40,000.00 ..... 320.00
$ 40,000.00 and less than $ 80,000.00 ..... 480.00
$ 80,000.00 and less than $ 150,000.00 ..... 530.00
$150,000.00 and less than $ 220,000.00 ..... 580.00
$220,000.00 and less than $ 300,000.00 ..... 630.00
All over $ 300,000.00 is $ 630.00 plus an additional amount of .2% (.002) of gross receipts in excess of $ 300,00.00.
36.
HOTELS, MOTELS, TOURIST COURTS, TRAILER COURTS, ETC., or other places for accommodation of transients. Each person engaged in the business of operating a hotel, motel or similar place for the accommodation of transients shall pay an annual license fee of an amount equal to one-eighth of one percent of the gross receipts derived from such business in excess of $10,000.00, but in no event shall such license fee be less than $75.00 annually.
Trailer courts and other like places. Each person engaged in the business of operating a trailer court, or similar place, shall pay an annual license fee of $3.50 per trailer space. In addition, each person so engaged shall pay an amount equal to one-eighth of one percent of the gross receipts derived from such business in excess of $10,000.00, but in no event shall such license fee be less than $75.00 annually.
37.
FIRE AND MARINE INSURANCE COMPANIES. Four dollars on each $100.00 or major fraction thereof of gross premiums received during the preceding year, less premiums returned by cancellation; provided that new companies shall pay a flat minimum license of $50.00, on which there shall be an adjustment on above basis at the expiration of the year. All licenses of insurance companies under the ordinance [this schedule] shall be due and payable on March 2 in the year in which the license is due, and the failure to pay the same when due or failure to furnish the statement required by section 4 of Act of Legislature of Alabama approved September 14, 1919, entitled "An Act to Provide for the General Revenue of the State of Alabama," shall subject any company and its agents doing such business without a license as herein provided to punishment as hereinafter provided by the ordinance [this schedule].
38.
INSURANCE. All insurance companies, including bonding and guaranty companies, except fire and marine, $20.00 plus $1.00 on each $100.00 and major fraction thereof of gross premiums, less the premiums returned during the preceding year on policies issued during the said year to citizens or residents of the City of Northport.
39.
KENNELS AND/OR VETERINARY HOSPITALS. See retail merchant schedule.
40.
LAUNDRY AND/OR DRY CLEANERS. See retail merchant schedule.
41.
LAUNDRIES, SELF-SERVICE. See retail merchant schedule.
42.
MANUFACTURERS. Each person engaged in the business of manufacturing, producing, fabricating, or processing, not otherwise specifically licensed, shall pay a license fee based on his gross annual receipts as follows:
On gross receipts of $50,000.00 or less ..... 140.00
$50,000.00 and less than $100,000.00 ..... 300.00
And in addition, one-eighth of one percent of all gross receipts in excess of $100,000.00 and not over $1,000,000.00; and 1/15 th of one percent on all gross receipts exceeding $1,000,000.00 and not over $10,000,000.00; and 1/30 th of one percent of all gross receipts exceeding $10,000,000.00.
For the purpose of this schedule gross receipts shall mean the entire receipts from government sales, sales outside the City of Northport and intercompany book transfers (this meaning the volume or value of the plant's transferred products regardless of whether transferred to another plant or affiliated company, or sold or manufactured under contract).
43.
MANUFACTURED HOME DEALERS. Each person engaged in the business, whether, retail or a combination of both, of buying, selling or trading new or used manufactured homes, prefabricated homes, trailers, house trailers, mobile homes, movable storage shelters and similar buildings, whether ultimately intended for residential, commercial or other purposes, shall pay a base license fee of ..... 500.00
Plus an additional amount based on gross annual receipts of .2% (.002) of total gross receipts. Gross receipts shall not include any applicable'federal or state consumer excise tax, the incidence of such tax legislatively designated to be passed on and collected from the ultimate consumer of such property, if properly collected and timely remitted by the business to the appropriate governmental authority. A deduction from gross receipts shall also be allowed for any repossession of such property, the amount of such repossession being based upon the unpaid taxable purchase price still outstanding and owed by the consumer at the time of such repossession. No deduction shall be allowed for any manufacturer rebates, incentive promotions, and similar "cash back" arrangements, regardless of whether such arrangements are made directly with the consumer or are otherwise coordinated indirectly through the dealership; nor shall there be any deduction permitted for commissions, salaries, or other expenses paid by the business and attributable directly or indirectly to the sales of such property.
