Sec. 7-27. - Renewal dates; delinquencies and penalties.
(a) Annual renewal. Each annual business license shall be renewed on or before February 15 of each year and shall be delinquent if renewed after February 15. If the due date for payment of any business license hereunder falls on a weekend or a holiday recognized by the municipality from time to time, the due date shall automatically be extended until the next business day. Notwithstanding the foregoing, insurance company licenses shall be renewed annually on or before March 1, in accordance with Code of Ala. 1975, § 11-51-122. A renewal license is deemed received on the day payment is actually made in the revenue department, or, if sent by the United States mail and received in the revenue department within a reasonable time, the day it is lawfully postmarked.
Business ID Number
Your Business ID number is the (6) digit Account Number located in the top left corner of your City business license.
Transferring an Existing Business License
Sec. 7-26. - Terms of licenses; transfers.
(b) Transfer of licenses. No license shall be transferred to a different taxpayer, person, location, or otherwise. Provided that a mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited liability company or other form of legal entity now or hereafter recognized by the laws of Alabama shall not constitute a transfer for purposes of this section, unless:
- The change requires the taxpayer to obtain a new federal employer identification number or Alabama Department of Revenue taxpayer identification number; or
- The subject license is one for the sale of alcoholic beverages; a new business license application and approval for any alcoholic beverage license shall be required as provided in chapter 3 of this Code.
Renewal Notices
Sec. 7-28. - Renewal notices and taxpayer duty to report certain changes.
The revenue department shall mail or otherwise transmit a renewal reminder notice to each taxpayer that purchased a business license during the preceding license year, via regular U.S. mail addressed to the taxpayer's last known address, on or before December 31 of the current license year.
The failure of the revenue department to comply with the preceding sentence shall not, however, preclude it from enforcing the business license tax laws against a taxpayer, but shall preclude the assessment of any fines or penalties otherwise due for late payment until ten (10) days after a renewal reminder notice has been mailed to the taxpayer at its last known address as indicated in the revenue department's records, or personally delivered to the taxpayer, and the taxpayer then fails or refuses to remit the business license tax due for such license year within the ten-day period. If the revenue department mails a renewal reminder notice to the last known address of the taxpayer, as indicated in the revenue department's records, there shall exist a presumption that the revenue department has complied with the above provisions.
Taxpayer Responsibility
Sec. 7-28. - Renewal notices and taxpayer duty to report certain changes.
The revenue department shall not be precluded from assessing fines and penalties otherwise due for late payment if the taxpayer does not notify the revenue department of a change in address within ninety (90) days after changing such address. Taxpayers shall notify the revenue department of a change of mailing address within ninety (90) days of the address change. In like manner, taxpayers shall notify the Revenue department of a change in their federal employer identification number or Alabama Department of Revenue taxpayer identification number within a reasonable time after such number is changed.
Failure to Renew an Existing Business License
Sec. 7-27. - Renewal dates; delinquencies and penalties.
(b) No license issued when amounts owed. A renewal license will not be issued until all amounts due under chapter 7 of the Code of Tuscaloosa are filed and paid, and no new license will be issued to any person who owes unpaid amounts due under chapter 7. Business license renewal payments shall be applied to the current renewal only when any other debts the licensee owes to the municipality are paid in full. No business license shall be issued if the current renewal payment does not meet said prior obligations and the current renewal. Failure to pay such sums shall subject the taxpayer to those penalties as prescribed for doing business without a license. To the extent allowed by law, for purposes of administering this subsection, the revenue department is authorized to disregard the corporate form, and/or consider the liability of individuals, shareholders, partners, and of parent, sister, or subsidiary corporations.
Criminal Penalties
Sec. 7-16. - Business license required.
Criminal penalties for failure to obtain license. It shall be unlawful for any person described in subsection (a) to engage in the activity for which a business license is levied without first having procured a business license therefore. In addition to any applicable civil penalties, violations of this section shall be punishable by a fine of up to five hundred dollars ($500.00) for each offense, and if the violation is willful, by imprisonment, not to exceed six (6) months for each offense, or both such fine and imprisonment, all at the discretion of the court trying the same. Each day during which such violation occurs shall constitute a separate offense
Civil Penalties
Sec. 7-27. - Renewal dates; delinquencies and penalties.
c) Civil penalties. If a taxpayer fails to pay any business license tax owed to the city on or before the due date prescribed therefore, there shall be assessed a penalty of fifteen (15) per cent of the business license tax required to be paid with the license form. There shall be assessed a penalty of thirty (30) per cent of any business license tax required to be paid with the license form if the business license tax and any assessed penalties are not paid within thirty (30) days of the due date prescribed in the preceding sentence. Such penalties shall not be cumulative. This shall be in addition to all other penalties provided in this Code or by law, including without limitation criminal penalties,