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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 38
BUSINESS LICENSES, TAXES AND REGULATIONS Sections 38-1 through 38-665
Sec. 38-301 Definitions.
Engaged in business: any commercial or industrial activity or any enterprise, trade profession, occupation, or livelihood, including the lease or rental of residential or nonresidential real estate, whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, which is engaged in, or caused to be engaged in, within a municipality. (Ord. of 2007-027, 6-1, 11-6-2007)
Sec. 38-303 Levy of fees.
The license term and the minimum amount for a business license are as follows:
(1) Full year. Every person who commences business before July 1 shall be subject to and shall pay the annual license for such business in full. Unless otherwise specified in the enclosed schedules, the minimum annual license shall be $75.00.
(2) Half year. Every person who commences business on or after July 1, shall be subject to and shall pay one-half the annual license for such business for that calendar year. This provision shall not apply to licensee reporting gross receipts for such period.
(3) Issue fee. For each license issued there shall be an issue fee collected of $10.00 and said issue fee shall be collected in the same manner as the license tax.
(4) Annual renewal. Except as provided in subsections (4)4a or 4b of this section, the business license shall be renewed annually on or before January 31 each year.
a. If the due date for payment of any business license falls on a weekend or a holiday recognized by the city from time to time, the due date shall automatically be extended until the next business day.
b. Insurance company annual license renewals shall be renewed in accordance with Code of Ala. 1975, § 11-51-122 which states that each year, each insurance company shall furnish the city a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year and shall accompany such statement with the amount of license tax due according to the licensing schedule. Failure to furnish such statement or to pay such sum shall subject the company and its agents to those penalties as prescribed for doing business without a license as provided for in this Code.
c. On or before December 31 of each year, a renewal reminder shall be mailed to each licensee that purchased a business license during the current year. Said renewal notice shall be mailed via regular U.S. mail to the licensee's last known address of record with the city. Licensees are required to furnish the city any address changes for their business prior to December 1 in order for them to receive their notice.
d. Business license renewal payments received by the city shall be applied to the current renewal only when any other debts the licensee owes to the city are first paid in full. No business license shall be issued if the current renewal payment does not meet said prior obligations and the current renewal. Failure to pay such sums shall subject the licensee and its agents to those penalties as prescribed for doing business without a license provided for in this Code. (Ord. of 2007-027, 6-1, 11-6-2007)
Section 38-108. Discount; interest; penalty.
(a) Every person subject to this division shall be entitled to a discount in an amount not to exceed five percent of the first $100.00 in taxes levied and two percent 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, and 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 the full amount of the tax together with interest at the rate of one percent per month from the date the payment of the tax became delinquent and a ten percent late payment penalty.
(b) 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. (Ord. of 3-22-1994, 6-59.6; Ord. No. 2007-004, 2-20-2007)
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.