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Before beginning operations in Limestone County,
a business, profession, or occupation should apply for a business privilege
license with the License Commissioner's office at the Clinton
Street Courthouse Annex. This includes
operations located within the municipal limits of Athens, Huntsville, Decatur,
Madison, Ardmore, or Elkmont.
The state and county business privilege licenses must be
renewed during the month of October each year. The license expires September 30,
and should be renewed prior to November 1 each year to avoid penalties and
interest. License fees vary depending upon the type of license that is required;
in some cases, deciding factors may be:
-
the population of the area where the business is
located, or
-
the number of employees a business may have, or
-
the gross amount of contracts (contractors), or
-
the capital investment of a business (manufacturer).
The Code of Alabama 1975, Title 40, Chapter 12 provides
the authority for Alabama's county business licenses, which total in number
approximately 140.
Sample business license sections include, but are not
limited to, the following:
-
Retail
Stores and Chain Stores
-
Automobile
Dealers (Section 40-12-51)
-
Auto
Repair Shops (Section 40-12-54)
-
Contractors
(Section 40-12-84)
-
Manufacturers
(Section 40-12-87)
-
Restaurant,
Cafes (Section 40-12-151)
-
Transient
Dealers (Section 40-12-172)
-
Transient
Vendors (Section 40-12-174)
-
Vending
Machine Operators (Section 40-12-176)
For a sample listing of required licenses and fees
contact the License Commissioner's office at 256-233-6430 or the
Alabama
Department of Revenue, Business License Division at 334-353-7827.
To download an application for a new business operating
in Limestone County,
click here.
A
Quick
Reference Guide is provided to determine the license sections that may apply
to your business or occupation.
Please note that a municipality within Limestone
County may have additional provisions for license fees and requirements
for certain businesses and occupations. You may need to contact the
respective City Clerk's office for the city or town where operations may
be conducted.
For information related to the collection and remittance of sales
tax the following agencies should be contacted:
State and Limestone County sales
tax:
Alabama Department of Revenue, Sales and Use Tax Division, Montgomery, AL
36130 (334-242-1490) or Taxpayer Service Center, 994 Explorer Blvd, Huntsville,
AL 35806 (256-922-1082).
Municipality sales tax:
Contact the City Clerk's office. |
