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1 Macon ounty (7044) Business License Fee Schedule including General /FAQs Thank you for doing business in Macon ounty, Alabama. All businesses operating in Macon ounty must purchase an annual business license prior to the commencement of business. How to file: Preferred Method: To remit payment online: Go to omplete a simple registration, file and pay online. Any required certifications can be ed to bizlicensesupport@revds.com. To remit payment by form: omplete the Business License Application located here. For your convenience this form can be completed electronically with Adobe Reader, or printed then manually completed. Make your check payable to Tax Trust Account and mail to RDS, Business License Department, P.O. Box , Birmingham, AL Be sure to enclose any required certifications with your payment. lick on the following (or scroll to the bottom of the document) to see more information on the following topics: ertification File online: Free Fast Secure Step-by-Step Important facts to know when completing your business license: License Due Date: Renew annually on October 1 st. License Delinquent Date: Licenses are considered delinquent on November 1 st. License Expiration: All licenses (except temporary licenses) expire September 30 th. To prevent the delay in the issuance of a license, please note the following: Gross based schedules must report gross receipts for the previous year. For more details, click on Gross Receipts in the box. Unit based schedules must provide the number of units. Units may refer to number of employees, square footage, vehicles, days, agents, etc. Schedules that indicate certification is required must have a copy of the certification submitted with the application. Gross Receipts, Definition of Location Specific, Definition New Business Police Jurisdiction (PJ), Definition and Rate of Penalty and Interest, Rate of Posting of License Transfer of License information of License Zoning Toll Free Phone: Toll Free Fax: Se habla español. bizlicensesupport@revds.com Website: Remit to address: RDS-Business License Department PO Box Birmingham, AL Page 1 of 46 Macon ounty Business License Fee Schedule v

2 Gross Abrasive Product Manufacturing Gross Adhesive Manufacturing Gross Administrative Management and General Management onsulting Services A Gross Advertising Agencies A Gross Advertising Material Distribution Services A Gross Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures Gross Air and Gas ompressor Manufacturing Gross Air onditioning and Warm Air Heating Equipment and ommercial and Industrial Refrigeration Equipment Manufacturing Gross Air Purification Equipment Manufacturing Gross Air Traffic ontrol A Gross Air, Rail, and Water Transportation Equipment Rental and Leasing ommercial Gross Aircraft Engine and Engine Parts Manufacturing D Gross Aircraft Manufacturing D Gross Aircraft Parts and Auxiliary Equipment Manufacturing Other D Gross Airport Operations Other A Gross Alkalis and hlorine Manufacturing Gross Alumina Refining Gross Aluminum Die asting Foundries Gross Aluminum Extruded Product Manufacturing Gross Aluminum Foundries (except Die asting) Gross Aluminum Rolling and Drawing Other Gross Aluminum Sheet, Plate, and Foil Manufacturing Gross Ambulance Services D Gross Ammunition (except Small Arms) Manufacturing D Gross Amusement and Recreation Industries all other B Gross Amusement and Theme Parks B Gross Amusement Arcades B Gross Amusement Devices and/or games G Gross Analytical Laboratory Instrument Manufacturing Gross Animal (except Poultry) Slaughtering F Gross Animal Food Manufacturing Other F Gross Animal Production all other F Gross Anthracite Mining Gross Apiculture F Gross Apple Orchards F Gross Appliance Repair and Maintenance D B Page 2 of 46 Macon ounty Business License Fee Schedule v

3 Gross Apprenticeship Training D Gross Aquaculture Other F Gross Architectural Services Exemptions may apply see ode of AL Section , Must Provide Board ertification: Architects Registration Board Gross Armored ar Services Gross Art Dealers B Gross Asphalt Paving Mixture and Block Manufacturing Gross Asphalt Shingle and oating Materials Manufacturing Gross Audio and Video Equipment Manufacturing Gross Automatic Environmental ontrol Manufacturing for Residential, ommercial, and Appliance Use Gross Automatic Vending Machine Manufacturing Gross Automobile and Other Motor Vehicle Merchant Wholesalers E Gross Automobile Driving Schools D Gross Automobile Manufacturing D Gross Automotive Body, Paint, and Interior Repair and Maintenance Gross Automotive Exhaust System Repair Gross Automotive Glass Replacement Shops Gross Automotive Mechanical and Electrical Repair and Maintenance Other Gross Automotive Oil hange and Lubrication Shops Gross Automotive Parts and Accessories Stores Gross Automotive Repair and Maintenance all other Gross Automotive Transmission Repair Gross Baked Goods Stores F Gross Bakeries ommercial F Gross Ball and Roller Bearing Manufacturing D State Law State Law Gross Banking ommercial ATM or Branch Location Banking ommercial Main Branch Barber Shops Must Provide Board ertification: Alabama Board of osmetology and Barbering Gross Bare Printed ircuit Board Manufacturing Gross Beauty Salons Must Provide Board ertification: Alabama Board of osmetology and Barbering Gross Bed and Breakfast Inns Gross Beef attle Ranching and Farming F 912B.01 Flat 912A.00 Flat Flat Beer Off Premise Only Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) H Beer On/Off Premise Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) H Beer and Ale Merchant Wholesalers Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) $275 U U B B Page 3 of 46 Macon ounty Business License Fee Schedule v

