ORDINANCE # 813

BUSINESS LICENSE CODE

OF THE CITY OF ROANOKE, ALABAMA

FOR THE YEAR 2008 AND EACH SUBSEQUENT YEAR

An Ordinance superseding and replacing Ordinance803 providing schedule oflicenses for the City of Roanoke, Alabama, for the yearbeginning January 1,2008,andending December 31,2008, for each succeeding yearthereafter, for the privilegeof engaging in the diverse designated businesses, prescribing the amounts,manner,andtime for the payments of such licenses, providing penalties for the violation ofthis Ordinance, and other matters relating thereto.

Be It OrdainedBy The City Council OfThe City Of Roanoke, AlabamaasFollows:

TABLE OF CONTENTS

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.

SECTION 23.

SECTION 24.

Levy ofTax Page 2Definition ofTerms Page 2License Term; Minimum License Page4License shallbe locatedspecific Page 5License transfer restrictions Page 6Unlawful to do business without a license Page 6License must beposted Page 7Duty to file report Page 7Duty topermit records inspection Page 8Unlawful to obstruct municipal designee Page9Privacy of information Page 9Failure to File Assessment Page 9Lien fornon-payment of license tax Page 10Criminal Penalties Page 10Civil Penalties Page 10Penalties and Interest Page 10Prosecution Unaffected Page 11Procedure for denialofnew applications Page 11Procedure for revocations/suspension of license Page 12Refunds on overpayments Page 12Delivery License Page 13License classification codes Page 15License Fee schedules Page 24Exchange of information Page 41

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SECTION 25. Effective date Page 41SECTION 26. Severability Page 41SECTION 27. Repealer Page41

SECTION 1. Lew of Tax.

Pursuantto the Code ofAlabama, the following is hereby declaredto be an is adoptedas the business license code and schedule of licenses for the municipality for the yearbeginning January 1,2008,and for each subsequent year thereafter. There is herebyleviedand assesseda businesslicensefee for the privilege ofdoing any kind ofbusiness,trade, profession or other activity in themunicipality, or thepolice jurisdiction, bywhatever name called.

SECTION 2. Definitions.

Unlessthe contextclearly requires otherwise, the following terms shall have thefollowing meaning set forth below:

(1) Business. Anycommercial or industrial activity or anyenterprise, trade,profession, occupation, or livelihood, including the lease or rental of residential ornonresidential real estate, whether or not carried on for gain or profit, and whetheror not engaged in as a principal or as an independent contractor, whichis engagedin, or caused to be engaged in, within a municipality.

(2) Business License. Anannual license issued bythemunicipality fortheprivilegeof doing anykindof business, trade, profession, or anyotheractivity in themunicipality, by whatever name called, which document is required to beconspicuously posted or displayed except to theextent the taxpayer's businesslicense tax or other financial information is listed thereon.

(3) Business License Remittance Form. Any business license return, renewalremindernotice, or other writingon which the taxpayercalculates the businesslicensetax liabilityfor all or part ofthe licenseyear and remits the amount socalculated with the form.

(4) Department or Department Of Revenue. TheAlabama Department of Revenue,as created under Section 40-2-1 et seq.

(5) Designee. An agent or employee of themunicipality authorized to administer orcollect, or both the municipality's business license taxes, whichmay includeanothertaxingjurisdiction,the Department ofRevenue, or a 4tprivate auditingorcollecting firm" as definedin Section 40-2A-3 ofthe Code ofAlabama.

(6) GrossReceipts. The measure of any and all receipts of a business from whateversource derived, to the maximum extent permitted by applicable laws and

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constitutional provisions to be used in calculating the amount due for a businesslicense provided, however, that:

(a) Gross receipts shall not include any ofthe following taxes collected by thebusinesson behalfofany taxingjurisdiction or the federal government: Alltaxes which are imposed on the ultimate consumer, collected by thetaxpayer andremitted by oron behalfofthe taxpayer to the taxingauthority, whetherstate, local or federal, including utility gross receiptslevied pursuant to Article3, Chapter 21, Title 40; license taxes leviedpursuant to Article2, Chapter 21, Title 40; or reimbursements toprofessional employer organizations of federal, state orlocal payroll taxesorunemployment insurance contributions; butno other deductions orexclusions from gross receipts shall be allowed exceptas provided in thisarticle.

(b) A different basis for calculating thebusiness license maybeused by themunicipality withrespect to certain categories oftaxpayers as prescribed inSection 11-51-90B.

(c) For autility orother entity described in Section 11-51-129, gross receiptsshall be limited to the gross receipts derived from the retail rurnishing ofutility services within the municipality during the preceding year that aretaxedunder Article 3 ofChapter 21 ofTitle40, exceptthatnothing hereinshall affect any existing contract oragreement between amunicipality andautility orother entity. The gross receipts derived from the furnishing ofutility services shall not besubject to further business license taxation bythe municipality.

(d) Gross receipts shall not include dividends or other distributions received byacorporation, orproceeds from borrowing, the sale of acapital asset, therepayment ofthe principal portion ofaloan, the issuance of stock or otherequity investments, or capital contributions, or the undistributed earningsof subsidiary entities.

(7) License Form. Any business license application form, renewal reminder notice,business license remittance form, or business license returnby whatever namecalled.

(8) License Officer or Municipal License Officer. The municipal employee chargedbythe municipality with the primary responsibility of administering themunicipality's business license ordinance and related matters thereto.

(9) License Year. The calendar year.

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(10) Municipality. Any town or city in this state that levies a business license tax fromtime to time. The term shall also include the town's or city's police jurisdiction,

f where the business license tax is levied in the police jurisdiction.

(1DPerson. Any individual, association, estate, trust, partnership, limited liabilitycompany, corporation,or other entity ofany kind, except for any nonprofitcorporation formed under the laws ofAlabamawhich is operated to enablemunicipalities that become members ofsuch nonprofit corporationto finance orrefinance capital projects and relatedundertakings, on a cooperative basis, andwhose board or directors or other governing body consists primarily ofelectedofficials ofthe municipality.

(12)Taxing Jurisdiction. Any municipality that levies a businesslicensetax, whetheror not a business license tax is levied within its police jurisdiction, or theDepartment ofRevenueacting asagent on behalfofamunicipality pursuant toSection 11-51-180 et seq., as the context requires.

(13) Taxpayer. Any person subject to or liable under this chapter for anybusinesslicense tax; anyperson required to file areturn with respect to, or payorremitthebusinesslicense tax levied under this chapter or to report any information or valueto the taxing jurisdiction; orany person required to obtain, or who holds anyinterest in, any business license issued by the taxingjurisdiction; or any personthat may be affected by any act orrefusal to act by thetaxing jurisdiction underthis chapter, or to keep any required by this chapter.

(14)U.S.C. The applicable title and section of the United States Code, as amendedfrom time to time.

(15)Other Terms. Other capitalized orspecialized terms used inthis ordinance, andnotdefined above, shall have the same meanings ascribed to themin Section 40-2A-3, oftheAlabama Code, unless the context therein otherwise specifies.

SECTION 3. License term: minimums.

The license termand the minimumamount for a business license are as follows:

(a) Full Year. Every person who commences business before the first day ofJuly shallbe subject to and pay the annual license for such business in full. Unless otherwisespecified in the enclosed schedules, the rninimum annual license shall be $100.00.

(b) Half Year. Every person who commences business on or after July 1st, shall besubject toand shall pay one-half (1/2) the annual license for such business for thatcalendar year.

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(c) Issue Fee. Foreach license issued there shall be an issue fee collected oftendollars ($10.00) and said issue fee shall be collected in the same manner as thelicense tax.

(d) Annual Renewal. Except as provided in subsections(i) or (ii), the business licenseshall be renewed annually onorbefore the 31st day ofJanuary each year.

(i) If the due date for paymentofany business license falls on a weekendor holidayrecognized by the municipality from time to time, the duedate shallautomatically be extended until the next business day.

(ii) Insurance Company annual license renewals shall be renewed inaccordance with Section 11-51-122 ofthe Code ofAlabama whichstatesthat each year, each insurance company shall furnish themunicipality a statement in writing duly certified showing the full andtrueamount of gross premiums received during the preceding year andshall accompany such statement withthe amount of license tax dueaccording to the licensing schedule. Failure to furnish suchstatement orto pay such sumshall subject the company and its agents to thosepenalties as prescribed for doing business without alicense as providedfor in the municipal code.

(iii) On or before December 31st of each year, arenewal reminder shall bemailed to each licensee thatpurchased abusiness license during thecurrent year. Said renewal notice shall bemailed viaregular U.S. mailto the licensee's last known addressofrecord with the municipality.Licensees are required to furnish themunicipality any address changesfor their business prior toDecember 1st inorder for them toreceivetheir notice.

(iv) Business license renewal payments received bythe municipality shallbeapplied tothe current renewal only when any and other debts thelicensee owes to themunicipality are first paid in full. No businesslicense shall be issued if the currentrenewal payment does not meetsaid prior obligations and the current renewal. Failure to pay such sumsshall subject the licensee and its agents to those penalties as prescribedfor doing business without alicense provided for inthe municipal code.

SECTION 4. License shall be location specific.

(a) For each place at which any business is carried on, aseparate license shall be paid,and any person desiring to engage in any business for which alicense is requiredshall designate the place at which business iscarried on, and the license to beissued shall designate such place, and such license shall authorize the carrying onof such business only at the placedesignated.

(b) Every person dealing in two or more ofthe articles, or engaging in two or more ofthe businesses, vocations, occupations orprofessions scheduled herein, shall takeoutand pay for a license for each line ofbusiness.

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(c) A taxpayer subject to the license authorized by this ordinance that is engaged inbusiness in other municipalities, may account for its gross receipts so that the partof its gross receipts attributable to its branch offices will not be subject to thebusiness license imposed by this ordinance. To establish a bona fide branch office,the taxpayer must demonstrate proofofall following criteria:

(i) The taxpayer must demonstrate the continuing existence of an actualfacility located outside the policejurisdiction in which its principalbusiness office is located, such as a retail store, outlet, business office,showroom, or warehouse, to which employees and or independentcontractors are assignedor locatedduring regular normal workinghours.

(ii) Thetaxpayer mustmaintain books andrecords, which are reasonablyindicatea segregation or allocation of the taxpayer's gross receipts tothe particular facilityor facilities.

(iii) The taxpayer must provide proofthat separate telephone listings, signs,and other indicationsof its separateactivity are in existence.

(iv) Billing and/or collection activities relating to the business conducted atthe branchofficeor officesare performed by an employee or otherrepresentative, of the taxpayer who has such responsibility for thebranch office.

(v) All business claimed by a branch office oroffices must beconductedbyandthrough saidoffice or offices.

(vi) The taxpayer must supply proofthat all applicable business licenseswith respect to the branch office have been issued.

SECTION 5. Restriction on transfer of license.

Nolicense shall betransferred except with theconsent of thecouncil or othergoverning body ofthe municipality or ofthe director offinance or other chiefrevenueofficer orhis or her designee, and no license shall be transferred to reflect a physicalchange ofaddress ofthe taxpayer within the municipality more than once during alicenseyear and never from one taxpayer to another. Provided that amere change in the name orownership ofataxpayer that is acorporation, partnership. Limited liability company orother form oflegal entity now or hereafter recognized by the laws ofAlabama shall notconstitute a transfer for purposes ofthis chapter, unless (1) the change requires thetaxpayer to obtain anew federal employer identification number or Department ofRevenue taxpayer identification number or (2) in the discretion ofthe municipality, thesubject license is one for the sale ofalcoholic beverages. Nothing in this section shallprohibit amunicipality from requiring anew business license application and approvalfor an alcoholic beverage license.

SECTION 6. Unlawful to do business without a license.

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#*v It shall be unlawful for any person, taxpayer, or agent ofa person or taxpayer toengagein businesses or vocations in die municipality for which a license is requiredwithout first having procureda license. A violation ofthis division ofthe ordinancepassed hereunder fixing a licenseshall be punishable by a fine not to exceed the sum offive hundred ($500) for each offense, and ifa willful violation, by imprisonment, not toexceed six months, or both, at the discretionofthe court trying the same. Each day shallconstitute a separate offense.

SECTION 7. License must be posted.

Every licenseshall be postedin a conspicuous place, where saidbusiness, trade, oroccupation is carried on, andthe holder ofthe license shall immediately show same to thedesignee ofthe municipality uponbeingrequested so to do.

SECTION 8. Duty to file report.

(a) It shall be the duty ofeveryperson subject to such license tax to render to themunicipality on such forms asmaybe required, a sworn statement showing thetotal business done, amount of sales, gross receipts andgross sales, stock, valueoffurniture andotherequipment, capital invested, numberofhelpers oremployees,amount of space occupied, orother factor described in the schedule, one orseveral, asthe case may require, for the ascertainment ofthe classification ofsuch

/#* person for license taxation purposes and the correct amount of license taxto whichhe is subject.

(b) If the municipality determines that the amount of business license tax reported onorremitted with anybusiness license remittance form is incorrect, ifnobusinesslicenseremittance form is filed within the time prescribed, or if the informationprovided on the form isinsufficient toallow the taxing jurisdiction todeterminethe proper amount ofbusiness license tax due, the municipality shall calculate thecorrectamount of the tax based on the most accurate and complete informationreasonably obtainable and enter apreliminary assessment for the correct amount ofbusiness license tax, including any applicable penaltyandinterest

(c) If the amount ofbusiness license tax remitted bythe taxpayer isundisputed bythemunicipality, orifthe taxpayer consents to the amount of any deficiency orpreliminary assessment inwriting, the municipality shall enter a final assessmentfor the amountofthe tax due, plusany applicable penaltyand interest.

(d) The municipality shall promptly mail acopy ofany preliminary assessment tothetaxpayer's last known address byeither first class U.S. mail or certified U.S. mailwithreturn receipt requested, or, inthe sole discretion of themunicipality, deliverthe preliminary assessment to thetaxpayer by personal delivery.

