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How are license fees calculated?

Most of our licenses are gross receipts-based. Until you have been in business three years, you must estimate your gross receipts. This is called the “phase-in” period. Upon renewal you will be asked what the actual gross receipts were and you may be required to give a new estimate (depending on the time of year that the license was first purchased). An adjustment or credit will be issued depending on the difference between your estimated and actual gross receipts. Please contact the Revenue Department at 205-248-5211 to help with the license fees during this “phase-in” period.