4 Gross Flat Beer, Wine, and Liquor Stores Must also purchase Package Store Liquor (912.05), Beer Off Premise (912.01) and Wine Off (912.03) Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) Beer/Ale and Wine Wholesaler Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) Gross Beet Sugar Manufacturing F Gross Berry (except Strawberry) Farming F Gross Biological Product (except Diagnostic) Manufacturing Gross Bituminous oal and Lignite Surface Mining Gross Bituminous oal Underground Mining Gross Blank book, Loose leaf Binders, and Devices Manufacturing D Gross Blind and Shade Manufacturing Gross Blood and Organ Banks Gross Boat Building D Gross Boat Dealers D Gross Bolt, Nut, Screw, Rivet, and Washer Manufacturing D Gross Book Publishers B Gross Book Stores B Gross Book, Periodical, and Newspaper Merchant Wholesalers E Gross Books Printing D Gross Bottled Water Manufacturing E Gross Bowling enters B Gross Breakfast ereal Manufacturing F Gross Breweries E Gross Brick and Structural lay Tile Manufacturing Gross Brick, Stone, and Related onstruction Material Merchant Wholesalers E Gross Broad woven Fabric Finishing Mills E Gross Broad woven Fabric Mills E Gross Broilers and Other Meat hicken Production F Gross Broom, Brush, and Mop Manufacturing B Gross Building Equipment ontractors Other E Gross Building Finishing ontractors Other E Gross Building Inspection Services A Gross Building Material Dealers Other Gross Burial asket Manufacturing B Gross Bus and Other Motor Vehicle Transit Systems B Gross Business and Secretarial Schools D Gross Business Service enters (including opy Shops) Other B Gross Business Services Not Elsewhere lassified Page 4 of 46 Macon ounty Business License Fee Schedule v D $375

5 Gross Business Support Services all other Gross Business to Business Electronic Markets E Gross able and Other Subscription Programming B Gross afeterias, Grill Buffets, and Buffets Must Provide Board ertification: Department of Health Permit Gross amera and Photographic Supplies Stores B Gross ane Sugar Refining F Gross anvas and Related Product Mills E Gross ar Washes Gross arbon and Graphite Product Manufacturing Gross arbon Black Manufacturing Gross arbon Paper and Inked Ribbon Manufacturing B Gross arburetor, Piston, Piston Ring, and Valve Manufacturing D Gross arpet and Rug Mills E Gross arpet and Upholstery leaning Services Gross asino Hotels Gross asinos (except asino Hotels) B Gross aterers Must Provide Board ertification: Department of Health Permit Gross attle Feedlots F Gross ellulosic Organic Fiber Manufacturing Gross ement Manufacturing Gross emeteries and rematories Must Provide Board ertification: Board of Funeral Services Gross eramic Wall and Floor Tile Manufacturing Gross ertified Public Accountants & Public Accountants Exemptions may apply see ode of AL Section , , Must Provide Board ertification: Public Accountancy Board Gross harter Bus Industry B Gross heese Manufacturing F Gross hemical and Allied Products Merchant Wholesalers Other E Gross hemical and Fertilizer Mineral Mining Other Gross hicken Egg Production F Gross hild and Youth Services E Gross hild Day are Services Must Provide Board ertification: Department of Human Resources Gross hildren's and Infants' lothing Stores B Gross hiropractors Offices - Exemptions may apply see ode of AL Section , Must Provide Board ertification: hiropractic Examiners Board Gross hocolate and onfectionery Manufacturing from acao Beans F Gross igarette Manufacturing E Gross itrus (except Orange) Groves F Page 5 of 46 Macon ounty Business License Fee Schedule v D B E