The manufactured home dealership license shall be issued in the name of the dealership and shall provide for the licensing and registration covering each such person, firm, corporation or other legal entity, and its principal owners and employees, engaging in such business. However, any separate salesperson or other agent of a manufactured home dealership, who shall be conducting such sales in his or her own capacity as an independent contractor, shall be required to pay a base annual license fee of ..... 75.00
Any manufactured home dealership that has permitted any sales agent, contractor, or other independent contractor to conduct business on its premises or otherwise in connection with said business, without having first met the requirements of said independent contractor hereinabove, shall subject all said persons, jointly and severally, to liability for any and all amounts due the City of Northport, plus costs of collection. Any amount subsequently recovered, less costs of collection, from such unlicensed salesperson, agent, contractor or other independent contractor, shall be credited against said liability of the manufactured home dealership.
44.
MERCHANTS—RETAIL. Each person engaged in selling goods, wares, products, or services (not specifically provided for in this license schedule) to others for consumption or use shall pay a license fee based on his gross annual receipts as follows:
Base license ..... 60.00
Plus an additional amount equal to one-sixth of one percent of all gross receipts less than $8,000,000.00; on all receipts over $8,000,000.00, one-fifth of one percent.
45.
MERCHANTS—WHOLESALE. Each person engaged in selling goods, wares, products, or services (not specifically provided for in this license schedule) to others for resale and who is entitled to merchants—wholesale rates as defined in section [sic] of this Code shall pay a license fee based on his gross receipts as follows:
Base license ..... 100.00
Plus an addition of one-sixth of one percent on all gross receipts.
46.
MISCELLANEOUS. Each person, dealer, association, or other business who shall in any capacity engage in or transact any trade, business, commerce, occupation, vocation or profession for which no other license is specifically required to this Code [in this schedule] shall pay an annual license fee of ..... 60.00
Plus an additional amount equal to one-sixth of one percent of all annual gross receipts.
47.
MOTOR CARRIERS. Each person engaged in the business of maintaining or operating any terminal or station facilities for transportation of passengers, property, or express transported by motor carrier or airplane, and each person operating any motor carrier which does business in the city by receiving passengers or freight for transportation for hire, between the City of Northport and other points in Alabama, shall pay a license fee of ..... 100.00
48.
NEWSPAPERS, DAILY.
(A)
Daily ..... 300.00
(B)
Less than daily ..... 75.00
And in addition to the above license fee, each business so engaged shall pay an amount equal to one-sixth of one percent of the gross receipts derived from such business.
49.
PARKING LOTS. Each person engaged in the business of storing or parking automobiles or other vehicles shall pay a license fee as follows:
Where space for not more than 25 automobiles or vehicles is provided ..... 75.00
Where space for more than 25 automobiles or vehicles is provided, $75.00 plus $2.00 for each additional space provided over 25.
50.
PAWNBROKER. Each person engaged in business as a pawnbroker shall pay an annual license fee of ..... 220.00
Plus an amount equal to one-sixth of one percent of all gross receipts. (See Code of Ordinances for complete requirements.)
51.
PISTOLS AND/OR OTHER WEAPONS. See retail merchant schedule.
52.
PREMIUM STORE. See retail merchant schedule.
53A.
