Business Tax Information & Guidelines
The license year is based on a calendar year –
All licenses must be renewed before February 1st to avoid delinquent penalties. Courtesy renewal notices will be mailed to each license business on file on or about December 15th of each year. Business licenses must be renewed for the calendar year if still in business in the city on January 1st.
Applications for new business license are taken daily between the hours of 7:00 A.M. and 6:00 p.m. at the Administration Department, City Hall 101 South 20th Street, Irondale, AL 35210.
For further assistance please contact the Revenue Department at
Office Phone Number: (205) 956-
Fax Number: (205) 956-
When based on gross receipts or gross revenues, licenses are annualized based on the amount of gross receipts generated during the first (90) days in business as attested to a sworn affidavit. Renewal of the license for the second year of operation is also calculated on an annualized figure representative of 12 months of gross receipts.
BUSINESS LICENSE DUE DATES: All license renewals become DUE ANNUALLY ON JANUARY 1ST, and become delinquent as follows:
Delinquent after January 31st
15% penalty on Business License if renewed in February
30% penalty on Business License if renewed in March
Applicable penalties will be assessed for late payment. If business operations have been discontinued as of January 1st, it is the responsibility of the taxpayer to notify the Tax and License Department in writing of the cessation of the business operations in the City. Additionally, taxpayers are responsible for providing written notification of any change of address, business structure or organization, and/or ownership.
REGULATED LICENSES: Applicants for certain types of licenses are required to show evidence of current, valid licensure or certification by a City, County or State Board regulating the specific business or industry before a City business license can be issued or renewed. Examples of such businesses include, but are not limited to: Electricians, Plumbers, Gas Fitters, Heating and Air Conditioning Contractors, Alcoholic Beverage, Landscape Architects and Gardeners; Tree Pruners and /or Tree Surgeons
Applicants for licenses for eating/food establishments, bars, tattoo parlors, boarding homes, domiciliary, and similar business must present a current, valid Health Department permit at the time of application. Zoning must be verified, as well as a current, valid Day Care license issued through the County or State Department of Human Resources before a City license can be issued.
There may also be additional requirements for these and other types of businesses; therefore, applicants should contact the Tax and License Administration Division at (205) 956-
State of Alabama: Note State business licenses are issued through the local county courthouse.
Alcoholic Beverage Control Board, Field Enforcement Office
Ste. 106, 211 Summit Pkwy., Homewood, AL 35209
Phone: (205) 942-
Alabama Department of Revenue, (ADOR) Sales and Use Tax Division
2024 3rd Avenue North, Birmingham, AL 35203
Phone: (205) 323-
1400 6th Avenue South, Birmingham, AL 35233
Phone: (205) 930-
Jefferson County Revenue Department
Phone: Business License (205) 323-
Internal Revenue Service/Federal Tax Information and Assistance
State Certified, State Regulated, or State Licensed Occupations –
Home Occupations/Home Offices –
Food/Eating Establishments –
APPLICATIONS FOR CONTROLLED LICENSES –
LEASE TAX –
SALES TAX –
At the rate of (1%) percent on every business selling at retail, any automotive vehicle or truck trailer, semitrailer or house trailer, one (1%) percent of every machine used in mining, quarrying, compounding, processing and manufacturing. On machines used in planting, cultivating, and harvesting farm products, livestock, poultry or farms and the parts made or manufactured for use on or in the operation of such machines.
USE TAX –
At the rate of one (1%) percent on the storage, use or other consumption in this city of any machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, purchased at retail on the sale price of any such machine, and on the parts of such machines, attachments and replacements therefor, also on any automotive vehicle or truck trailer, semitrailer or house trailer purchased at retail.
LODGING TAX –
JEFFERSON COUNTY –
JEFFERSON COUNTY OCCUPATIONAL TAX –
ALCOHOLIC BEVERAGE LICENSE –
STATE OF ALABAMA REVENUE OFFICE –
City of Irondale Sales & Use Tax Breakdown formula:
4% City of Irondale
4% State of Alabama
2% Jefferson County
Failure to Timely, Pay Tax
If a taxpayer fails, neglects, or refuses to pay to the City the amount of tax shown as due on a return required to be filed on or before the date prescribed for payment of the tax, there shall be added: (1) In addition to the tax due or the amount of tax herein required to be collected and/or remitted; or, (2) For any tax for which a monthly or quarterly return is required, or, (3) For which no return is required, a penalty of ten percent (10%) of the unpaid amount shown as tax due on the return or the amount stated in the notice and demand, together with interest thereon at the rate of one percent (1%) per month, or fraction thereof, from the date at which the tax became due and payable.
Underpayment of Tax
Any taxpayer failing to pay the tax levied to the City or any amount of tax herein required to be collected and paid to the City, within the time required, shall pay, in addition to the tax or the amount of tax herein required to be collected and/or remitted, a penalty of ten percent (10%) of the amount of tax due, plus interest at the rate of one percent (1%) per month, or fraction thereof, from the date at which the tax or the amount of tax herein levied or required to be collected became delinquent, that is, due and payable to the City.
Interest shall be computed at the rate of one percent (1%) per month or fraction thereof, and shall be added to any tax or other amount due the City which is not paid by the due date. Interest on any delinquency or underpayment shall be charged from the due date of the tax.
Beginning January 1, 1998, the City of Irondale required each company transacting business in our city to purchase a Business License based upon gross receipts unless otherwise stated in Ordinance 6-