(e) (1) If ataxpayer disagrees with apreliminary assessment as entered by thetaxing jurisdiction, the taxpayer shall file apetition for review with the municipal

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J^license officer within 30 days from the date ofentry of the preliminary assessmentsetting out the specific objections to the preliminary assessment. If a petition forreview is timely filed, the license officer ofthe municipality shall schedule aconference with the taxpayer for the purpose ofallowing the taxpayer or itsrepresentatives and the representativesof the municipality to present theirrespective positions, discuss any omissions or errors, and to attempt to agreeuponany changes or modificationsto the assessment. The license officer shall issuefindings of fact and law within 60 days followingthe conference, which shallpromptly upon issuance be mailedor delivered to the taxpayer, consistentwith theprocedures set forth in subsection(d) above.

(2) If the taxpayer disagrees with the license officer's findings of fact andlaw,thetaxpayer may appeal to themunicipal governing body, by filing a notice ofappealwith the municipal clerk within30days after the findings havebeenissued. Theappeal shall bein writing and shall set forth inreasonable detail the grounds onwhich thetaxpayer disagrees withthe license officer's findings of fact and law.

(3) If apetition for review: a. is nottimely filed, orb. is timely filed, and uponfurther review the license officer, or the administrative hearing officer orgoverning body of the municipality, as the case may be, determines that thepreliminary assessment is due tobeupheld inwhole orin part, thetaxingjurisdiction shall make the assessment final inthe amount of business license taxdue as computed by thetaxing jurisdiction, with applicable penalty and interest.

(4) A copy of the Final assessment shall promptly be mailed to the taxpayer's lastknown address (i) by either first class U.S. mail orcertified U.S. mail withreturnreceipt requested in the case ofassessments ofbusiness license tax of five hundreddollars ($500.00) or less, or (ii) bycertified U.S. mail with return receipt requestedin the caseofassessments ofbusiness license tax ofmorethan five hundred($500.00). In either case, at the option ofthe taxing jurisdiction acopy of the finalassessment maybe delivered to thetaxpayer by personal delivery.

SECTION 9. Duty to permit inspection and produce records.

Upon demand bythe designee ofthe municipality, it shall be the duty ofalllicensees to:

(a) Permit the designee ofthe municipality toenter the business and toinspectall portions ofhis place or places ofbusiness for the purposes of enablingsaid municipal designee to gain such information asmaybe necessary orconvenient for determining the proper license classification, anddetermining the correctamount of license tax;

(b) To furnish information during reasonable business hours, at the licensee'splace ofbusiness, inthe municipality or the police jurisdiction, all booksaccount, invoices, papers, reports and memoranda containing entries

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showing amount of purchases, sales receipts, inventory and otherinformation from which the correct license tax classification ofsuch personmay beascertained and thecorrect amount of license taxto which he issubject maybe determined, including exhibition ofbankdeposit books,bankstatements, copies of sales tax returns to the Stateof Alabama, copiesofAlabama income tax returns and federal income tax returns.

SECTION 10. Unlawful to obstruct:

It shall be unlawful for anyperson, or for anyagent, servant or employee of suchperson, to fail or refuse to perform any duty imposed bythis ordinance; norshall anyperson, agent, servant oremployee ofsuch person obstruct or interfere with thedesigneeof the municipality in carryingout the purposes of this ordinance.

SECTION 11. Privacy.

(a) It shall beunlawful for any person connected with theadministration of thisordinance to divulge any information obtained by him/her in the course ofinspection and examination of the books, papers, reports and memoranda of thetaxpayer made pursuant to theprovisions of thisordinance, except to the mayor,themunicipal attorney or others authorized bylaw to receive such informationdescribed herein.

(b) It shall beunlawful for any person to print, publish, ordivulge, without writtenpermission or approval of thetaxpayer, thelicense form ofanytaxpayer or anypart ofthe license form, orany information secured inarriving at the amount oftaxor value reported, forany purpose other thantheproper administration of anymatteradministered by the taxingjurisdiction, or upon order ofany court, or asotherwise allowed in this ordinance.

(c) Nothing herein shall prohibit the disclosure ofthe fact that a taxpayer has orhasnot purchased a business license. Statistical information pertaining to taxes may bedisclosed to the municipality council upon theirwritten request through theMayor's office. It shall beunlawful for any person to violate the provisions ofthissection.

SECTION 12. Failure to file assessment.

(a) Inany case where a person is subject topaying a license tax asprovided hereinfails to do so,the municipal designee shall be authorized to assess anddeterminethe amount of license taxesdue usingthe best information available eitherbyreturns filed or by other means.

(b) The taxpayer shall benotified byregistered orcertified mail, orbypersonalservices, of the amount ofanysuchassessment, and ofhis rightto appear beforethemunicipal governing body ona daynamed not less thantwenty (20) days from

. rjfbo h>:>.\, y'JOuiy/ai :;^qbyy< .ydi;-:: .syytbyjuq'b iauoaw* sniv/od«<cy^yyq dsjj'bJo nohyblb^dy y.ai swjyot! irj'j'noo &di' ftoidv? mod ffbsomb'bd

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iyiqyy j;/;i;y:biA'b» yteb} yd) of wyiusoi y.&) <iybbio syiqyy .tiiioumKte ;b<b.;c?r=fjty» *:;* 'K«io:>fK b'lybb br.y ^?^;j!yi xtsi vf'ryyrd ^rn/bb/.'b

ilV.jj'j>?r-dj-o> Ut'lv/ubyj .0 j" /:Obvb>y<•'.

dy/^'io yyyobrny *io JiJi-yiy^ .Inyyti yru; 'bi 10 jumtxj vyhj v>i /:itvL'iji.-i:.r yd b;d>: H'•q't» Ihyb'jon :tiOii£,:i}hv.i AA\ yd teoq>:/ii v)ub ••>{»:• unahyq oj. yrbbi 10 IbO oi .no^yq

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bdib> r}Oi!iM\zis*Afiibr, yd/ dMv-f byiyyimoy fu>7yq yn/; /bi uriv/.'ibnj yd ibb* d (;,)io yyn>oy ydi b 'j^lbilii ^d bsfdiiido noijj3»rrio'ini vms yibir.db «:i) vjffmdbio

y/ibo ^birjjio-iiyfr; ba/i Htjoqyi jytoqsq .«>bod ydJ'lo rjoiJcrdfi/flzt; btj> aobyyr^b,ioy;;->frj yd; y/dqyy^y/ ryyn£aibvo bdblo';>noi^vo7q yd* oi b:tBy£-M.sq ybifft vj-fj:.r\y.iu

ribiofj'tblb d/iijJi yv;yyyj oi /y;! vd byshodk'S aiyrifu 70 vyrnofif? bbybunc y;b

.byiyd bydfjyyd;

fjyiiiiy/ li/cdir.v .Oiduvibio .dabduq .Jrcnq oJ ViO^oq ViVji bi bbi\»r'id.'$ii yd !bd> ll bi>V;m; 'io -yyoqx^ vwbio tfnoi y^;*yyd yd? ,vmjx\y.h\ ydbio lnv<".nqq*j '\(t uobb;i!*#cj

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offi i'tyuQ-nU .Ryupy-i jjyjfii// -dyfijr /ioqw )i:>fu;-y-:> v.].ii»q.bi«.'jrn yd) r.-j by,y>iy;dbbd;b; ;:{(0:>;voiq :iii:i y^-dof-/ oi iioyfyn vn/noi iidv/hibii yd lb(b d .yybiy ^'7oy»d/

y;oibyH

ilUSl^^'^yiiUi^lL'iiiii •- > bbil33^

fjfVi'j/I b'j-bi'/oiq r'./i >'?ii y^nyoii;; x;ab^q w lyyjd-.^ &j fio;:"yq e yiyd'/ y^;-y /fis aI (^rynirjnyy-b l\m; ^^,^^& 0; b?;«l7«yn?'.jfi, yd i\yyA% (iynnbyb bqiyburn ydi aa>: oh o? .'did!

yd T.;rbfo oIdiibt'jv.y noiinnno'ini l?od yfb inuyu o>jh z'X/aiI ^fjooirto i:;;io;;u: yrO

y;i'{f:yiif! r:bjo "-Jd 'yo L'vt'f. ^n juiy;

brit.2>7'ja /d io ,*i:;r*n boddiyy 7.0 byiybiyyi yd b:biijo.ri yd ibda•iyvHqv;-;i yflT (Vj)yjo;yd -.iivqq.s;«./? jffy(7 ^/=) ;•• bnu .ii!yr,yv.yy<rrti'; dyu^ yu; io Jnur.-rf.'fi or!bio .£yybty>

rriO'fl ss/[ib (0^) yj;7y//' nnt\) :-y;yi joj-» byf?^;n /ib f; no vljod .'"iniwjavo.-i bqbbum yd;

^ the date ofnotice and to show cause why such assessment shall not be made final.\ Suchappearancemay be made by agentor attorney.

(c) If no showing is made on or before thedate fixed in such notice, or if suchshowing is not sufficient in thejudgment of the municipality, suchassessmentshall be made final in the amount originally fixed, or in such other amount as isdetermined by the municipality to be correct. If upon suchhearingthe municipaldesignee finds a different amount due than thatoriginally assessed, he/she shallmake the assessment final in the correct amount, and in all cases shall notify thetaxpayer ofthe assessment as finally fixed.

(d) A notice by theUnited States mail, addressed to the taxpayer's lastknown place ofbusiness, shall be sufficient. Anyassessment madeby designeeofthe municipalityshall be prima facie correct upon any appeal.

SECTION 13. Lien for non-payment of license tax.

Onallproperty, bothrealandpersonal, used in thebusiness, themunicipality shallhave a lien for such license, which lien shall attach as ofthe date when the license is due,as allowed by Alabama Code, Section 11-51-44(1975).

SECTION 14. Criminal penalties.

V Any person found guilty ofviolating anyoftheprovisions of thisordinance shall befined in an amount not less than fifty dollars ($50.00)and not more than five hundreddollars ($500.00), andmayalsobe sentenced to imprisonment for a periodof notexceeding six (6)months, in thediscretion of thecourt trying the case, andviolations onseparate daysshallconstitute a separate offense.

SECTION 15. Civil penalties.

In addition to the remedies provided by Alabama Code, Section11-51-150 (1975) etseq., the continued or recurrent performance ofany actoracts within the corporate limitsorwithin itspolice jurisdiction forwhich a license may be revoked or suspended underthisordinance is hereby declared to be detrimental to thehealth, safety, comfort andconvenience ofthe public and is a nuisance. The municipality, as an additional oralternative remedy,may institute injunctive proceedings in a court ofcompetentjurisdiction to abate the same.

SECTION 16. Penalties and interest

(a) All licenses not paidwithinthirty(30)days from the date they fall due shall beincreased by fifteen (15) percent for thefirst thirty (30)daystheyshall bedelinquent, or fraction thereof, andshall be measured by an additional fifteen (15)percent fora delinquency of sixty (60)or more days, but thisprovision shall notbe

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.bazil vdbnd >fi juym;^y;y:C -ibbo ->yv&q;yii

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.Uiyqq?; (;?;.; fioq»j jyyj^oy ybb riiTiifrv yd fb;ib

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.(c.V^i) l-blcd.! noiiooS .ybb) ca'SidtdA b bywolb e?;

yd ibsiia yrjntfbbio awb'to gr-owi'.'-ytq ydbio jjjb yydJbobio ydb<j[ bwbi iiobyq vr.'Abf/ibrajri svft rrr.fi> aiotfi Jon bus. (DO.Ob?) -rfdbb yftf! ft/bi vrA ioh uwoivia ?;;; >\< byuu

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.aa«£»i').o y)/>'isqy2 c alwiij^n^y flada ii•/r;b'yj/j7i;qya

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.•omKa 3di tvjeds oj iioiblb^hbi

,j?'j-i->?ni bi»- ^vpjft/r/? .r;i /:Orr>3i?

sd Iloife yj;b U.sii vod) oj^b orir ino-t'! xyfib (0?) vi'iiiii mrbw biaq ion syafiyyii ii/\ (qjyd ilfidii /ydi '̂{eb (0£) vtdfb ts7d ydj-to'i jf<yyjyq ic;) noyjifl vd by^jcnyrd

(It) mmift iRv.ntiibtw mivd lyjnjz&ws ed Nftrie brio doy^di noiloini 70 dfrjij';.nii:;byd ion iindz aoiaivo-jq ?.id:) twd ^vjJi> y7om •«> (Ob} ybih'lo prisupidhb ?> id! iayy ;yq

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deemedto authorizethe delay of thirty (30) days in the payment ofthe licensedue,which may be enforced at once.

(b) In the case ofpersons who began business onorafter thefirst day ofthecalendaryear, the license forsuch "new business" shall be increased byfifteen (15) percentfor the first fifteen (15) daysthey shallbe delinquent, and shallbe measured by anadditional fifteen (15)percent fora delinquency of forty-five (45)daysor more.

(c) Alldelinquent accounts (both license taxes and penalties) shall also bechargedsimple interest at the rateofone(1)percent permonth.

SECTION 17. Prosecutions unaffected.

The adoption of thisordinance shall notinany manner affect any prosecution of anyact illegally done contrary to theprovisions ofanyordinance nowor hereunto inexistence, and everysuchprosecution, whether begunbefore or after the enactment ofthis article shallbe governed by the lawunderwhichthe offense was committed; norshall a prosecution, or theright to prosecute, for therecovery of any penalty or theenforcement ofanyforfeiture be in anymanner affected by the adoption of thisordinance; norshall anycivil action or cause of action existing priorto or at thetimeoftheadoption of thisordinance beaffected inanymanner by its adoption.

SECTION 18. Procedure for denial of new application.

