Business License Instructions – thecityofprichard.org (MAIN)

Business License Instructions

Business License
Instructions

Anyone doing business or soliciting for business in the City of Prichard must have a Business License.

Business Licenses are issued by the Business License Department for new businesses as needed and annually each January for ongoing businesses.

Renewal notices are mailed, however, it is the responsibility of the business to meet the renewal deadline whether they have received the renewal notice or not.

If you have any questions or additional information, you can contact Frank McMillion at 251-452-1033.

All forms may be filled in house or online and either printed and mailed or submitted online, by clicking the Submit and Sign button.

*These forms are not for Renewals. Renewals are mailed in late December and are due by January 31st.

1. Business License Application (hyperlink need added)

2. Business License Investigation (Required for businesses with physical location in the city)(hyperlink needed)

3. Requirements and Information for New Businesses

Business License Ordinance

Gross receipts, a measure of any and all receipts of a business from whatever source derived, to the maximum extent permitted by applicable laws and constitutional provisions, to be used in calculating the amount due for a business license. Provided, however, that:

(1) Gross receipts shall not include any of the following taxes collected by the business of behalf of any taxing jurisdiction or the federal government:

A. All taxes which are imposed on the ultimate consumer, collected by the taxpayer and remitted by or on behalf of the taxpayer to the trucing authority, whether state, local or federal, including utility gross receipts taxes levied pursuant to Code of Ala. tit 40, Ch. 21, art. 3;

B. License taxes levied pursuant to Code of Ala. tit. 40, Ch. 21, art 2; or

C. Reimbursements to professional employer organizations of federal, state or local payroll taxes or unemployment insurance contributions; but no other deductions or exclusions from gross receipts shall be allowed except as provided in this article.

(2) For a utility or other entity described in Code of Ala. § 11-51-129, gross receipts shall be limited to the gross receipts derived from the retail furnishing of utility services within a city during the preceding year that are taxed under Code of Ala. tit. 40, Ch. 21, art. 3, except that nothing herein shall affect any existing contract or agreement between a city and a utility or other entity.

(3) Gross receipts shall not include dividends or other distributions received by a corporation. or proceeds from borrowings, the sale of a capital asset, repayment of the principal portion of a loan, the issuance of stock or other equity investments, or capital contributions, or the undistributed earnings of subsidiary entities.

Gross sales: (1) The value proceeding or accruing from the sale of tangible personal property (and including the proceeds from the sale of any property handled on consignment by the taxpayer), including merchandise of any kind and character without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest

Temporary Business
License Application

Business License
Investigation Report

Business License
Instructions