6 Gross laims Adjusting B Gross lay and eramic and Refractory Minerals Mining Gross lay Refractory Manufacturing Gross lothing Accessories Stores B Gross lothing Stores Other B 912H.07 Flat lub Liquor lass II Must also purchase Beer On/Off Premise(912.00), Wine On/Off Premise (912.02) and Drinking Establishment License (722410), Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) Gross oal and Other Mineral and Ore Merchant Wholesalers E Gross oastal and Great Lakes Freight Transportation B Gross oastal and Great Lakes Passenger Transportation B Gross oated and Laminated Packaging Paper Manufacturing E Gross oated and Laminated Paper Manufacturing E Gross oated Paper Bag and Pouch Manufacturing E Gross offee and Tea Manufacturing F Gross oin Operated Laundries and Drycleaners B Gross ollection Agencies B Gross olleges, Universities, and Professional Schools D Gross Gross ommercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance ommercial and Institutional Building onstruction Must Provide Board ertification: Alabama Licensing Board for General ontractors/home Builders Licensure Board Gross ommercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing Gross ommodity ontracts Brokerage B Gross ommodity ontracts Dealing B Gross ommunication Equipment Repair and Maintenance B Gross ommunity Food Services E Gross ommuter Rail Systems B Gross omputer and omputer Peripheral Equipment and Software Merchant Wholesalers Gross omputer and Office Machine Repair and Maintenance B Gross omputer and Software Stores B Gross omputer Facilities Management Services A Gross omputer Storage Device Manufacturing Gross omputer Systems Design Services A Gross omputer Terminal Manufacturing Gross omputer Training D Gross oncrete Block and Brick Manufacturing Gross oncrete Pipe Manufacturing Gross onfectionery and Nut Stores F Page 6 of 46 Macon ounty Business License Fee Schedule v H D E E

7 Gross onfectionery Manufacturing from Purchased hocolate F Gross onfectionery Merchant Wholesalers E Gross onstruction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers Gross onstruction Machinery Manufacturing Gross onstruction Sand and Gravel Mining Gross onstruction, Mining, and Forestry Machinery and Equipment Rental and Leasing Gross onsumer Electronics and Appliances Rental D Gross onsumer Electronics Repair and Maintenance B Gross onsumer Goods Rental all other D State Law onsumer Lending Gross ontinuing are Retirement ommunities Gross onvenience Stores F Gross onvention and Trade Show Organizers Gross onvention and Visitors Bureaus Gross onverted Paper Product Manufacturing all other E Gross onveyor and onveying Equipment Manufacturing Gross ookie and racker Manufacturing F Gross opper Foundries (except Die asting) Gross opper Ore and Nickel Ore Mining Gross opper Rolling, Drawing, and Extruding Gross opper Wire (except Mechanical) Drawing Gross orn Farming F Gross orporate, Subsidiary, and Regional Managing Offices B Gross orrugated and Solid Fiber Box Manufacturing E Gross osmetics, Beauty Supplies, and Perfume Stores Gross osmetology and Barber Schools Must Provide Board ertification: Alabama Board of osmetology and Barbering Gross ostume Jewelry and Novelty Manufacturing B Gross otton Farming F Gross otton Ginning F Gross ouriers and Express Delivery Services Gross ourt Reporting and Stenotype Services B Gross reamery Butter Manufacturing F Gross redit Bureaus B State Law State Law redit ard Issuing redit Unions ATM or Branch Location Page 7 of 46 Macon ounty Business License Fee Schedule v E U D U U