(a) The municipal designee shall have theauthority to investigate all applications andmay refer anyapplication to themunicipal governing body fora determination ofwhether such license should or should not be issued.

(b) If themunicipal governing body denies theissuance of any license referred to it,themunicipal clerk shall promptly notify theapplicant of themunicipal governingbody's decision.

(c) If saidapplicant desires to appear before themunicipal governing bodyto showcause why saidlicense should be issued, he shall filea written notice withthemunicipal clerk, said notice to befiled within two (2)weeks from thedate ofmailing bythemunicipal clerk of the notice ofthedenial of such license bythemunicipal governing body.

(d) Upon receipt of said notice themunicipal clerk shall promptly schedule a hearing,to be held withinfifteen (15) daysfrom the date of receiptofsuch notice, beforethemunicipal governing body andshall give thenotice of the date, timeandplaceof said hearing to the applicant.

(e) The applicant shall begiven the opportunity to appear personally, or through hiscounsel, or both, and the municipal governingbody shall proceed to hear anyevidence whichmay be presented both for and againstthe issuance of said license.

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byinsdy yd osb flerfe b:y/?bijyq bi;> aaxcj iisn^ofi diod) .^j^jyyyn )nyj.!ybi;b !IA:'(./!AHiout yyqjnyyryq (•) yno'b yjy7 ydi -.-. :^o;yib ybmb.

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byMi-^l od ion bkioite 70 bfi.:o':> y>»7yyd ny:;-' tyrdydv;

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.fi'iiriyyyy /b;d

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.".jji/iyyii ftlsibio yyjyyifib ydi )-yii«^K bnts rd^ d!od hyino^yia yd '/r,m doldw yyuybby

(f) If the municipal governing bodydetermines from the evidence presented that inorderto either providefor the safety, preserve the health,promotethe prosperity,or improve the morals, order, comfort andconvenience ofthe inhabitants of themunicipality said licenseshouldnot be granted, it shall enter an order to thateffect; otherwise, said license shall be ordered issued upon payment ofanyrequired license fees.

SECTION 19. Procedure for revocation or suspension of license.

(a) Any lawfullicense issuedto anyperson to conduct any business shallbe subjecttorevocation by the municipal governing body for the violation by the licensee, hisagent servant, or employee of anyprovision of this ordinance or ofanyordinanceof the municipality, or any statue of the Stateof Alabama relating to the businessfor which such license is issued; and shall also be subject to revocation by themunicipal governing bodyif the licensee, his agent, servant, or employee undercolor of such license violates or aids or abets in violating or knowingly permits orsuffers to be violatedany penalordinance of the municipality or any criminal lawofthe State ofAlabama; and shall also be subject to revocation by the municipalgoverning body if, in connection with the issuance or renewal of anylicense, thelicensee or his agent filed or causedto be filedany application affidavit, statement,

^^ certificate book, or any other data containing any false, deceptive or otherb misleading information or omission ofmaterial fact.

(b) The conditions hereinabove setforth as grounds fortherevocation of a licenseshall also constitute grounds for refusing to renew a license.

(c) The municipal governing body shall seta time fora hearing onthematter ofrevoking or refusing to renew a license; and a notice of such hearing shall begivento the licensee, or the applicant forrenewal, as the casemaybe, at leastten (10)days before thedayset forsaidhearing. At thehearing the municipal governingbody shall hear allevidence offered byany party and allevidence thatmay bepresented bearing upon the question ofrevocation orthe refusal ofrenewal, asthecase may be.

SECTION 20. Refunds on Overpayments.

(a) Any taxpayer may file a petition for refund with themunicipality foranyoverpayment ofbusiness license tax erroneously paid tothemunicipality. If a finalassessmentfor the tax has been enteredby the municipality, a petition for refundofallora portion of thetaxmay befiled only if thefinal assessment hasbeen paidin full prior to or simultaneously with thefiling of thepetition forrefund.

(b) Apetition for refund shall befiled with the municipality within two years from the0"x date ofpayment of thebusiness license tax, which is thesubject of thepetition.

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Jiidi o* yAao r>\, ijim ilpA.i ji .btyfyi/io yd ?or: bbod< y^nybi bb? ydbqbb;<yiyyblo iay?:ry;q noqy bows;.:! byrdoo yd d^rb -.yn^yd bb;-. .ybvnyfb.: :.;y:>fb

.^yyt yyosyd byb?jpyi

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.inyi7;yiL:;ic b'/jbiib i'oij^ydqqc yiuibyid yd ol by^i^yio byfb1 iw:y<j*i -bi *«o yyyjybi•iybo v.) •y.'ikyy.yjb ,ob?d vf$s gobb'noy .uieb'.«*vbo yon 70 bood y.!/vbd.hyy

Jyfji isbivb'sj! io »'i-:dr-H.i/£.iO joftobornio'hd :ybbtfy'bni

yaoyyH bio wAhjoovsi ydi vA thawm :j.'y dljdi *r_*s ovodwdyiyd Slobby o ybT bh

.^ariyyd u v/twai oi gui^/is1! 'bi ?.bauo'i2 oiajik-jnoo og]?i lin.d^

'yj '!yJif*jn yrb no "oriyyd ««ioi ornii .c b(- {iijfl? ybod ynirnyyog ieqivic/Jiifj y,r> (y)rry-yy yd 'A.yA?. .qrtnf:.yd riCs/ '̂i'i yydjon i> ha:, ;yrti?ybi ij vy^nyj oi •ib'ibb'i'vo -Miidovyi

{in; ni>.i ;;y;oi t»i .^d y;;r=i -y^H'j '/til ?,s ..iiiv/wio'i idi jfifrviiqqj; yfll -»o .yyrinyyd ydi y;unb-y/oy !;^bbr-?jni ydi ijni7/yb orb iA .^nhiiy/i bbs;j 7:0 -ya y^b ydr y^dyd p:-/?.^;-

yd yjmr ifid; ooMobivo !!j; bfj.fi vftnq yna yd bybibi yyuf^bivy ?Sr; 7f.;yd !k;rb vbodydi' ^» di;.,-yny7'iy lnwlvi yjli *\o Ofidfiyoyyi'io ooij^yyp yd» rifjqo li.^nr.yd byK;y^yiq

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y;n.o 7o! .qibqbbofn yd^ dbv/ b!idiyi7-.dy;oid?yo ^ :A\\ van yj-'\:-:iy:S /oA (.•,)larAl u'il .'/.dlctqbij'.tjfj'? orb o) bbq y]a.;i;y{/0"\'iy xs;j c-;:j'i;rji! ^ijjib-Md'io l^yytvcyL./o

bju;iy7 70i siotb.'oq y //bbqbin;.>M! odi -A byiyrny oyvd */:b /y.j y;b yd ;yyMj;;.^y:;-'ybbc? s'iyyd ?-:.*;/? lij^j'rjKfro;;.-^; b?iri ydb; vino !;yid yd yi;y' y-jj yrh';o ooi}7^rj j;. t.; !i;bb

.i:-fti;'b'i \iii iyAAi'.jU adDo twin) yd) ddy/ /b5jy;;;n;0i;!od> i-,y r*-.* -joi'in lidi ?d

ydi trior! ^^oy o;^/j idddv/ yj{!r,.qj-3?.'«;ra odj liiivv bylf< yd i.bd;: bn«.;'i'/? ;d- noi.Mjyq P. (dr.riobiteq ydJlo jyybo:-: ydi :y riyrdv/ yo;5 y^nyyii ^yr/btDd ydb<> ioyrri/;;bio y;;ib

f* (c) The municipality shall either grant or deny apetition for refund within six monthsfrom the date the petition is filed, unless the period is extendedby writtenagreement ofthetaxpayer and the municipality. The taxpayer shall benotified ofthemunicipality's decision concerning the petition for refund by first class U.S.mail, return receipt requested, sentto the taxpayer's last known address. If themunicipality fails to grant a full refund within thetime provided herein, the refundpetition shall be deemed to be denied.

(d) If thepetition is granted orthemunicipality oracourt otherwise determines that arefund is due, the overpayment shall be promptly refunded to the taxpayer by themunicipality, together with interest to theextent provided for in Section 11-51-92.If the municipality determines thata refund is due, the amount ofoverpaymentplus any interest due thereon may first be credited by themunicipality against anyoutstanding tax liabilities due and owing by thetaxpayer to the municipality, andthebalance ofany overpayment shall be promptly refunded to thetaxpayer. If anyrefund or part thereofis credited to anyother tax by themunicipality, the taxpayershall be provided witha written detailed statement showing the amount ofoverpayment, the amount credited for payment to other taxes, and theresultingamount ofthe refund.

(e) A taxpayer may appeal from thedenial in whole orin part ofa petition for refundby filing anotice ofappeal withtheclerk of thecircuit court ofthe county in

f^ which the municipality denying the petition for refund is located. Said notice ofappeal must be filed within two years from the date the petition was denied. Thecircuit court shall hear the appeal according to its own rules andprocedures andshall determine the correctamount ofrefund due, if any. If an appeal is not filedwith the appropriate circuit court within two years of the date the petition wasdenied, thenthe appeal shall be dismissed for lackofjurisdiction.

SECTION 21. Delivery License.

(a) Inlieu ofany other typeoflicense, ataxpayer may atitsoption purchase for$100.00 plus the issuance fee, adelivery license for theprivilege ofdelivering itsmerchandise in themunicipality ifthetaxpayer meets all ofthe following criteria:

(1) Other than deliveries, thetaxpayer has noother physical presence withinthe municipality or its policejurisdiction;

(2) Thetaxpayer conducts noother business in the municipality other thandelivering merchandise and performing therequisite set-up and installationof said merchandise;

(3) Such delivery and set-up and installation is performed by the taxpayer'semployees oragents, concerns thetaxpayer's ownmerchandise in that

&Ahv)(Ti yA?. 'AvyAis hmvs\ vA nolnftny: y/jybtoittsng'lydlb lied?; ydbqbbo;;! ydi (S\fiaiJir// yd bkbrwto ;d bohyq ydi ^yyimj bbii ei oobi^yq yd? sisb y-l) ovb

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.boioyif yd oJ oyfiiyyi; yd dofb. noijhyn

ii bd* >yoiw$ybb ybwio/bo tiw-ji).« *«o yJilttqloinufM yd; 70 byirji;:^ b jiobbvq yd)"U <b)ydryd 7yyijqxiii Ofb oi bybrbbi djqroo7q 3d tbfb /nyro q;q'iyyy ydi .yubA boiibo

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y^AhiiyA.yvMi'i bh-;HTo

aYjyfcqy./;* yd) yd by-rrbbiyq ?A mhuWrAzm hftii qu-Jox bac yiyyiyb riouS (y)brif rd 'jAbivyA'yyyji ;r//o >d7yy/if>xijj yrb ^myyitoy ,&ttioiuK 70 .'yyyobjoty

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- municipality, and is done by means ofdelivery vehicles owned, lease,f^ contracted by the taxpayer;

(4) The gross receipts derived from the sale and any requisite set-up orinstallation ofall merchandise so delivered shall not exceed seventy -fivethousand dollars ($75,000) during the license year;

(5) Any set-up or installation shall relate only to (i) that required by thecontract between the taxpayer and the customer or as may be required bystate or local law, and (ii) die merchandise so delivered;

(6) If at any time duringthe currentlicenseyear the taxpayerfails to meet anyofthe above stated criteria, then within 10 days after any ofsaid criteriahave been violated or exceeded, the taxpayer shall purchase all appropriatebusiness licenses from the municipalityfor the entire license year andwithout regard to this section.

(b) Mere delivery of thetaxpayer's merchandise bycommon carrier shall notallowthe municipality to assess a business license tax against the taxpayer, butthegrossreceipts derived from any sale and delivery accomplished bymeans ofa commoncarrier shall becounted against theseventy-five ($75,000) limitation described inthe preceding section ifthe taxpayer also during the same license year sells anddelivers into the taxing jurisdiction using a delivery vehicle other thana commoncarrier.

(c) Acommon carrier, contract carrier, orsimilar delivery service making deliverieson behalfofothers shall not be entitledto purchase a delivery license.

(d) The delivery license shall be calculated inarrears, based on the related grossreceipts during the preceding license year.

(e) The purchase ofa delivery license shall not, inand ofitself, establish nexusbetween the taxpayer and the municipality for purposes ofthe taxes levied by orunder the authority ofTitle 40 ofthe Code ofAlabama orother provisions oflaw,nor does the purchase ofadelivery license conclusively determine that nexus doesnot exist betweenthe taxpayerand the municipality.

SECTION 22. License classifications.