PROFESSIONS AND VOCATIONS. Each person and each member of a firm or partnership engaged in any practice, vocation or profession shall pay a license fee based on his gross annual receipts as follows:
Less than $5,000.00 ..... 75.00
$ 5,000.00 and less than $ 10,000.00 ..... 140.00
$ 10,000.00 and less than $ 25,000.00 ..... 200.00
$ 25,000.00 and less than $ 40,000.00 ..... 320.00
$ 40,000.00 and less than $ 80,000.00 ..... 480.00
$ 80,000.00 and less than $150,000.00 ..... 530.00
$150,000.00 and less than $220,000.00 ..... 580.00
$220,000.00 and less than $300,000.00 ..... 630.00
All over $300,000.00 is $630.00 plus an additional amount of one-fifth of one percent on all in excess of $300,000.00.
53B.
PHYSICIANS (OUT OF TOWN). Each person, firm, corporation or entity engaged in the practice of medicine and whose place of business is located outside the city limits of the City of Northport and are granted privileges to admit patients or practice medicine on any patients to any hospital, nursing home or any other medical facility located within the City of Northport shall pay the sum of one hundred ten dollars and no/100 ($110.00) per year.
53C.
ADMINISTRATION OFFICE. Companies, firms or corporations who are only performing administrative services shall pay a license as follows:
First four (4) employees ..... 75.00
Each employee over four (4) ..... 15.00
54.
PUBLIC UTILITIES.
(A)
Each person, firm or corporation engaged in the business of selling electric current shall pay an amount equal to three percent of the gross receipts derived during the preceding calendar year from the sale of electric current to consumers, users and distributors thereof residing or having a place of business in the City of Northport, when such current, after sale at any place, is consumed or used in the City of Northport by such consumers or users, or is distributed from any points in the City of Northport by such distributors.
(B)
Where such current after sale shall take place is consumed or used without the City of Northport but within the police jurisdiction thereof by such consumer or user or distributor from any point of the City of Northport, an amount equal to 1½ percent of the gross receipts received for current sold without the City of Northport, but within the police jurisdiction thereof.
55.
RADIO AND TELEVISION BROADCASTING STATIONS. Each person who solicits advertising for radio or television broadcasting stations or companies shall pay an annual license fee based on his gross annual receipts as follows: On less than $50,000.00 ..... 150.00
Plus an additional amount equal to one-sixth of one percent of gross annual receipts in excess of $50,000.00.
Provided that this license shall not apply to that portion of the business that may be in interstate or foreign commerce or to business with the government of the United States.
56.
RAILROADS. Each person engaged in the City of Northport in the business of operating a railroad or railway trains for transportation of freight and/or passengers to and from other points in the State of Alabama and having an office or place of business in the City of Northport shall pay an annual license fee of $655.00
57.
REAL ESTATE. Each person, firm or corporation, whether as principal or agent, engaged in the business of buying, renting, selling, exchanging or listing or advertising the sale of real estate shall pay a license fee based on the gross receipts as follows:
Less than $15,000.00 gross receipts ..... 75.00
$ 15,000.00 and less than $ 20,000.00 ..... 110.00
$ 20,000.00 and less than $ 30,000.00 ..... 140.00
$ 30,000.00 and less than $ 40,000.00 ..... 160.00
$ 40,000.00 and less than $ 50,000.00 ..... 180.00
$ 50,000.00 and less than $ 60,000.00 ..... 200.00
$ 60,000.00 and less than $ 70,000.00 ..... 220.00
$ 70,000.00 and less than $ 80,000.00 ..... 240.00
$ 80,000.00 and less than $ 90,000.00 ..... 260.00
$ 90,000.00 and less than $110,000.00 ..... 300.00
$110,000.00 and less than $140,000.00 ..... 360.00
$140,000.00 and less than $180,000.00 ..... 400.00
$180,000.00 and less than $220,000.00 ..... 440.00
$220,000.00 and less than $260,000.00 ..... 480.00
$260,000.00 and less than $300,000.00 ..... 550.00
All over $300,000.00 is $550.00 plus an additional amount of one-fifth of one percent on all in excess of $300,000.00.
In addition to the above, each real estate salesperson shall be required to pay a license fee of $75.00 per year.
58A.
