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Business License Schedule

Each person required to obtain a business license shall be classified according to the following schedule, and shall pay a business license fee in accordance with the payment schedule (PS) indicated for that NAICS classification.

Additional Regulations for Particular License Classifications

In addition to all other laws, ordinances, rules, and regulations, the following provisions shall apply to the specific classifications of section 7-18 as indicated.

454391 Football Novelties.

All such licensees shall be subject to the provisions of section 21-9. The revenue department is authorized to institute a selection process to assign public vending locations as provided in subsection 21-9(b), and shall have the following powers for this purpose:

(A) To hold a random drawing to be conducted in a public place and require the participants or their representatives to be present and participate in person, unless other reasonable accommodation is required by law and duly requested.

(B) To charge a nonrefundable one hundred dollar ($100.00) fee per person who enters the random drawing regardless of whether the person receives a location slot or purchases a business license.

(C)To exercise such authority as reasonably necessary to make the random drawing fair, orderly, and open.

713290 Ticket resellers (or any other classification applicable to ticket resellers).

All such licensees shall be subject to the following additional regulations:

(A) In addition to all other activity applicable to this NAICS code, this classification shall apply to those in the business of selling or reselling admission tickets to events such as sporting events, concerts, movies, and other events and/or entertainment, as itinerant, roving, or transient vendors in public or private locations, unless a different license applies and is issued prior to engaging in such business activity.

(B) A city-issued and -provided identification permit must be worn by the licensee so that it is fully visible at all times while engaged in the activity of reselling tickets in the city.

(C) In addition to the city-provided identification permit, each such licensee must have a city-issued business license and picture identification (driver's license or state-issued identification card) in their actual possession while reselling and must display the same to any law enforcement officer, revenue officer, or other enforcement officer employed by the city upon demand.

(D) Each individual person selling shall purchase a license, and no person may resell tickets under a license issued to another person.

(E) It shall be unlawful for the licensee to fail to have in actual possession and on display, as required, an identification permit, business license, and picture identification as provided in this subsection, and such violation shall be considered sufficient grounds for revocation of the license under the procedure provided in section 7-33. This shall be in addition to and supplemental to the grounds for revocation otherwise provided in section 7-33

North American Industrial Classification System ("NAICS")

Sec. 7-18. - Business license schedule.

(a) Each person required to obtain a business license shall be classified according to the following schedule, and shall pay a business license fee in accordance with the payment schedule (PS) indicated for that NAICS classification:

(b) Each business activity shall be assigned a six-digit NAICS number from subsection (a). The classification schedule in subsection (a) is based on the 2002 North American Industrial Classification System ("NAICS"). The revenue department is authorized, as an aid to interpretation and construction of the classifications, to utilize and apply the standards and criteria set out in any applicable NAICS publication promulgated or recognized by any agency of the United States. In accordance with section 5 of Alabama Act No. 2006-586, references to sectors or subsectors as set out in subsection (a) or in the 2002 North American Industrial Classification System (NAICS) shall mean and include references to any subsequently published North American Industrial Classification System.

(c) In the event a person who is required to purchase a license is engaged in an activity with a NAICS number that does not correspond to all six (6) digits delineated in subsection (a), then the following procedures shall be followed:

(1) The proper classification for the activity in which the person is engaged in shall be identified, as provided by NAICS.

(2) The first three digits of the NAICS classification that best describes the activity shall be used to identify a classification in subsection (a) that has the same first three (3) NAICS digits, and the person shall then be assigned to the NAICS classification in subsection (a) with the nearest last three (3) digits. In the event this procedure results in more than one applicable classification from subsection (a), and if the payment schedules for the applicable classifications are different, then the revenue department shall assign the person to the classification with the higher applicable payment schedule.

(3) In the event the person cannot be classified using this procedure, then the person shall be assigned the license classification 999000, UNCLASSIFIED