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CODE 2002 NAICS TITLES/BUSINESS LICENSE CODES SCHEDULE

115114 Cotton Broker

221122 Electric Power Company

221310 Utility Companies (water&gas)

236115 Contractors-Residential

236118 Contractor- Residential Remodeler

237110 Contractor- Water & Sewer Line

237310 Contractor- Highways & Streets

2373101 Contractor- Heavy Construction

238110 Contractor-Specialty Trade- Concrete

238130 Contractor-Specialty Trade-Framing

238140 Contractor-Specialty Trade- Masonry

238150 Contractor-Specialty Trade-Glass

238160 Contractor-Specialty Trade- Roofing

238170 Contractor-Specialty Trade- Siding

238210 Contractor-Specialty Trade- Electrical

238220 Contractor-Specialty Trade-Plumbing

2382201 Contractors-Specialty Trade- Heating & Air

2382202 Contractors-Specialty Trade-Gas Fitters

238290 Contractors-Specialty Trade-Building Equipment

238310 Contractors-Specialty Trade- Drywall,Sheetrock,

238320 Contractors-Specialty Trade- Painter/Wallpaper

13

47

47

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52

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Contractors-Specialty Trade- Carpet-Flooring 17

Contractors-Specialty Trade-Cabinets 17

Contractors-Specialty Trade- Site Preparation 17

Contractors-Specialty Trade- Signs 17

Contractors- Specialty Trade- Swimming Pools 17

Contractors-Specialty Trade- Fence Installation 17

Manufacturing-Fabric/Textile/Carpet 35

Manufactiiring-Print Shop (job order) 37

Manufacturing- Print Shop(check books, special forms) 37

Manufacturing- Medical Devices 35

Manufacturing- ReadyMix Concrete Companies 37

Manufacturing- Steel 35

Manufacturing- Computer,Electronics,Circuit Boards 35

Manufacturing- Paper, Carbon 35

Wholesale- Furniture Sales 38

Wholesale- Store Fixture Sales 38

Wholesale- Medical Supply Sales 37

Wholesale- Communication Equipment Sales 37

Wholesale- Hardware/Cutlery Sales 38

Wholesale- Plumbing Supply Sales 38

Wholesale- Refrigeration Equipment/Supplies 38

Wholesale- Industrial Machinery Parts 37

Wholesale-Drycleaning/Janitorial Supplies 37

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/PPN423910 Wholesale Sporting Goods

423990 Wholesale Sales- Durable Goods

424410 Wholesale Grocery Sales

424450 Wholesale Snack Food Vendor

424490 Wholesale Soft Drink Distributor

424720 Petroleum & Petroleum Products Merchant Wholesalers

424940 Tobacco & Tobacco Products Merchant Wholesalers

424990 Other Miscellaneous Nondurable Goods Wholesale

441110 New Automobile Dealer

441120 Used Automobile Dealer

441310 Automotive Parts & Accessories Store

441320 Tire Dealer/ Sales & Service

442110 Furniture Store

443111 Household Appliance Store

443112 Radio, Television, Other Electronic Stores

443120 Computer & Software Stores

444130 Hardware Stores

444190 OtherBuilding Materials/Electrical Supply Store

444220 Nurseries

445110 Supermarkets & Other Grocery Stores

446110 Pharmacy & Drug Stores

446120 Cosmetic, Beauty Supply Stores

446130 Optical Goods Store

38

38

38

38

38

27

38

38

4

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446199 All Other Health & Personal Care Services

447110 Gasoline Stations with Convenience Stoi

4471101 Gasoline- Retail Only

448140 Family Clothing Store

448210 Shoe Store

448310 Jewelry Store

451110 Sporting Goods Store

4511101 Pistols, Rifles, or Other Weapons

451120 Hobby, Toy, & Game Stores

451140 Musical Instrument & Supplies Stores

451211 Book Stores

452910 Super Centers

452990 General Merchandise Stores

453110 Florist

453210 Office Supplies Store

453220 Gift, Novelty & Souvenir Shops

453310 Used Merchandise Stores

453930 Mobile Home Sales

453998 Auctions

4539981 All Other Miscellaneous Store Retailers

454111 Electronic Shopping

454210 Vending Machine Operators

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4543901 Fruit & Vegetable Peddler 37

482111 Express Companies 23

4821111 Railroad Companies 49

484121 Motor Transportation/General Freight Trucking 40

484210 Moving Companies 65

485310 Taxi Service 58

488410 Towing Service 52

492110 Couriers 52

492110 Delivery 19

493110 General Warehousing & Storage 67

511110 Newspaper Publishers 41

511130 Book Publishers 37

511140 Directory & Mailing List Publishers 21

511199 All Other Publishers 37

511210 Software Publishers 37

512131 Motion Picture Theaters 62

512191 Videography Services 52

515112 Radio Broadcasting Stations 48

517110 Telegraph Company 59

517212 Telephone Companies 60

517510 Cable & Other Subscription Programming 61

521110 Bank-Main Office 14

js*\522291 Consumer Lending

522298 Pawn Broker

523120 Securities Brokerage

524126 Insurance Company- Casualty, Fire/and or Marine

524128 Insurance Company- Health, Allied & All Other

524291 Claims Adjusting

525920 Bankrupt Sales

531110 RentingResidential Buildings & Dwellings

531120 Renting Commerical Buildings

531130 RentingMini Warehouses & Self Storage Units

531190 Mobile Home Park Rentals

531210 Real Estate Company

5312101 Real Estate Agents

532111 Automobile Rentals- Short Term

532112 Automobile Rentals- Long Term

532230 Video Tape or Disc Rentals

532291 Medical Equipment Rental

532420 Office Equipment Rental

532490 Equipment Sales

541110 Attorneys or Lawyers

541211 Accountants or CPA's

541320 Architectural Services

541330 Engineering Services

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541410 Interior Design Services

541511 Computer Programming Services

541611 Administrative & General Management Consulting

541810 Advertising Agencies

541890 Sign Lettering Services

541921 Photography Services

541940 Veterinary/ Kennel Services

541990 Management Company

561431 Business Service Centers

561491 Repossession Services

561510 Travel Agency

561611 Investigation Services

561612 Security Guard Services

561621 Alarm System Sales & Installation

561622 Locksmiths

561710 Exterminators

561720 Cleaning, Janitorial, Housekeeping Services

561730 Lawn Care Services/Tree Surgeons

561740 CarpetCleaning Service

561790 PressureWashing Service

561990 Premium Store

562111 Solid Waste Collection Services

46

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5629911 PortableToilet Renting & Servicing 51

611610 Dance School 54

611620 Karate School 54

621111 Offices ofDoctors, Surgeons, DO's 46

621210 Offices ofDentists 46

621310 Offices ofChiropractors 46

621320 Offices ofOptometrist 37

621340 Offices ofPhysical, Occupational & Speech Therapists 46

621391 Offices ofPodiatrists 46

621492 Dialysis Clinic 46

621498 Outpatient Clinic 46

621610 Home Health/Hospice Services 46

621910 Ambulance Service 52

622110 General Medical & Surgical Hospital 29

623311 Assisted Living Facility 70

623312 Nursing Home Facility 29

624190 Family Services 46

624410 Child DayCare Services 71

711190 Carnival, Fair, Circus 15

711310 Special Events/Entertainment 22

713910 Golf 28

713940 Skating Rink 55

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713950 Bowling Centers

713990 Billiard or Pool Rooms

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722110 Full Service Restaurant

722211 Fast Food Restaurant

722330 Mobile Food Services

811111 General Automotive Repair

811121 Auto Body Repair Shops

811122 Automotive Glass Replacement Shops

811191 Automotive Oil & Lubrication Shops

811192 Car Washes

811212 Computer & Office Machine Repair

811310 Commercial EquipmentRepair/ Welding

811411 Home & Garden Equipment Repair

811412 Appliance Repair

811420 Reupholstery & Furniture Repair

811490 Seamstress

812111 BarberShop

812112 Beauty Salons

812113 Nail Salons

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812220 Cemetery Company 16

812310 Coin Operated Laundries 34

812320 Dry Cleaners 33

812331 Uniform/Linen Rental/Supply Service 51

812922 Cme-HourPhotofinishing 37

812930 Parking Lots & Garages 42

812990 Bondsman Service 9

8129901 Bootblack Service 10

8129902 Clairvoyants/Mediums 36

999001 Unclassified Establishments 39

999002 Transient Retail Sales 69

SECTION 23. License Fee Schedules.

SCHEDULE 1-ADVERTISING:

Advertising agencies, outdoor signs, billposters, or any other matterofadvertising. $100.00

SCHEDULE 3- AUCTIONS/MISCELLANEOUS STORE RETAILERS:

Automobiles $475.00

Jewelry $470.00

Antique Carpet/Rugs $470.00

Livestock $470.00

New orused Furniture/Equipment $285.00

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Real Estate $470.00

SCHEDULE 4- AUTOMOBILE DEALERS:

On less than 200,000 $235.00

Plus an additional amount equal to 1/30 of 1%ofall gross receipts over 200,000.00.

SCHEDULE 4-A- USED (ONLY) AUTOMOBILE DEALERS:

License tax $190.00

Plus an additional amountequalto 1/30of 1%ofall grossreceipts in excessof200,000.00.SCHEDULE 5- AUTOMOBILE RENTAL/LONG & SHORT TERM:

License taxperyear $100.00

SCHEDULE 6- BANKRUPT/FIRE SALES:

License tax per year $475.00

SCHEDULE 7- BARBER SHOP/BEAUTY SALON:

For one (1) barber chair orbeauty operator $35.00

Foreachadditional barber chairor beauty operator $15.00

SCHEDULE 8- BILLIARD OR POOL ROOMS:

For the first table $190.00

For each additionaltable $95.00

SCHEDULE 9- BONDS-APPERANCE & APPEAL:

On lessthan 125,000.00 $235.00

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Plus an additional amountequal to 1/15 of 1 % of all grossreceipts in excessof125,000.00.

SCHEDULE 10- BOOTBLACKS:

License taxper year $20.00

SCHEDULE 11-BOWLING CENTERS:

Each alley (whether in useor not) $30.00

SCHEDULE 12- SECURITIES BROKERAGE:

On less than 25,000.00 $190.00

Plusan additional amountequalto 1/30of 1%of all grossreceipts in excessoff^ 25,000.00.

SCHEDULE 13- COTTON BROKERS:

License taxperyear $190.00

Plus anamount equal to $75.00 for each 5,000 bales, or a fraction thereof in excess of15,000 bales volume.

SCHEDULE 14- BANKS/SAVINGS & LOAN MAIN FACILITY:

BankMain Office Facility $110.00

SCHEDULE 14-A- BANKS/SAVINGS & LOAN BRANCH:

Bank Branch Location $10.00ATM $10.00

SCHEDULE IS- CARNIVAL. FAIR. OR CIRCUS:

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Circus perday $190.00

Carnival or Fairper week $375.00

SCHEDULE16- CEMETERY COMPANY:

License taxperyear $100.00

SCHEDULE 17- CONTRACTORS AND SUBCONTRACTORS:

Lessthan 10,000 $50.00

10,000 and less than 25,000 $100.00

25,000 andlessthan 100,000 $190.00And in addition, 1/15of 1%ofall gross receipts in excess of 100,000,but less than500,000, plus 1/30 of 1% of all gross receipts in excess of 500,000 but less than5,000,000, plus 1/80 of 1%ofall gross receipts in excess of 5,000,000.

SCHEDULE 19- DELIVERY:

Theratefor the delivery license is established in Section 21 and is: $100.00

SCHEDULE 20- PROPERTY DEVELOPMENT:

License taxperyear $100.00

Plus an amountequal to 1/15 of 1%ofall grossreceipts in excessof 50,000.

SCHEDULE 21- DIRECTORY:

License taxperyear $285.00

SCHEDULE 22- ENTERTAINMENT/SPECIAL EVENTS:

License taxperweek $100.00

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SCHEDULE 23- EXPRESS COMPANIES:

The license tax for any express company doing business withinthe Municipal limitsshallbe as stated in Code ofAlabama, 1975, & 11-51-126, as amended from time to time.

In Municipalities having a population of over 5,000 and notexceeding 10,000 theannuallicense tax shall be

$125.00

SCHEDULE 24- EXTERMINATORS:

Minimum license tax per year $141.00

Plus an amountequal to 1/6 of 1%ofgross receipts in excess of 100,000.

SCHEDULE 25- FINANCE & LOAN COMPANIES:

When allexpenses donotexceed 1% permonth license taxshall be $190.00

When all expenses exceed 1% permonth license tax shall be $375.00

SCHEDULE 26- FUNERAL HOMES:

Less than50,000 $190.00

Plus an additional amountequal to 1/15 of 1%on all gross receipts in excess of 50,000.

SCHEDULE 27- GASOLINE RETAIL/PUMPS:

Forthe first single or multiple nozzle dispenser $38.00

Foreachadditional single or multiple nozzle dispenser $19.00

For each truck used for retail delivery $50.00

This schedule shallbe used for the gas pumps only. Grossreceipts fromthe salesofmerchandise shall be computed on schedule 37.

i£M£d^Q£

Warn bbd) bqbbuM dAi bddv/ s^ynbud%n\ob yni;qoiOy ^yiqxy yrj* -io] ;:k: y;-oyyb ydiAAiiAi oiomb moii bob/iyrm; ;;r> b£i-icb i & ,cW ^s.yjBf'blA.'.lo ybob oi bv;£j.v. a;; yd

bufms; Ufa 000 0! y/dbooyzy bo boy; 000b. -to/o'lo nobfdiiqoq o onb/so ^ybbqbbb/ rdyo I'.mb xyf yyyiyyb

OO.c-Iirf:

^HOTAV'Jj/tf'jTX^ -*.£ %,tliti:wy<i

\M'\ '.L0o.5-!-id. -«jjf;y ioq yy; yyjyyd ri#rzfriij;ilv"i

.000,001 'io aayyzy -d <oqbyy*s sao'iyIo b!i 'io Ob o; buoy >nr5ooio iry, Hold

00.00 U

O0b\b£

QQM\%

>d Hftdfc v.f>] y^nyoii dioooi 7yq ^? byyy;:y ioo oO ?-j^n,.»q>y.- ;b ijydYZ

yd ibite ;au oenyoi; dtooio riq <A'A b-vx>xu ay^oy:jy.: ;b «yd'//

:&#!/.OB .!A5E3.yii.J-i •«)£ ^JbajHby-:

000.0^ no;jj ;:;:y.[

.QOOdbdo ;^yuxo rd ojqbyy; wjjyj ite oo*b( "io oi b oi biqr; jfiijoo;?; boobbbs o<> ;od0

oodbb

00.0 [£

oo.o b£

.li^i£.b.j^

isxoyqbb six'socs o-qidooi 70 oi^vntR Jwsft yd) 7od

•jyi^fioq^jo o!v.\on ofq»du;r< -».o ybrd? bnoibbb;; dv/jy u>i

yjybbb ib-io; toi by;o/ dyoU dysy -od

"io ^ybs yd; rfiO'il bqboyi «fci/ip .vino eqoioq huo ydi 7of bi>?.u yd ibdy yiob-by/: AAi.XL ybbydy-^ no bobqyooy yd byb ybbobyjom

SCHEDULE 27-A- GASOLINE- WHOLESALE:

Onlessthan 1,000,000 gallons $235.001,000,000 and less than 2,000,000 gallons $282.002,000,000 gallons and over $375.00

SCHEDULE 28- GOLF:

License taxperyear $100.00

SCHEDULE 29- HOSPITAL/REST HOME/RETIREMENT HOME:

Hospital

Five beds or less $190.00Each additional bed $10.00

Nursing Home

Five beds or less $50.00Each additional bed $7.00

SCHEDULE 30- HOTELS & MOTELS:

First 15 rooms $100.00

Each additional room $10.00

Any secondary business operated within the hotel/motel shall berequired topurchase aseparate license.

