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Code of Ordinances City of Prattville

GENERAL ORDINANCES OF THE CITY Adopted and Effective May 12, 1992 Published by Order of the City Council, 1990

(SYNOPSIS) CHAPTER 6

BUSINESS LICENSES, TAXES AND REGULATIONS Sections 6-i through 6-214

Sec. 6-1 Definitions. Engaged in business: Maintenance of a place for carrying on of an exhibition, trade, business, vocation, occupation, calling or profession shall be prima facie evidence that the person so maintaining, or in charge of, such place, is carrying on the exhibition, trade, business, vocation, occupation, calling or profession for which such place is maintained. The transaction of business or occupation in the city shall also be prima facie evidence of such.

(Code 1971, 11-16; Ord. Of 11-19-85, 11-16-3) Sec. 6-2 Levy of fees.

There is hereby levied and assessed a license fee for each calendar year for:

(1) Practicing, engaging in, carrying on or conducting any exhibition, trade, vocation, occupation or profession in the city.

(2) Keeping, engaging in, or carrying on business of any nature, offering merchandise for sale, rendering or giving or selling services of any kind, taking orders for merchandise to be subsequently delivered by any agency or means, of accepting payments on orders for merchandise to be delivered subsequently by any agency or means, any or all of which acts or transactions are done in or from the city. Provisions of this subsection are not to be applied so as to impose any unlawful tax or burden on interstate commerce.

(3) Entering the city to do business, to make sales, to make deliveries or to do any act for which a license is required of businesses located in the city.

(4) Storing, storing for sale or use, withdrawing from storage for sale or use, any or all of which acts or transactions are done in or from the city.(Code 1971, 11-16; Ord. Of 11-19-85, 11-16-1)

Amendment to Ordinance - Business License Taxes

ORDINANCE

[To Amend Section 6 of Ordinance Book 14, Page 609 Regarding
Discounts, Interest, and Penalties on Business License Taxes]

BE IT ORDAINED that Section 6 of Ordinance Book 14, Page 609 is

hereby amended as follows:

Section 6-59-6. Discount; interest; penalty.

Every person subject to this division shall be entitled to a discount in an amount not to exceed 5% of the first $100.00 taxes levied and 2% of taxes levied over $100.00, provided the discount does not exceed an aggregate amount of $200.00 per month, to be paid to the city under the provisions of this division, provided the returns are made and the taxes paid before the same become delinquent hereunder. If the returns are not filed within the time herein provided and the taxes not paid on the dates herein provided for, no such person shall be entitled to such a discount, but shall pay the city a full amount of the tax together with interest at the rate of one (1) percent per month from the date the payment of the tax became delinquent and a ten percent late payment penalty.

The proceeds derived from the taxes herein levied shall be placed in the general fund of the city subject to appropriation by its city council for any lawful purpose of the city.

ADOPTED THIS 20TH DAY OF FEBRUARY, 2007.

ORDINANCE BOOK 2007, PAGE 004

YARD SALES:

Residents wishing to hold a yard sale must first obtain a permit from the City of Prattville. A small issuance fee shall be charged for the permit. Only three permits within a calendar year shall be issued to the citizen and no such permit shall be issued for more than three consecutive calendar days.

Members of more than one residence may join in requesting a permit, but only one permit shall be paid. Each household included in the permit shall be treated as having conducted a yard sale.

All yard sales must be conducted on the premises where the applicant resides, excepting churches and non-profit organizations, which are exempt.

Signs advertising yard sales must not be placed on rights of ways, utility poles. street or traffic signs.