The City of Irondale, Alabama
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 Revenue Division

Mission Statement
The City of Irondale Revenue Divisionís mission is to fairly and impartially apply all laws and regulations dealing with collection of various taxes and fees due to the city, and to provide complete, accurate and timely information and services to the businesses and taxpayers.

Overview
The license year is based on a calendar year -- January 1st through December 31st. ALL Licenses expire December 31st of each year, unless specified otherwise in the most current City of Irondale ordinance governing Business Licenses.

All licenses must be renewed before February 1st to avoid delinquent penalties. Courtesy renewal notices will be mailed to each license business on file on or about December 15th of each year. Business licenses must be renewed for the calendar year if still in business in the city on January 1st.

Applications for new business license are taken daily between the hours of 7:00 A.M. and 6:00 p.m. at the Administration Department, City Hall 101 South 20th Street, Irondale, AL 35210.

For further assistance please contact the Revenue Department at

Office Phone Number:
(205) 956-9200
Fax Number:                   (205) 956-0950

 e-mail Cylenthi@cityofirondale.org

When based on gross receipts or gross revenues, licenses are annualized based on the amount of gross receipts generated during the first (90) days in business as attested to a sworn affidavit.  Renewal of the license for the second year of operation is also calculated on an annualized figure representative of 12 months of gross receipts.

BUSINESS LICENSE DUE DATES: All license renewals become DUE ANNUALLY ON JANUARY 1ST, and become delinquent as follows:

Delinquent after January 31st
15% penalty on Business License if renewed in February
30% penalty on Business License if renewed in March

Applicable penalties will be assessed for late payment. If business operations have been discontinued as of January 1st, it is the responsibility of the taxpayer to notify the Tax and License Department in writing of the cessation of the business operations in the City. Additionally, taxpayers are responsible for providing written notification of any change of address, business structure or organization, and/or ownership.

REGULATED LICENSES: Applicants for certain types of licenses are required to show evidence of current, valid licensure or certification by a City, County or State Board regulating the specific business or industry before a City business license can be issued or renewed. Examples of such businesses include, but are not limited to: Electricians, Plumbers, Gas Fitters, Heating and Air Conditioning Contractors, Alcoholic Beverage, Landscape Architects and Gardeners; Tree Pruners and /or Tree Surgeons

Applicants for licenses for eating/food establishments, bars, tattoo parlors, boarding homes, domiciliary, and similar business must present a current, valid Health Department permit at the time of application. Zoning must be verified, as well as a current, valid Day Care license issued through the County or State Department of Human Resources before a City license can be issued.

There may also be additional requirements for these and other types of businesses; therefore, applicants should contact the Tax and License Administration Division at (205) 956-9200 for additional information about licensing requirements for specific types of businesses.

State of Alabama: Note State business licenses are issued through the local county courthouse.

Alcoholic Beverage Control Board, Field Enforcement Office
Ste. 106, 211 Summit Pkwy., Homewood, AL 35209
Phone: (205) 942-7955

Alabama Department of Revenue, (ADOR) Sales and Use Tax Division
2024 3rd Avenue North, Birmingham, AL 35203
Phone: (205) 323-0012

Jefferson County:

Health Department
1400 6th Avenue South, Birmingham, AL 35233
Phone: (205) 930-1215 (Food Services Division) (205) 933-9110 (Other Divisions)

Jefferson County Revenue Department
A-100 Jefferson County Courthouse, Birmingham, AL 35203
Phone: Business License (205) 323-5197 Phone: Sales, Use, Occupational, Liquor Tax (205) 325-5185

Federal Government:

Internal Revenue Service/Federal Tax Information and Assistance
1-800-829-1040

State Certified, State Regulated, or State Licensed Occupations - Furnish a copy of evidence of State licensing, or State certification cards for the following occupations: Burglar Alarm Companies (Installation and Monitoring); Master Electricians; Master Plumbers; Master Gas Fitters; Master Plumbers and Gas Fitters; Heating and Air Conditioning (HVAC) Contractors; tree Pruning and/or Tree Surgery; and Landscape Architects or Landscape Gardeners.

Home Occupations/Home Offices - Furnish a signed copy of the following: City Business License application and City Home Occupation Affidavit.

Food/Eating Establishments - Furnish a valid & current copy of Health Department Permit. Such businesses include restaurants, lounges, food stores, convenience stores, snack bars, mobile food vendors, etc.

APPLICATIONS FOR CONTROLLED LICENSES - Controlled licenses are granted only through a specific approval process. Controlled licenses cannot be issued by the Tax and License Administration (Revenue) Division without the proper approval of specific authorities such as the Irondale City Council.

RENTAL - LEASE TAX: Each person, firm or corporation engaged in the business of renting or leasing real property to others within the City, will pay an amount equal to 3/10 of 1% of the gross compensations from such business, paid monthly, quarterly or semiannually not later than the 20th day of the month following the reporting period for which you are filing to be considered a timely return.

LEASE TAX - Tax which is imposed upon every person engaged in or continuing in the business of leasing or renting tangible personal property. At the rate of (3/4% ) percent on every vehicle leased. At the rate of three (3%) percent of the gross proceeds derived by the lessor or renter from the lease or rental of tangible personal property; provided the privilege or license tax on each person engaging or continuing within this city in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer, provided further, that the tax levied hereby shall not apply to any leasing or rental, as lessor, by the state, or any municipality or county in the state.