SCHEDULE 31- INSURANCE COMPANIES:

I'll* r r •'* '2'.'*}. f..ry._£

00.£8££

OOYUb

00.00 \t

^Myfyl2Qi^li^}flMAASJ.Yl;:/rIL^tJirlil&U2£

iiOOlbXi 00O.O0OJ fwyb%yl ?;G

aiioiiir; 000.000,£ nodi ^od bid; 000.000.1jyvo bn<; gnoibja OOCOOOb

*AQA-HZ AAAGAHA?

LiM&JAJ?^^

JOdbb!

00.0 !£

00.0c£i'.;i V"--.00. >. <

5)0.00 lol

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^ioi io ;y>yr; yyrl

byd l/yioidbb/jdyoy

orooK UittevjYi

%yl ';o ;:hyd yyii

bod j/ifioitibbs ihfy.l

'S^MSMAMMi)R£L.^uM^hJ^

£fooo7 t \ fcYfi

r/1007 b;ooidbs)a rbb:!

j? wAuhv.R\ ot bydripyf yd Ibd? iyyonbbjod yd; brbbv byjjnocjo %^bz.b viobooyy-^ /n.yfcoyyd yjyoK;:

:^UA.Ay. !jHL^Q£MLbL&£idLOJJIiJ5 tl Y-

(A) Fire orMarine Insurance- For the privilege ofengaging in fire ormarineinsurance business, eachcompany doingbusiness in the City shallpay alicense to the City ofRoanoke equal to the maximumamount allowed bythe Code ofAlabama, 1975,& 11-51-20, as may be amended from time totime. For anybusiness thathasnot done fire or marine insurance in theCity thepreceding year, there ishereby levied and assessed a flat fee of$15.00, payable atthetimeand manner prescribed for other licenses underthis ordinance.

(B) Insurance other than Fire or Marine- For the privilege of engaging intheinsurance business ofanykind if insurance other than fire ormarine, eachcompany engaging in such business oritsagents shall pay alicense fee inthe maximum amount allowed under the Code of Alabama, 1975, & 11-51-121, as amended from time to time.

(C ) Onthe first day of January of each year, orwithin 60 days thereafter, eachinsurance company mentioned in sub paragraphs (A) and (B) above, whichdid any business in the cityduring any part of the preceding year shallfurnish the city a statement, in writing, verified by the president, vicepresident, or secretary ofthecompany, showing the full and true amountof gross premiums, less returns premiums, received during such year, whichpolicies described in sub paragraphs (A) and (B) and each insurancecompany shall accompany such statement withtheamount oflicense taxdue, according to the provisions herein set forth.

(D) Upon failure toany insurance company to furnish any statement or to pay thelicense prescribed inthe time, manner, oramount set forth and provided forin this schedule, there shall be forfeiture ofthe rightofsuchcompanyto dobusiness until such statementand fees have been paid in full. Such acompany with a forfeiture shall be guilty ofamisdemeanor against the cityand shall be punished as though doing business without a license as providedfor in section 14 ofthis ordinance.

SCHEDULE 32- VETERINARY CLINIC/KENNEL:

Onless than 5,000.00 $50.005,000 andlessthan 10,000 $70.0010,000 and lessthan 25,000 $100.0025,000 and lessthan 50,000 $145.00

Plus anadditional amount equal to 1/30 of 1% ofall gross receipts in excessof50,000.

Sifri'jAtffi 70 Oift ni %iY\&ixm'jdo yriylbhq yd) 70'd -j;iuir:y:jni y/bfbvi 70 odd (A.)f-i voq Ifsffe yd'.) yd) or f^oobf/d ,^bob yonqrnoy rhuo .%oi7bod yofisrifc&b

yd boy/oils inuo/oj; oiornbiyn ydi oj buoy ydoooofl'b ydo yd? ol oyo^ydOi yivdi food bybiyr/iii yd •oyo ?b ,0£bb \ \ & b.VOJ h2>f/md;dA"lo ybob sds

yd; oi yctfifcoorfid oohiJOi k> ydi yjiob /oo ;o;d isd; a&sflieijd y/w70'd .ymb'io odl' toft « by '̂iOf^/i bru? byivoi ydyjyd e\ yiyf/j r7*700; goibsyyrq yd; yd'O

lubnu smnyailrjfOo idl bydby^yiq 7000j>0! brus offib odi in oldsysa M)x\t..yyar:aib'30 bdi

yd) rd i/rri^Bgny'io ojplivhq orfj *io4 -jrchoM 70 soH asib 'jyd.'o ^onmuso! (0)dyjjy fyn/7»fo'io 07J1 nntti "ailso yynmu«mii boci yfobo «25ni«i/<i sr-xisTj/afd«? yol ^nooH &y$q ibsb gJn-yge eJi 70 ze^nteud rinjjfc rd /jfdg£«oy vnBqffit.y.*

-H A ,bvbv) ,crnsd.b/bb> yboO sab 'iobfm bwolbi inuuinn o-yndxuoi o/i).yob* o? -mill mod) babnsxm; ?x . .1 £ I- i ?

riowss .lyfluyvyxii *»yj3b Oo body/10 ymsy dyjjv'Jo YtKiifial'k) y«b Krifi ydi oO (.'.»fbif?:v<f ..yvodft {&) boi> (A)srsqr/igBiaq do;-; oi bynobnsm ynxqmoy oofiffifjam

tfnrk jssy ybbyyoiq ydfto J7;;q yno «ahub ydy srii 0? ?.zom<iud yoo bibyy>/ ooybo^oq ydi yd b^Hhsv ra«bhy/ oi r}WM&iMz g yiio yd* itbimu'l

inooou; 5MJV* bao. did yd.t gniwoda /yusqrooy yyibto yi/^y-yya 70 .?oybbyjod-aliiv/ .-jiisy rtofif. ^nhob boyboy* .gmuimoirf wmoyt esoi y:fobroy;q ^o7.b:o

yjoivjuiifd fbf;o bo.; {£/') bus (A) aflrfft"i*1a*?«<| du« r» bydiry^ob sobdfXizij? iyoyyd'io jooioyro^ yd) ri'Jiv/ JoyrnyUitt dbij* yncqrrjoysa ibjrb: YO'jqiOoy

.rbidi Jos ni'i'isd Ktjoixivo'jri yd; o) y-idooyyu .yob

v>A ••(.ciq ?>; 70 jfr^fnob;.^. 70a dairni/i oi yntqmoo oync70«d yen: o? y;obb ?uxd i (b)7ot byb(707q ban AnAi zw. mnatnb 70 ytynooin ,ood; odi rA \yj(Jrvj?ssii\ -jftnooflob'ot yn«<{/noy dyobio irlyh aribio yujibbfd; od ibba yiofb .yl^bydya dii} ni

15 rfoocfi db/i oi bifiq nood ovs-d ^yyi {jot if^isioii^?: fan?. Hum ;o!Ooip;/dydo sdJ iitnifitts vyi^-m-Amiy. fY\n ytltu^i od Ibd?^ yjffjio'bol o flHw yo{;qo!oy

bobi/oiq kb y;yiyyil r, -^jodiivv Jttyoiaud ^aiob dquodic:n b^fbdouq yd AiAa km.oyrojjdbio airb'io M iioiiyy^ rA '\A\

hMAMAYYY\A\YASAX^AY^W^Jrlf3J\iiVi]^21

00.0?-,?. 0a00bSfifwrbw.9friO00.0V-.: 000/0 [ r::bmb boo 000b

00.001 Z OOObb' nub ^iA ^m OOO.Of06bvd£ 000.()b («f,ii; yy.A boj>000.c£

.000.0":"io ^yyxo m ?:lqiyyo7 w.m^ IhYio x*i Io Ob\i oi bopy faoomo iMxYtfibbR mi suJ4]

/tn$%9\

SCHEDULE 33- DRY CLEANING SERVICE:

License taxperyear $75.00

Plusand amount equal to 1/15 of 1%of gross annual receipts in excess of50,000. Inaddition to the license provided above, eachbranchbusiness shallpay an annual licensetax of

$50.00

SCHEDULE 34-COIN OPERATED LAUNDRY SERVICES:

First ten machines $100.00

Each additional machine $7.00

SCHEDULE 35- MANUFACTURERS:

Ongross receipts of 50,000 or less $190.0050,000 and less than 100,000 $375.00

Plus an amountequal to 1/30of 1%of all grossreceiptsin excessof 100,000 and notover 1,000,000; and 1/60 of 1% ofall gross receiptsexceeding 1,000,000and not over10,000,000 and 1/40of 1%of all grossreceipts exceeding 10,000,000. For the purposeofthis schedule gross receipts shallmean theentire receipts of the business including grossreceipts from government sales, salesoutside the Cityof Roanoke and inter-companybook transfers. Thus meaning the volume or value ofthe plant's transferred productregardless of whether transferred to another plantor affiliated company, or soldmanufactured under contract.

SCHEDULE 36- MEDIUMS:

License tax per year $500.00

YAYaT/Hff-y. *>. W/li-^L^JY^SiSULUSIMLX^

O0bv£ 7oyy o*o >*!;) y^oyyi.i

ri .O00..0c'!o ^yyxy m ciqbyyi Umiuu) ;^07o'io o\0 'io £ j\f oi b:;yy Uimwiz bm wdf-lyttfu'Yti boooo m Viin Sh;rb ^ob>;b dori/yb ifofi-j ,yvodn b'bi '07u y^rioob ydi « obnbbo

io :.<».«

00.oy

00.\Y

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b)bVc.£

r^ablYibt^ YtfOtffJAJ (IXfAM^JO /JO'.) -U [lAKYiiVAs

^y-ddouo; nvi i.rd'1

bboai boobibb; d:-bj

^H3S5bi'I"JAibV/J/ .*£ MJlKL'fsri^

o000,(bb>r:;q000.001 flfcrir*

*y( i--:o,fy vi\

yd brt;: 000.jj^

)oo bfif; 000.00 f 'io ^o;My id >0qbyoo ^oq? lb:'to -yd 'io 0b I ui bo;..y oiworoy an ;odO7y/o ;on bfiii 000r000.i afici.'.-y:oifoa.'qb-jyi esw.: ib'lo b': i Io Odd bo/; ;00o,0o0J -jovo

io t^oqiuq v;\} 7.0 f .000,000,0? yrdboov^o aJqfoaai k?.ot<j ibb «'•'i 'io Ob! Ono 000.000.0frfiRo**^; ybbobrb <^oob?jd ydbio vjqboyi v»j?n'> oo; toiyyo (bisk ;yqbyyt bo^ ybbyb;-; ?b'b

•(fa*qo7oy~vyjm r>ns yy)oojco>sdo yd') odi sbbnio fryb* ,-:yb> ioynimy/oxt ysob ioqboyijyuboiq \yyvvAti\iyA >Xu\iA<A -yidio yyb/70 voodo/ ydi ^obtfyro sod! .ybbniro doyd

bloa 7f« .7i7oqiooy by/bibb 70 ;obq 'lydionr; o« Ly77ybm-b •fo.dbjrivv lo asyiln^yyjy/vbooa Tjbo.'i by:u?:,b;ooooi

\?MAAXmf.~lt?tSAiA'A)\ Yc

oo.o(b;ij 7oyy r.>q yyi vtSi'-yYiA

SCHEDULE 37- MERCHANTS RETAIL:

Lessthan 10,000 $50.0010,000 and less than 20,000 $100.00

Plusan amount equalto 1/15 of 1%of grossreceipts in excess of 20,000and not over500,000 and 1/30 of 1% ofgross receipts exceeding 500,000.

SCHEDULE 38- MERCHANT WHOLESALE:

Less than 25,000 $100.0025,000 and less than 50,000 $190.0050,000 and lessthan 100,000 $285.00150,000 and less than 250,000 $470.00

Plus an amount equal to 1/30of 1%ofall gross receipts in excess of250,000.

SCHEDULE 39- UNCLASSIFIED/MISCELLANEOUS:

License taxper year $50.00

Plus an amount equal to 1/15 of 1% ofall gross receipts in excess of 100,000

SCHEDULE 40- MOTOR TRANSPORTATION:

Anymotorcarrieras definedby the Alabama MotorCarrierAct now codified in theCode ofAlabama & 37-3-2,1975. et seq. as amended for the privilege ofdoing businessin the city by operating any motor bus terminal, or any terminal or station facilities fortransportation by motor carrier, passengers, property,express, receivingpassengersorfreight for transportation for hire between the City and other points.

Licensetax per year $188.00

UO.Oc£

00.00 (;?

:J1AT3« '•Ajy.kllMl'.ilf. -\K AAAildH'^

000.0 i nvAi'&y*.

000J)£ oorb ;o<y) br^ 000.0

7070 ion brj; 000.0£"!o rtK3y/y id ^jqbyyi wo-qbo itf'i do ?: b! o? bupy jouoito: n>> ;yd*-i.OOO.OO't ;>idbyyyxo! Hjqbssri .'iaoqblo b°f lo Ob ! bns 000.00b

00.00 !£

00.0? j;?