RENTING AND/OR LEASING REAL PROPERTY. Each person engaged in the business of renting or leasing real property to others, including but not limited to apartments, office spaces, buildings, and houses shall pay a license fee based on gross receipts as follows:
On $3,000.00 ..... 60.00
Plus an additional amount equal to one percent of all gross receipts in excess of $3,000.00.
Any person receiving less than $3,000.00 annually from the rental of real estate shall not be considered engaged in the business of renting or leasing and shall be exempt from this license fee.
58B.
RENTING AND/OR LEASING PERSONAL PROPERTY. Each person engaged in the business of renting or leasing personal property, including but not limited to furniture, appliances, machinery, equipment, videotapes and other personal property, shall pay a license fee based on gross receipts as follows:
On less than $3,000.00 ..... 60.00
Plus an additional amount equal to one-sixth of one percent.
59.
REPAIRS AND/OR SERVICES. See contractor's schedule.
60.
RESTAURANTS, CAFES, CAFETERIAS, AND LUNCH COUNTERS. See merchant's schedule.
[61.
RESERVED.]
62.
SCHOOLS. Each person, firm or corporation conducting a school as a business shall pay license for the privilege of engaging in such business as follows: A license fee in the amount of ..... 75.00
Plus an amount equal to one-eighth of one percent of gross receipts.
This license fee shall not apply to schools operated by the state, county, city or church or other nonprofit organization which holds a certificate issued by the Internal Revenue Service under Internal Revenue Code section 501(A), as an organization described in section 501(C)(3).
63.
SKATING RINK. Each person operating a skating rink shall pay an annual license fee based on his gross annual receipts as follows:
Base license ..... 150.00
Plus an additional amount equal to one-sixth of one percent of gross receipts.
64.
SWIMMING POOLS. Each person operating for profit a swimming pool not in connection with a business otherwise licensed shall pay an annual license fee of ..... 150.00
65.
TAXICABS AND OTHER VEHICLES THAT PICK UP PASSENGERS FOR HIRE. Each person, firm or corporation engaged in the business which has vehicles that pick up passengers for hire in Northport shall pay a license for each vehicle in the fleet as operated.
Each vehicle ..... 50.00
In making application under the schedule, the applicant shall be required to give the motor number, make, body type, color and the state license tax number for such vehicle for the current state tax year, which information the city administrator-clerk shall enter on the license when issuing it. Such license shall apply only to the taxicab for which issued. See complete requirements in Code of Ordinances.
66.
TELEGRAPH COMPANIES. Each person engaged in the business of sending or receiving telegraphic messages to and from points within the State of Alabama shall pay an annual license fee of ..... 150.00
67.
TELEPHONE COMPANIES. Each telephone company operating in this City shall pay an annual license fee of $1,110.00
68.
TELEPHONE LONG DISTANCE COMPANY. Each telephone long distance Company operating in this City shall pay an annual license fee of $278.00
69.
TELEVISION DISTRIBUTION. Each person conducting or engaging in the business of television distribution shall pay a license fee of five percent of the total gross receipts from said business during the next preceding year.
Provided, however, that no person shall engage in or be licensed to operate a television distribution system without first having secured a franchise for same from the City of Northport.
70.
THEATERS OR MOTION PICTURE SHOWS. Each person operating a theater, motion or moving picture show, or theatrical theater where general admission is charged shall pay an annual license fee of ..... 75.00
Plus one-sixth of one percent of the total gross receipts.
A separate license must be purchased for sales of merchandise, advertising or other operations.
71.
TRADING STAMPS. Each person engaged in the business of issuing, selling, or leasing to merchants or others trading stamps, registration cards, coupons, certificates or anything of like character, which are redeemable or which will be accepted in full or partial payment or in exchange for anything of value shall pay an annual license fee of ..... 720.00
Plus an amount equal to one-eighth of one percent on gross annual receipts over $100,000.00 for the next preceding year. Gross annual receipts shall mean and include the full amount received from merchants and all others giving, using, or issuing trading stamps.
72.