SALES TAX - Taxes that are imposed upon the consumer for purchases made at retail, at the rate of Four (4%) upon every person, firm or corporation, engaged in, or continuing within this City in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character.

At the rate of (1%) percent on every business selling at retail, any automotive vehicle or truck trailer, semitrailer or house trailer, one (1%) percent of every machine used in mining, quarrying, compounding, processing and manufacturing. On machines used in planting, cultivating, and harvesting farm products, livestock, poultry or farms and the parts made or manufactured for use on or in the operation of such machines.

USE TAX - Tax which is imposed upon the consumer or user of goods or merchandise purchased from vendors located outside the City of Irondale, such goods or merchandise not being subject to the City of Irondale sales tax laws. At the rate of four (4%) percent on the storage, use or other consumption in this city of tangible personal property (not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships and other watercraft of more than (50 fifty tons burden) purchased at retail for storage, use or other consumption in this city.

At the rate of one (1%) percent on the storage, use or other consumption in this city of any machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, purchased at retail on the sale price of any such machine, and on the parts of such machines, attachments and replacements therefor, also on any automotive vehicle or truck trailer, semitrailer or house trailer purchased at retail.

LODGING TAX - Lodging tax is a privilege tax levied on persons, firms, or corporations engaging in the business of renting or furnishing rooms or lodging to transients in the City of Irondale, Alabama.  Charges for rooms, lodgings, or accommodations supplied for a period of 180 continuous days or more in any one place are exempt from state, county and municipal lodgings tax.  The tax applies to all charges in conjunction with providing such accommodations.  The City of Irondale lodgings tax rate is 6%.  The State of Alabama and Jefferson County also levy lodgings tax. 

JEFFERSON COUNTY - Your business may also need a Jefferson County and/or State of Alabama business license. You should also check for the licensing requirements in any city in which you wish to conduct business.

JEFFERSON COUNTY OCCUPATIONAL TAX - calls should be made to Jefferson County Revenue Department.

ALCOHOLIC BEVERAGE LICENSE - If you want to apply for any alcoholic beverage license, you should begin the application process at the ABC Board. You should phone them before going in order to find out what you need to bring with you.

STATE OF ALABAMA REVENUE OFFICE - They can assist you in applying for your State Sales and/or Use Tax Number.

City of Irondale Sales & Use Tax Breakdown formula:
4%     City of Irondale
4%     State of Alabama
2%     Jefferson County
10%   Total

Failure to Timely, Pay Tax
If a taxpayer fails, neglects, or refuses to pay to the City the amount of tax shown as due on a return required to be filed on or before the date prescribed for payment of the tax, there shall be added: (1) In addition to the tax due or the amount of tax herein required to be collected and/or remitted; or, (2) For any tax for which a monthly or quarterly return is required, or, (3) For which no return is required, a penalty of ten percent (10%) of the unpaid amount shown as tax due on the return or the amount stated in the notice and demand, together with interest thereon at the rate of one percent (1%) per month, or fraction thereof, from the date at which the tax became due and payable.

Underpayment of Tax
Any taxpayer failing to pay the tax levied to the City or any amount of tax herein required to be collected and paid to the City, within the time required, shall pay, in addition to the tax or the amount of tax herein required to be collected and/or remitted, a penalty of ten percent (10%) of the amount of tax due, plus interest at the rate of one percent (1%) per month, or fraction thereof, from the date at which the tax or the amount of tax herein levied or required to be collected became delinquent, that is, due and payable to the City.

Interest
Interest shall be computed at the rate of one percent (1%) per month or fraction thereof, and shall be added to any tax or other amount due the City which is not paid by the due date. Interest on any delinquency or underpayment shall be charged from the due date of the tax.

Beginning January 1, 1998, the City of Irondale required each company transacting business in our city to purchase a Business License based upon gross receipts unless otherwise stated in Ordinance 6-1197. The term gross receipts shall mean the total gross receipts of the business, vocation, occupation or profession engaged in, including all receipts from sale regardless of the place where the sale was solicited, or place where the contract of sales was consummated or the place of delivery, and shall include any amount of federal excise tax, or any other tax imposed on sales by a retailer or wholesaler, except the Alabama Sales Tax levied pursuant to Sections 40-23-1 through 40-23-50 inclusive, Code of Alabama, 1975, and Jefferson County Sales Tax, levied pursuant to Act 387, 1965 Regular Legislative Session and except Irondale Sales Tax, levied pursuant of Ordinance 804-89 and shall not contemplate any deductions for any purpose not specifically or expressively provided for herein.


 Revenue Examiner

Cindy  K. Blake has an Accounting Degree, an Honorable Discharge from the Army,  a Certified Revenue Officer and a Certified Magistrate in the State of Alabama and a member of the Alabama Municipal Revenue Association.   She has been employed with the Civil Services since 1990 and with the City of Irondale since May 1996

"As Revenue Examiner, I pledge the highest quality of service to our citizens and taxpayers in the form of ensuring impartial and fair collection of all taxes and fees due to the City of Irondale. I shall endeavor to uphold the laws of the 

State of Alabama and City of Irondale to the best of my abilities and in doing so, continue to promote excellence in customer service."