• Oo.f.My^

00 W4-?

o;[j a*3 johy/ tamv^HaJU: -bo Xibmbm-

000.c£ nib) ea-sj

000.0S n«fli 225) b?L OOOxb000,00 J oEf!.; Hgyf boii 00o.bc.

000,0c£ iifjfb ecoi b«s 000.obi

.OOO.Oobio i^yyzy (A etqibjin woii; ib'io ^t do Of.'d oi bsupy inuornj:. tin ?.-.AH

:*{H:)mAJd'n?nf)jmm?.?j,> dyy .(b yUAfmmM

00.0b* Yrrf loo y;0 yy-yb.I

000,001 'Io s^yyzy oi s1q;yyy7 sfco'i.y :b *to bd ~io ?i\! oi bopy .iooooie oo kij'm

AY)Yly.i^nm/.^J >iYYYOU: -Ok ::JJ"JO;il'-: >d

ydr 0? bboboo woo joA ib-nb) 70joi/; iuoibdA yrb yd byrblyb *>•; yAyuyv foio/i- yoA;>yobod .yobbo; ogyibhq yrit 70S bybooois ?k .p?g io .?,\0J. ..£>£-\Y & nryydbA'io ybob

7o"i yyidibb ooboie 70 bbmiy! yoi; 70 danijnvj* <\\y\ loiorn yna .yoiisnyqy yd y/iy yd; 0:70:-;rji;sio;-^j-q *}b/byy7 ,i;^iq/:o .ynoqosq .^yyayjy'/y; /,orn;»'i 70?ofn yd nofLoj-ioq^fuvi.t

yoboq isebo am: yd ."> yi'biooyoyd ydd io! oobyioq^wo 70I bbbl

OO.aj.b'ii'. YVAf 7oo xio o^oyyo.i

SCHEDULE 41- NEWSPAPER:

License tax per year $145.00

Plusan amount equal to 1/15 of 1%of all gross receipts in excess of 50,000.

Delivery of newspapers published outside theCityof Roanoke shallpay an annuallicense tax of

$40.00

SCHEDULE 42- PARKING LOTS:

Forthe first twenty-five (25) spaces $50.00

Foreachadditional space $3.00

SCHEDULE 43- PAWN BROKER:

License tax per year $285.00

Plus anamount equal to thatrequired of a merchant retail on gross receipts from sales ofmerchandise, as provided in schedule 37.

Less than 10,000 $50.0010,000and less than 20,000 $100.00

Plus an amountequal to 1/15of 1%of grossreceipts in excessof20,000and not over500,000 and 1/30 of 1% ofgross receipts exceeding 500,000.

SCHEDULE 44- PISTOLS AND OR OTHER WEAPONS:

License tax per year $50.00

OO.cbU iJ;oy 7yq xfy y^o-yid

.000.Cb\o ausim ;d ;oqbyy; eaoiy ib'b «H lo bbd oi Ijsjjps ojoooip f??i ;yb'l

bonok as yoq Ikrfa ydooouiHo ydD odl obbbjobydbidw; ^i^qsq^oorbo yiyyibC''io yyo y«Hyyl(

00.0?*?,

00. Or.51!

00X£

00.?.8£<

baXivV/.i'tfttA*! •.£iomo::m':>»

.weo?. k£) yvb-yinov/j te'ifr orb vAI

yyoq;> boodibb; d-y.y vo'd

:ti:mom /iWa'S •Y^UYfbiH:^

7y;yy vx*. v;0 yynyys. 1

'io <\Aay rm/fi giqiwi azoiii no fb'yi ifrsd^so:! bb boobpyi .jjoO oi booo ifu;y:oo au zuHSt. AvAyjAx?, b bobboiq ?.:.: yyibofbysom

00.0b?

oo.oo re000/)i iifj;it ;jat»..«

000.0£ ami w.yi boj> 000,0 ?

iy.ro Jon bm 0U0.0£'?o swjs'jzy b. ?Jr?.iyoy;7 ^O7o*io b'J lo I'YYA oi ij.oops im/orcoi on mAA\.000,00?. £>/dbyy;>iio ^jqbyy* y;;o ryi lo oft to 0£\ ( bn»; 000.00?'

;^^OTAyr^^yiHTO^pO^

oo.oss ioy/770 yoO yfo-yyj...!

Plusan amount equalto 1/15 of 1%of the total grossreceipts from such sales.

SCHEDULE 45- PREMIUM STORE:

Less than 10,000 $50.0010,000and less than 20,000 $100.00

Plusan amount equalto 1/15 of 1%of gross receipts in excess of 20,000and not over500,000 and 1/30 of 1% ofgross receipts in excess of 500,000.

SCHEDULE 46- PROFESSIONS AND VOCATIONS:

On less than 10,000 $75.0010,000 and less than 25,000 $100.0025,000and less than 35,000 $145.0035,000and less than 50,000 $192.00

Plusan amount equalto 1/15 of 1%of gross receipts in excessof 50,000.

In addition, the employer shallpay $40.00 on eachprofessional salaried employee.

SCHEDULE 47- PUBLIC UTILITIES:

For selling ordistributing electrical current, natural gas, water, sewage, steam, and otherpublic utilities.

Anamount equal to 3 % of thegross receipts of thebusiness transacted in themunicipality for theprevious year for thesale ordistribution ofelectrical current, naturalgas, water, sewage, steam, andother public utilities from any point in or into themunicipality. Forthe first year's business when an existing utility is taken over, theamount of the license shall be computed on the basisof the grossreceipts of the prioroperators plus thegross receipts of thenew owners inaccordance with theCode ofAlabama, Sc\ 1-51-129.

SCHEDULE 48- RADIO BROADCASTING STATIONS:

••yby dyoa £fsod 3iqboo7 movi bi-o yrb'io <bs Jo cl\i ot boqy iooorno ok y.iA1)

00.0?.*

00.00 il

TMTZ WymtiAtiA -ob 3JLHf3H'V.

000.0 i fjfif{» ^od

000,0£ ifurii %5: boo 000.0!

yyy joo box 000,0£ io ?.so;i//> oi -oqiyyy: rfao'sy 'io tK°f fc £ rd o) buoy nwomt: m: '-old.00b00< io ?&rjxx tA tKiyyyyi zwyw Jo o?blo 0£\J bim 000.00c

00Y.\T

oo.oo r?;00bbd#

00.Sd-l£

:gT/*0!TA30Y (Y/.J. StfOfciOTOJW-dfc 3Jjn.''i?0>.

000b« ru-dj w.y-bjO

00Ob£a^di;-yy? b>o 000.0 j000.?.c. fiydj yyyA hrm O00,t£000.AC n::Al va>aA bo- 000.?;

.OOOjbblo cty.)VJti ?A sjqj^yyrj ;yo7/bjo bb 'A.t cbl o* loopy ooyooi; oo >ob

.yyy(;iqjfty bobfcbh isnob?.oto7q thus no 00.0b* ysq ibida 7yyoiqjoy ydi ..ooiJibbi oi

:^UTLtnb AlAttAA -\b :bbKb;Hb>

lyfbo \itin .00:7^ yo^y/oii oyjo// y;;y f.vnjjws 0oyT-i.iy bohbyb jyrtiji/dnfaib *:o ob<b;i 7o'l^yrbblo yddi.:q

yd? oi b:o*yi«ofi7! ^obHod or|jl.o bqby-37 K«?o7g odi 'io r? £ oi bopy ifn/ornr-: aAb'io'iir-o J;7ync') bynjyyJo Jo no'suyih-AY 70 A::?, yd) .bl 7«oy ^obvyiq yrb 7.0'f ydbobinoo!

y(ii omi 70 oi bdoq \mmm\ aAtiYUi'. yiidoq tjiIjo bns .aims?, .sqi-wo- ..iota-// .?.$myd? y>y> n-»bi si ybbb yrb.ibxo oo osb// *-ub<-ijd b-^yy b7fi orlj Tod .ybbobinofo

bohq yrb io >o;jiyyyj seo'i" odilo b?«d odi no byJoqmoy yd \UA< yyoyrdj odrto .muooi/;Jo yoo'.} odi dO/y yy/jsbfyyyfi nl ^7yo7/o y/yo odbio *.iq.byy7 ago'Si? yd) auiq ;oooviyoo

0<" f _ i r-. f I 'f f-r'-rrL-A '•

ii^fitlM

On less than 50,000 $100.00

Plusan amount equal to 1/15 of 1%of gross receipts in excess of 50,000.

Thislicense shallnot apply to thatportion of the business that maybe in interstate orforeigncommerceor to businesswith the US Government.

SCHEDULE 49- RAILROAD COMPANIES:

License tax per year

(1) Ifthe Municipality has a population of more than 5,000and notmore than 10,000, license fee is $25.00 for the first 1,000habitants and $30.00 for each additional 1,000 people or majorityfraction thereof.

(2) In the event thepopulation of theCityof Roanoke does notfall0^ Into the aforestated category, the license fee shall be theY maximum allowed pursuant to the CodeofAlabama, 1975,& 11-

51-124, as amended from time to time.

(3) Theamount of theprivilege license tax for engaging in theBusiness of operating cars for transportation, accommodation,comfort, convenience or safety ofpassengers on or over anyrailway lineor linesfor the privilege ofdoing intrastate businesswithin the limits ofthe City ofRoanoke shall be stated as statedpursuant to Code of Alabama, &11-51-125, as maybe amendedfrom time to time.

SCHEDULE 50- REAL ESTATE COMPANIES-AGENTS-BROKERS:

On less than 5,000 $50.005,000and less than 10,000 $75.0010,000 and less than 25,000 $100.0025,000 and less than 50,000 $145.0050,000and above $200.00

In addition to the above licenses, each real estate agent shall be required to pay a licensetax of

00.0011 000/b royb y,ybd i

.OOG.Obb wxy/i'j rd aiqbyy; twi^o <•;'? \ Jo obi oi boj-y iooomu jm ^oH

so .yjste'iv/id rd yd yyorlob) %sniaud sribio ocihoq jf>fb o- yiqqs loo ibrb yanyy:! AAAJnyfttfi'ivvoi.) ib.J ->i'0 dJ-ov iwsobod oS 70 yy-ornoioy rodyjor

:&WlAT*o"00 liAOibUAH -VI- ^U'-KbUiOh

7ooy wi XijJ y^oyoi.i

ion boo 000b uiiib Loom Jo ooiJdiiqoq r.asd ydbqbboM orfnj (!}000J irofi orb "Jdi OObbj: b y?: y^nyyd ,.000,01 rojrii Oioor

/Jhqipjri io obooq 000. f boobibbo dyijy 70J OO.OtS bmi zta^kbd.1007yrb oobybl

iidi ioo ?.voh ydoofiO./{lo ydb yrb Jo ooiJoluqoq vAi imvo oilt al (£)yd; yd Hod* ysd ozm'Ai yd? //logtrfa:) bysslay7bb yrb o^d

Y i io .o\"0[ ..iMmididAloaboO ydi o:r .tftfiOcooq byyvobb rnornivfern.yob] oi smi'J /nodi bybnyroo <o; ,!>£[-i 0

•sdi oi -jni^ooy vol yjii sxnii-sil ogsbvnq odiJo mooooo 00T (c),oobobo:/oooyy?$ ,noi.ttnoq>oo7j 70I <7f.;o ^fbb7oqo io aarjnf&j'J

yoG vjvo 70 00 Kiogovi^/sq Jo yidiiis 70 yynsmy/aoy .no! moo^yobod ytoi^ronl »niobJo y!plbbq od;70J «ynii 70 yb! yoy/ibnbo'i'Mla ?.& bybb od Mi-tffe ydonooM Jo yob odiJo stfbfiii ydi nbfih*byboyn/ij yd osm £h b£ 0 !b-; 1Y? .uoysdoiA Jo oboC) o] j/jjuftiucr,;

.0:00 oi orob On;b

^MiMiSHiiy^

00.0?.?.00bv£

00.00 li

G0.^I«!

00.00£«

000b orbs zzA nO

000J H niifb *,od kift 000.Y000b£ mub >;:A baa 000.01

000.0?. 'obi c;:yi bus 000.r.£

yvocfo bm 000.0c

yaoyyii 0 yr>q oi bybopy! yd Jbd* Joyy/i ofjo^y bordosy .?y}yiyyb yyocb yrb oi Hcbibby 01

$50.00

License taxes due from agents or employees shall, at the election of the city, be paid bythe agent, employee, or owner of said business.

SCHEDULE 51- RENTING & OR LEASING:

On less than 2,000 $35.002,000 and less than 5,000 $50.005,000and less than 10,000 $70.00

Plusan amount equal to 1/15 of 1%of all gross receipts in excess of 10,000 but lessthan100,000, and 1/30 of 1% ofgross receipts in excess of 100,000.

SCHEDULE 52-REPAIRS & SERVICES:

Onlessthan2,000 $25.002,000 and less than 5,000 $50.005,000 and less than 10,000 $75.0010,000 and less than 25,000 $120.00

Plus anamount equal to 1/15 of 1% ofallgross receipts inexcess of25,000.

SCHEDULE 53- RESTAURANTS. CAFES. CAFETERIAS:

On less than 25,000 $80.00

Plus anamount equal to 1/15 of 1% ofall gross receipts inexcess of25,000.

In addition a license for operating a lunch counter orsoda fountain must beobtainedwhetherin connectionwith other businessor not. The licensefee shall be

$50.00

Approval from the county health department must be submitted with application for citylicense.