TRANSFER AND/OR MOVING COMPANIES. Each person engaged in the business of transporting freight or other property within the City of Northport shall pay an annual license fee for each vehicle so employed of ..... 75.00
73.
VENDING MACHINES. Each person owning, possessing, or giving space in his place of business for the operation of a lawful, automatic merchandise, drink, food, music, amusement, picture, or information vending, dispensing, producing, or displaying machine, or on which a person is weighed, shall pay a privilege or license fee as follows:
(A)
Each soft drink machine ..... 22.00
(B)
Each cigarette machine ..... 22.00
(C)
Each game machine solely for amusement where not prohibited by law, including, but not limited to, video games, electronic games and other game machines not otherwise provided for ..... 50.00
(D)
Each Rocola or music machine ..... 36.00
(E)
Each machine located at a self-service car wash or a self-service laundry vending car cleaning products or laundry products ..... 5.00
(F)
Each coin-operated machine vending postage stamps to the general public ..... 5.00
(G)
Each machine or box not defined in (A)—(E) operated by a nickel or dime ..... 7.50
(H)
Each machine or box not defined in (A)—(F) operated by coin greater in value than a dime ..... 15.00
(I)
Where more than one but not more than six manually operated vending machines are located and bolted on a single stand, a privilege or license fee shall be paid on only one of the machines, the fee being in the largest amount hereinabove shown. If more than six manually operated machines are located and bolted on a stand, then an additional privilege or license fee of $2.00 for each machine in excess of six machines shall be paid. In no event shall there be more than ten manually operated machines located and bolted on a single stand ..... 15.00
This license shall be due and payable by the person, owner or proprietor of the place of business where such vending machine is located.
74.
WAREHOUSE. Each person engaged in warehousing or storage of merchandise, including household goods and other freight or commodities shall pay an annual license fee of ..... 75.00
75.
WHOLESALE GROCERY AND DRUG SALES. See wholesale merchant schedule.
76.
COAL YARD AND/OR FEED, GRAIN, OR SEED DEALER. See retail merchant schedule.
77.
FIREWORKS STANDS. Each person engaged in the business of selling fireworks at retail pursuant to ch. 38, art. II of the Code of Ordinances of Northport, Alabama, shall pay a license fee for each stand, trailer, or other facility from which sales are conducted ..... 1,000.00
Any license purchased under this section after July 1 shall pay one-half of the above rate and shall be exempt from any penalty. Refer to Code of Ordinances pertaining to regulations.
78.
TRANSIENT RENTALS; HOTELS, MOTELS, ETC. See hotels, motels or similar places for the accommodation of transients (schedule 36).
79.
PRIVATE DETECTIVES AND SECURITY GUARDS. Each person engaged in the business of a private detective or security guard, detective or security guard agency, or investigation bureau, shall pay a license fee based on his gross annual receipts as follows:
Base license ..... 60.00
Plus an additional amount equal to one-sixth of one percent of all gross receipts.
See ordinance regarding restrictions, application fees, application, hearing and bond as required.
80.
COLLECTION OF WASTE GREASE AND ANIMAL BYPRODUCTS. Each person engaged in the business of purchasing, receiving or collecting waste grease and animal byproducts for rendering or recycling from businesses, schools and institutions located in the City of Northport shall pay an annual license fee of $20.00.
81.
CIVIC CENTER TRANSIENT DEALER. Except as provided under Classification No. 26 (Entertainment) each person that rents the Northport Civic Center for the purpose of buying, selling or trading any new or used merchandise and/or offering any services to the public and does not have a Northport location shall pay a base license fee of ..... $100.00
(Ord. No. 1039, 4-19-93; Ord. No. 1061, 10-4-93; Ord. No. 1217, § 13-1, 2-24-97; Ord. No. 1302, § 1, 9-28-98; Ord. No. 1313, 2-1-99; Ord. No. 1314, 2-1-99; Ord. No. 1326, 4-19-99; Ord. No. 1371, 9-18-00; Ord. No. 1402, § 1(Exh. A), 7-23-01; Ord. No. 1405, 9-17-01)