SCHEDULE 54- SCHOOLS/FINE ARTS/PERFORMANCE:

00. Obi'

;d bbq yd .y3b ydi Jo oobyyb od/ )o Jbdr. r-yyyobroy 70 ^iiio.iya mod yob ,y:y^ yosoybi.iiS70p!id b?^cJ(> 7^0770 70 .yyyboO.y ,Ki'.'?.Mj' orb

bObCY

OOb'-'b

oo.O-b:

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00OA -obi ?y.A r\G

000b m;di «svd boy O00.£

OdbOi (i;;df v;-d bnc 000b

iftflj d%{ iiid 000.01 io Hcyyyy ni cfqiyy:/* w:oiy fiibb.? Y?\ Jo obi oi loopy Uiu<nv& o.« aui'-i.000.00 Ho e«?yy/.ooi ^jqb:/..7 e;-:o<o Jo bo Jo Ob! bofi ,000.00 £

00. <£^.

00.Obi:

00Y:£;i:

00.02 b:

b^lliM^ibyrlii^M

000b UiAi y-y! oO

OOOb !'M;di wA bfiji OOOb000,01 n;-di ~yj bo; OOOb

OOObbnsdi i-;?.^! bn/.;000.Oi

.000b£Jo c^ooxs fii bqbyy7 &>oi<j 'bJo b'l Jo •: i'\i o; bopy iooo/oi.: oi> *bb

WM>£ 000. >£ oodi <«»I oO

.000,c£'io ,«0'j;oy oi ;oqbyyi <tt070, Obvo ».-?! Jo y b i oi booo ;oo<>roj! on cu\H

Doo-ojsdo yd i^oin objttuo'i fbo^ 70 -/sjOijod byob j; gnijp-isqo -jo'J oeoyyi! &oobibbn byd Hod* ssb ynnyyb yd! .Joo707*ynbod tji\x; AYu; nobyooaoy u- yjiUyAn

00.0?;£

Jhvo'S iYAUu-AiOfUfi fijiv/ boibYfjdy^dbiwn Joorfd'iisqyb dte-d yon'oy yd? o;od byoioyY..y^oovd

i3blKlML^iyblM-!AMM d.r ?a-pn^

|fPN

On less than 25,000 $50.00

Plus an amount equal to 1/15 of 1% ofgross receipts in excess of25,000.

SCHEDULE 55-SKATING RINK:

License tax per year $190.00

SCHEDULE 56- SHOOTING GALLERY:

License taxperyear $190.00

SCHEDULE 57- SWIMMING POOLS:

License tax per year $190.00

SCHEDULE 58- TAXI SERVICE:

License tax per year $100.00

SCHEDULE 59- TELEGRAPH COMPANY:

Intheevent theCity has a population ofover 5,000 and under 10,000 habitants, thefeeshall be $75.00 per annum. In the event the City has apopulation that does not fall withinthe aforesaid range, the amount shall be asstated pursuant toCode ofAlabama, 1975 &11-51-127, as amended from time to time.

ocobi: 000,o£ ['Audi maA u.(}

.OOOYb'b wtfttYM m ^ioiyoyf #io*obb <AA'\o ?-.J\i o* buoy inuoroo rja ab<J

. ./J > . iJi <.ft. t i f ..,-.' r. -',C ..• .2 J t J :?. i » ^f.

oo.oou 7/-yy 700 y.fA Oooyyy.i

Y^:?..bi/..'> ;>YnooH-< -be AAMYnvy

00.00!? 7i.;yv 70'; xj.O yyoyyoi

i^yQSlii;^ ?j2g

OOibb: •JO.y 7yq >y.;.v y<yiyyiJ

.I2il0iMiZAijiii:LLi^lDb

0:) 00 • :-' 7oy (7oq ;oi? yfoiyy; \

iX&fe2M!^

yyj yd! ^oootirbd 000.01 isbni* boo 000,?: 7yyoJo oouobooq o <ob yob yd loyyy :bi bmrbiy/ ife'i *oo ^oob tool oonboqoq a and yb> orb ioo/s yrb til jmtmsi w 00Y:V# yd ibd>

;& ?.£vM ..B/osdrtbo Jo cbob oi iaso-itoq by/oM z« od Had* muoixm yd? .$%mn bio>07ob; yd*.smif ol. y.rriij: oirdi bobnooii; ?.,«: .Vb-'•• b- M

SCHEDULE 60- TELECOMMUNICATIONS:

(A) If the populationofthe municipality is more than 5,000 but not more than6,000 the exchange license fee shall be $270.00 and the long distancelicense shall be $68.00.

(B) If the population ofthe municipality is morethan 6,000 people but notmorethan7,000 people the exchange license fee shall be $330.00 andthelong distance license shall be $83.00.

(C) If the population ofthemunicipality is more than 7,000 people butnotmore than 8,000 people the exchange license fee shall be $390.00 and thelong distance license shall be $98.00.

SCHEDULE 61- TELEVISION DISTRIBUTION:

License fee per year $190.00

\ Plus an additional amount equal to3% of the total gross receipts from said business. Thislicense is inaddition toany charge orlicense provided inany cable television franchiseordinance. Provided that no person shall engage inor be licensed tooperate atelevisiondistribution system without first securing a franchise from the City.

SCHEDULE 62- THEATERS:

License fee per year $10000

Plus an amount equal to 1/15 of 1% of all gross receipts inexcess of 20,000.

A separate license must be purchased for the sales ofmerchandise, or secondaryoperations. This license would be based on the merchants retail schedule.

Less than 10,000 $50.0010,000 and less than 20,000 $100.00

Plus an amount equal to 1/15 of 1% of gross receipts inexcess of 20,000 and less than500,000 and 1/30 of 1% ofgross receipts in excess of500,000.

^AOiJ/X)UJUAYO'AAATr ^^AAA(\:\yrj?.

fittdj wmi kmAyl OOOb o;o'0 oioro b ydloqbmooi urfj Jo ftob?>h/qv»q ydrU (A;yyo-obb oooi od} bo; 00.0v££ yd ibd* yyJ y>:oyyd i^mjrlv/"; uib Ono.O

.OO.Hdillyd djbKyyoyyii

•oo o?d yJqoyq 000.0 nmti 77007 b ybbqbiflUiO oAYio nolbbqoq od/')d (bi)*Ml b/if; OO.OcXif. od ib>ob 0:.;; */2frjv?i yyoedoKO ydi bqosq 00OA oufb y»oro

bOY3$ od Vnfrt '&mrA\ oyobbb qnb

jyo ml siqosq 000b' nibl yootff id ydboiyioom yd; Jo nyiBbqoy ydi J] Cj)Ofi; bf«B 00.00X2 or! lfmb». ydi OHOyyi! agncrbKO yd) sfqoaq 000.8 ood? 07001

.00. &b yd iioda vij/iooi! yyobbb qoo!

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00.00 i^ 7 'iO'J yyi yj-.nyyj.j

ddd" y^yobfjd bi«?. rooil aiqiyyy: 2rjoi.y feioi yrb Jo ©\°£ 0.1 bopy Jrw.wrij bnoldbb; m, addyyiobinvd ooblvyfyr yidr;a vnr; oi bybivojrj ovjnyod 70 yg7orb yo»> o< ooibbbs 0; b yooyyiiooibyyb? ,0 yjoryqo oi b:y-:oyyb yd 70 ul oy/%oy !bd? oocooq oi* \nAt bbrorb .yyoobbio

.yriO *?iii Oio/'i ybnynrdi *> gb'Ufyyy &•»? bodbv/ .••nsta'/?. oob;di"0bb

i^^li!;JiiIl^il^y:Ji!lUY£

ooou 1z 7uyy 7yq yyl y^oy^Ki

bOO.Obb >iAor.»z*j oi ;Oqbyyi <;:oiy lb Jo A"~ IJo obi o? bupy boor-iu 00 .odd

yooXToyyK 70 .ybkugnyjoOY jt> c.yib& ydi 70J by?yybn:q od i^uro ssnyyd 'jj):m,*iy;> AsAuhwh'A Ymfy'i wiv,tir&cn odioo boind yd bbo.v vanv.41 bd'b .eOoboyoo

00.0.-2

00.001 # OOO.ibocfii^dbOfbiOO.Oi

flf.d'j %si bfis 000,0£ Jo ,™yyy.y r/i •:>Jqbyyi ««t?-i» Jo Ar' Ho 0{A o) ifoqx, :>ooono; o;> *uN.000,00c Jo igovxy rd POqbyyi .ii^robo bd Jo Obd bn<; 000.(Kb

/^

7^1

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SCHEDULE 63- TRADING STAMPS:

License tax per year $145.00

SCHEDULE 64- TRAILER CAMPS/MOBILE HOME PARKS:

For the first ten (10) spaces $75.00

Each additional space $5.00

SCHEDULE 65- MOVING COMPANIES:

License tax per year $60.00

SCHEDULE 66- VENDING MACHINES:

Weighing machine operated by pennies $10.00

For any machine vending peanuts or peanut products $30.00

For first machine operated by nickels, dimes orother $30.00larger denominations ofmoney and dispensing merchandise,food, drinks, and cigarettes.

Each subsequent machine $15.00

For any music oramusement operated by anickel, dime $50.00or larger denominations of money first machine

Each subsequent machine $15.00

This license shall notapply to any coin operated gas meter or telephone or to any

!8WiAT£ ^maYM'i -£r) :iA'xi:m:}?.

ooym? 7s;yy ioo /aA oac?yyiA

YfASi/Xi 'AUOU yJlUOKMWUAYj >b?AU.A'1 -bo ibbKOHb^

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oo.oa

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7-:yy •j-:>0" >:;TJ y^iyyf. J

iM&LLQA^^

>yjooyq yd byjjyiyqo vtYutesm yoidqbW

aij«boiqiuni3C*qtOftJuri!j'jq ooibiyy obdoyjo /osyioy

7ydio 70-:omb ybydyb yd boJToyqr= Ofibiyurjf ?<;b< 70'?.yiibo^iy-yyj onbny^ib bnjj /yoo<o Jr> c-ofbijobriortyb io:nb

.«»'i'>i!jiijjy bos .;obbh .bob!

ybdyviio invi/yy^dfy: ;bb;

om$o Jydyios yd byunoqo jnyoiOcwoi; 70 ybooi vor: 7oi•ynAouf'i tenl yooom Jo ^oobubo;'voyb syyod io

Ofdrb/vy o!youy;ybft OybJ

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/f^N

machinedispensing postage stamps or other necessary articles on a non-profit basis orfor emergency purposes only.

SCHEDULE 67- WAREHOUSING:

License tax per year $100.00

Plusan additional amountequalto 1/15 of 1%of grossreceipts in excessof 10,000.

SCHEDULE 68- WHOLESALE GROCERY& DRUG SALES:

On less than 100,000 $190.00100,000 and less than 150,000 $285.00150,000 andless than200,000 $375.00

Plus anamount equal to 1/15 of 1% ofallgross receipts inexcess of200,000.

SCHEDULE 69- TRANSIENT MERCHANT RETAIL:

Each person engaged inretail sales ofany kind without an approved established businesslocation in thecityshall payan annual license feeof

$300.00

This license shall not apply topersons selling agricultural produce that the persons havegrown themselves.

SCHEDULE 70- ASSISTED LIVING FACILITY:

Onless than 25,000 $65.0025,000 and less than 50,000 $100.0050,000 and less than 100,000 $125.00100,000 and less than 500,000 $160.00500,000 and above $175.00

f^ Plus an amount equal to 1/15 of1% ofall gross receipts in excess of500,000.

'io mod sfjo'jq-non <y no lyAAviii yoo^yyyn isfbo 70 nqoiios ygo^oq yobvoiyqbb yobox;oj.yloo ^y^oo70'.: yynyyjyoiy vSi

Xr/A?AK)mHtYU bd 3,ii.j«MVi:;>^

00.00(2 7ii7'' 7ya yjii \y?ji$AX

,000,0! Jo <*yyxy (A zk-'i'syyi ->:o7y Jo t?b Jo y i\i 03 bi.jpo iio/ooso bnoi.iibbo no ?Mrl

OOdb j <> UOO.OOi crorj/ -yd i;0

OObK'by OOOdbi o;bi ^yy| bov 000.00/OObVbi: 00o..00£ /obi ^yi btto 0OO.0'.!

.000,00£'Jo vyyyyyj \A sjqb:>3-« 2*070. libio o^i Jo ci'A oi loopy foooo/o nn r:ob

biyj!M^Ly!ib!JiiaiAXh,M

aawiaud bodbfdfo^y bijvo-iqqK no bodbw bob yooJo zA>& \\yyy\ (A iyyyu-ymo nojoyo dybiJo ss't si-nsoii Jmjon.fi o;> vnq ibob vdo odi oi oobiyoi

00.0of.2

yyb «no;:*voq ydi ybs yyb>07q i»f?i;liutjr!ij« gm!fo£ znc&rjq u\ yiqqn Oxc Ibda ^ivjAlaidJ'.2t;v?yXo?yd? fj/ovii;

oo.coA

00.00/3?00 ?r« .7

oo.0oi£

Od.cb i£

.?XD*IIlMili2£[W

000.?.£ niifb fy;yi oO000,0?: Or.yb i^d b/o 000. f:£

000,00! nab wA bm 000.0b

000b<b oofii ?:&\ boo 000.00 >

yyodi; boa OOU.OOc

.000.00?. Jo v.?syyy$ oi siqbyyi <:^m llbio b'l Jo 0 i\i oJ inupv Jhoo/ok an tulA

SCHEDULE 71- DAY CARE FACILITIES:

Any person providing care to more than six (6) children, not including their own childrenor wards, during part of, or all ofthe day, shall pay an annual license fee as follows:

On less than 25,000 $65.0025,000 and less than 50,000 $100.0050,000and less than 100,000 $125.00100,000and less than 500,000 $160.00500,000 and above $175.00

Plusan amount equal to 1/15 of 1%of gross receipts in excessof 500,000.

SECTION 23. Exchange of information:

(a) The license officer may exchange tax returns, information, records, and otherdocuments secured bythe municipality with other municipalities adopting similarordinance for the exchange of taxpayer information, or with countyor stateauthorities. The license officermaycharge a reasonable fee for providing suchinformation or documents. Any tax returns, information, records, or otherdocuments soexchanged shall remain subject to the confidentiality provisions,restrictions, and criniinal penalties for unauthorized disclosure asprovided understate or municipal law.

(b) Any such exchange shall befor one ormore ofthe following purposes:

(1) Collecting taxes due.(2) Ascertaining the amount of taxes duefrom anyperson.(3) Deterrnining whether aperson isliable for, orwhether there isprobable

cause for believing a person might beliable for thepayment ofany taxtoastate, county, or municipal agency.

(c) Nothing herein shall prohibit the use oftax returns ortax information by themunicipality inthe proper administration ofany matter administered by the LicenseOfficer. The License Officer may also divulge to a purchaser, prospective purchaser asdefined pursuant tothe regulations ofthe Alabama Department ofRevenue, orsuccessorofa business orstock ofgoods the outstanding sales, use, orrental tax liability oftheseller for which thepurchaser, prospective purchaser asdefined pursuant to theregulations ofthe Alabama Department ofRevenue, orsuccessor may be liable pursuantto the Code ofAlabama Section 40-23-25,40-23-82, or 40-12-224.

SECTION 24. Effective date.

uyddob o//obydj grdbufoni urn yiyobiidy {0} xb nod; 07.007 o.i 07;yi y/bbiyoiq oo;nyq /nAyy/oibb cu yyby^ojyyii boons ob y?;q \lmh .yb"> yb Jo .»{;; »o ./io ft/:q o:d7yb .b;7::,y v-

00.?.?>&

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oo.oo iiii

oo.cn?

do*bb£ oinb hhs* .oO

000.0-:: -yyb oobbooOOObb

000.001 nod; yy bo; OOOdb

000,00?. oodi y-b by; 000.00/

vvodo ooo 000.00?

.000.00?.Jo c^yi/xi A >yq;y-.jyi /i^roo'lo bO *•>.;. ? ?• i *>» buoy Oir;ofo^ no ;*yi:j

iydio b;:oi .booyyi .oobontTbbd ,?.mu]in yx4 y^n/byy.y yooi syyroo 0*00:0! yd J 00vAuniy gni/qobu Koiiibqbborn 7ydbi rliivy yirbqbbufo o;b yd byiiw,?. ^ooyoooob

ooo> ro (Hiuoo ttoi-ff 70 .oob.onoJb 7^7iiqxo) Jo yyoobyy;: yd* 7oj yyniiobooA-yyi i^dblyoiq 70J ydi oldenoasjo'i.»; yioiby yoro •lyyb-o oy5yyH yyjT .^yiihodnw

7obo 70 .&b7oyyjor/Otiunrrddi: .^(Oj/yo xii? ynA .^jrjy^oyyh •<<> ooibondbd.^'ioiai/o^q ydi/d)oybiJ{K)y yd; oi -iyyjd^ imcum ibrb b.>y.ondyyy os stewuoob

7obofi bobivo'tq <o: yio^obbb bob70(Ox:;;no <o» <vbbnyy bobiyjy bu; .^/sbfyhteco.y/i;J' bqbbisom 70 sluis*

:;•'.y.oqjjiq ,^f:!V;odoJ odi Jo y;c'o: io yno7ol yd ibd?. y.oubyyy by:.'- yoA. i-A)

.oob tfo.vyy <jbjyydbb (}}.rO^OO 770; 0-07.1 000 r.yy.ibiO iilOOO-O y/.O yoodiii7y:^'/\ (£r

ybjiidroq b 07yd.f 'isril&riv/ u; /bt yid/b Aoo^oyq r, 7ydJyd/r yobbnvyjyCj ;€)oi >;;0 yoo io Jnyjny^q yd} 7nJ ykbi! yd jdyio; oorui'O &oubbbd 70J y^ojjy

.yynoyo biqiyioomio .yinooy .yfe^

ydi yd iob^oioJrd v:-;j 70 tim^a xiblo 0*0 yd! tididoiq ii&bi nb7od ^oifbob ( ;joyaoyyr..! orb yd byjoivbdoby 7yb.yo yjtbb) nobrobbiob'. ;oqo7q yd.; oi .oibqbbo.o

•y, lyrbyjoq o\oOov.j.:>ovq. .--.ogisdVtijq s oi .v»ttr/ib ebo yoonoydJO y^oyyU yd I awAYY)yy*yyyo>: 70 .yooovy>bf; U'$mrvx\iAi rMU'ArAA lAfUi *no0boo.y7 o/b ot inuis^y){{ byobbb

yd; io y)(iiO/;d ?f:; luirry'i 70 .7^:: yyi':.; i/o:tbn«;;:)uo od; >:booo Jo /ly-oj*-. y(; i!r:-:vd^;/(-j •• ;;>'jfO «;^ Kir.ij«!iiqd7v(«'iob ^0 70KSdy7ijq y7ijyyc:rj07q yfyj'ioiyiijf; yrb liyid// id! 72!!'.;v.

m?;o^!q yidoi! yd vurr: 7o<?:yy:u;;- 70 yy;jOy/y/j Jo moomnqyU nra/jdojA yrb Jo ^aAltAlilyyldob-C 1-Of- 70 .bjcbb-ob b£bv-5Yb £;07ly^ o/o:b/;(A Jo ybO odj' oy

.f*3b> y/itoyYH d-b bOj'noid?

z^>

^/^

This ordinance shall become effective on and after January 1, 2008.

SECTION 27. Severability.

The sections, paragraphs, sentences, clauses and phrases of this ordinance areseverable, and if any phrase, clause, sentence, paragraph, or section of this ordinanceshall be declared unenforceable or unconstitutional by a court of competent jurisdiction,then such ruling shall not affect any other paragraphs and sectionssince the same wouldhave been enacted by the municipality council without the incorporation of any suchunenforceable or unconstitutional phrase, clause, sentence, paragraph or section.

SECTION 26. Repealer.

All ordinances or parts of ordinances in conflict withthe provisions of this ordinanceare hereby repealed.

Adopted b'ephtir lo I Qpo^l

City ClerkMayor Henry VTB

Council Member Mack Bell

Council Member Walter Sudduth

/y ./AyUjiACounoil Member Buste/Robinson

-, -km*?. v. -—nCouncil Member Tammi Holley/

Council Member Richard Fetner

.800£ b wuHA.\oih\ him o.o y'Abbfly ycooo-b Wmk yofisoibio <dr!T

zjl*1Ma<'&a^;, ^ * vi'o v.rb)M c

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Business Activity

Accountants

Acoustical Contractors

AdjustersAdvertisingAerial SurveyAgents-Real EstateAgents-TravelAir Conditioning RepairsAir Conditioning SalesAir ExpressAir Freight ServiceAlarm System ServicesAlteration ShopAmbulance Service

Ammunition Sales

Amusement Machine

AntiquesApartment RentalAppearance BondsApplianceRepairsApplianceSalesAppraisersArchitects

Artificial Limbs

Asphalt PavingAssisted Living FacilityAttorneysAuctionsAudio Equipment WholesaleAuditorsAutomobile AccessoriesAuto Rental-Short TermAuto Rental-Long TermAutomobile AuctionsAutomobile Dealers-NewAutomobile Dealers-UsedAuto Finance CompanyAutomobile Paint & Body Shop

INDEX

NAICS Code Schedule No.

541211 46

238310 17

524291 46

541810 1

541370 46

531210 50

561510 52

811412 52

452990 37

492110 52

492110 52

561621 37

811490 52

621910 52

451110 37

454210 66

453310 37

531110 51

812990 9

811412 52

443111 37

531210 50

531330 46

812199 52

237310 17

623311 70

541110 46

453998 3

423990 38

541211 46

441310 37

532111 5

532112 5

453998 3

441110 4

441120 4

522291 25

811121 52

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V

/0^\

Automobile General Repair Shop 811111Automobile Parts Dealer 441310

Automobile Storage/Parking 812930Automobile Tire Dealer 441320

Automobile Washing 811192Bakeries 722110

Balloons 453220

Bankrupt & Fire Sales 525920Bank(Main office) 521110Bank(Branch) 5211101Barbecue Stands 722320BarberShop 812111Beauty Salon 812112Beauty Supply Store 446120Beverage Equipment 424990Bibles & Books 451211Bicycles-Dealers 451110Bicycles-Repairs 811490Billiard or Pool Rooms 713990Boarding Houses 721310Bondsman 812990Bookkeeper 541211Bookstore 451211Bootblacks 8129901Boot or ShoeRepair 811430Bowling Alley 713950Boxing 711310Broadcasting/Radio 515112Brokers-Cotton 115114Brokers-Securities 523120Brokers-Pawn Dealers 522298Brokers-Real Estate 531210Builders-Residential 236115Builders-Heavy Construction 2373101Building Materials 444130Business Service Center 561431Butane Gas 221310Cabs-Taxi Service 485310Cable & Other Subscription Programs 517510Cafes 722110Cafeterias 722110Candy-Retail Sales 452990Candy-Wholesale Sales 424450Carnival, Fair, Circus 711190Carpet Cleaning 561720Car Wash 811192

52

37

42

37

52

53

37

6

14

14

53

7

7&37

37

38

37

37

52

8

39

9

46

37

10

52

11

22

48

13

12

43

50

17

17

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27

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Caskets-Wholesale 423990

Catering Service 722330Cement Ready Mix Company 327320Cemetery Company 812220CPA 541211

Child Day Care Centers 624410Cigars, Cigarettes, Tobacco Sales 424940Circus 711190

City Directory 511140Clairvoyants 8129902Clinics 622110

Clothing-Retail 448140Coin Operated Machines 454210Collection Agency 522390ComputerStores 443120Concerts 711310Concrete-Ready Mix Company 327320Consumer Lending 522291Contractor-Residential 236115Contractor-Residential Remodeler 236118Contractor-Water & Sewer 237110Contractor-Highway & Street 237310Contractor- Commerical/Heavy 2373101Contractor-Concrete 238110Contractor-Framing 238130Contractor-Masonry 238140Contractor-Glass 238150Contractor-Roofing 238160Contractor-Siding 238170Contractor-Electrical 238210Contractor-Plumbing 238220Contractor-HVAC 2382201Contractor-Gas Fitters 2382202Contractor-Building Equipment 238290Contractor-Drywall, Sheetrock 238310Contractor-Painting/Wallpaper 238320Contractor-Carpet-Flooring 238330Contractor-Cabinets 238350Contractor-Site Preparation 238910Contractor-Signs 238990Contractor-Swiniming Pools 2389901Contractor-Fence Installation 2389902Couriers 492110Day Care Center 624410Delicatessen 722110Delivery Section 21

492210

38

53

37

16

46

71

38

15

21

36

29

37

66

52

37

22

37

25

17

52

17

17

17

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Electrician

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Fitness Center

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Furniture Store

Furniture Movers CompanyFurniture Repair ShopFurniture Storing FacilityGarages-Repair ShopGas Appliance SalesGas-Butane

Gasoline-DeliveryGasoline with Convenience Store

621210

541410

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237110

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424720

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Gasoline-Retail(Pumps Only) 4471101Gift Shop 453220Golf 713910

Grocers-Retail Store 445110

Grocers-Wholesale 424410

Guns, Pistols, Revolvers 4511101Hardware Store 444130

Health Club 7139401

Health Supplement Stores 446191Hobby Shop 451120Hospitals 622110Hotels 721110

Ice Cream Parlor 722110Ice Cream Truck/Peddler 4543901Ice Machines/Self Service 454210

Income Tax Service 541211Insurance Adjusters 524291Insurance-Fire & Marine 524126Insurance-Health & Other 524128Interior Decorator 541410Investment Broker 523120Janitor Supplies 423850Jarntorial/House Cleaning Service 561720Jewelry Store 448310Junk Dealers 4539981Kennel/Veterinary Clinic 541940Laundry- Coin Operated 812310Lawn Care Service 561730Lawn Mower Repair Shop 811411Lawyers 541110Leasing- Auto-Short Term 532111Leasing-Auto-Long Term 532112Livestock Auction 453998Loan Companies 522291LockSmith 561622Lumber& Building Materials 444130Management Company 541990Manicurist 812113Manufacturer-Textile 313112Manufacturer-Print Shop(JobOrder) 323110Manufacturer-Print Shop(Special Forms) 323116Manufacturer-Medical Devices 325412Manufacturer- Steel 331111Manufacturer-Electronics 334419Manufacturer-Paper-Carbon 339944Massage Therapist 812199

27

37

28

37

38

44

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Merchants-Wholesale(Durable Goods) 423990

Merchants-Wholesale(Non-Durable) 424990

Messenger Service 561431

Miscellaneous-Unclassified 999001

Mobile Home Sales 453930

Mobile Home Spaces 531190

Morticians 812210

Motels 721110

Motor Transportation 484121

Movers 484210

Movie Theater 512131

Museums 711310

Music Store 451140

Nail Salon 812113

Newspapers 511110

Novelty Store 453220

Nurseries 444220

Nursing Home Facility 623312

Office Furniture/Equipment 532490

Office Space Rental 531120

Office Supplies 453210

One Hour Photofinishing 812922

Optical Supplies-Retail 452990

Optometrist 621320

Orthodontist 621210

Painters 238320

Parking Lots 812930

Paving Contractors 237310

Pawn Brokers 522298

Peddlers 4543901

Pest Control 561710

Pet Store 4539981

Pharmacy 446110

Photographer 541921

Physical Therapist 621340

Physician/Surgeon 621111

Pistols & Other Weapons 4511101

Plumbers 238220

Plumbing Supplies-Retail 444130

Pool Rooms 713990

Portable Toilet Services 5629911

Premium Store 561990

Pressure Washing Service 561790

Print Shop 323110

36

37

38

38

52

39

4

64

26

30

40

65

62

22

37

52

41

37

37

29

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