8 State Law redit Unions- Main Branch Gross rop Harvesting, Primarily by Machine F Gross rown and losure Manufacturing D Gross rude Petroleum and Natural Gas Extraction Gross rushed and Broken Granite Mining and Quarrying Gross rushed and Broken Limestone Mining and Quarrying Gross urrent arrying Wiring Device Manufacturing Gross urtain and Drapery Mills E Gross ustom Architectural Woodwork and Millwork Manufacturing Gross ustom ompounding of Purchased Resins Gross ustom omputer Programming Services A Gross ustom Roll Forming D Gross ut and Sew Apparel Manufacturing all other D Gross ut Stock, Re-sawing Lumber, and Planing F Gross ut Stone and Stone Product Manufacturing Gross utlery and Flatware (except Precious) Manufacturing D Gross utting Tool and Machine Tool Accessory Manufacturing Gross yclic rude and Intermediate Manufacturing Gross Dairy attle and Milk Production F Gross Dairy Product (except Dried or anned) Merchant Wholesalers E Gross Dance ompanies B Flat Data Processing, Hosting, and Related Services K Gross Deep Sea Freight Transportation B Gross Deep Sea Passenger Transportation B Gross Delivery V Gross Dental Equipment and Supplies Manufacturing B Gross Dental Laboratories B Gross Dentists - Exemptions may apply see ode of AL Section , Must Provide Board ertification: Board of Dental Examiners of Alabama Gross Department Stores (except Discount Department Stores) Gross Diagnostic Imaging enters Gross Die ut Paper and Paper board Office Supplies Manufacturing E Gross Diet and Weight Reducing enters B Gross Digital Printing D Gross Dimension Stone Mining and Quarrying Gross Direct Health and Medical Insurance arriers A Gross Direct Life Insurance arriers A Gross Direct Mail Advertising A Page 8 of 46 Macon ounty Business License Fee Schedule v U

9 Gross Direct Property and asualty Insurance arriers A Gross Direct Selling Establishments Other D Gross Direct Title Insurance arriers A Gross Directory and Mailing List Publishers B Gross Discount Department Stores Gross Display Advertising A Gross Distilleries E Gross Document Preparation Services B Gross Dog and at Food Manufacturing F Gross Doll and Stuffed Toy Manufacturing B Gross Drafting Services Gross Dried and Dehydrated Food Manufacturing F Gross Drilling Oil and Gas Wells Gross Drinking Places (Alcoholic Beverages) Must also purchase applicable Liquor License, Beer On/Off Premise (912.00) Wine On/Off Premise (912.02), see schedule H to determine liquor license needed, Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) Gross Drive In Motion Picture Theaters A Gross Drugs and Druggists' Sundries Merchant Wholesalers E Gross Dry cleaning and Laundry Services (except oin Operated) B Gross Dry Pasta Manufacturing F Gross Dry Pea and Bean Farming F Gross Dry, ondensed, and Evaporated Dairy Product Manufacturing F Gross Drywall and Insulation ontractors E Gross Dual Purpose attle Ranching and Farming F Gross Educational Support Services D Gross Electric Bulk Power Transmission and ontrol E Gross Electric House wares and Household Fan Manufacturing Gross Electric Lamp Bulb and Part Manufacturing Gross Electric Power Distribution E Gross Gross Gross Electrical and Electronic Appliance, Television, and Radio Set Merchant Wholesalers Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers Electrical ontractors and Other Wiring Installation ontractors Must Provide Board ertification: Alabama Electrical ontractors Board Gross Electro medical and Electro therapeutic Apparatus Manufacturing Gross Electrometallurgical Ferroalloy Product Manufacturing Gross Electron Tube Manufacturing Gross Electronic Auctions D Gross Electronic apacitor Manufacturing Page 9 of 46 Macon ounty Business License Fee Schedule v E E E

10 Gross Electronic oil, Transformer, and Other Inductor Manufacturing Gross Electronic omputer Manufacturing Gross Electronic onnector Manufacturing Gross Electronic Resistor Manufacturing Gross Electronic Shopping D Gross Electroplating, Plating, Polishing, Anodizing, and oloring D Gross Elementary and Secondary Schools D Gross Elevator and Moving Stairway Manufacturing Gross Emergency and Other Relief Services E Gross Employment Placement Agencies B Gross Enameled Iron and Metal Sanitary Ware Manufacturing D Gross Engineered Wood Member (except Truss) Manufacturing F Gross Engineering Services Exemptions may apply see ode of AL Section , Must Provide Board ertification: Engineers & Land Surveyors Professional Licensure Board Gross Envelope Manufacturing E Gross Environmental onsulting Services A Gross Ethyl Alcohol Manufacturing Gross Exam Preparation and Tutoring D Gross Executive Search Services B Gross Explosives Manufacturing Gross Exterminating and Pest ontrol Services Must Provide Board ertification: Department of Agriculture and Industries Gross Fabric oating Mills E Gross Fabricated Pipe and Pipe Fitting Manufacturing D Gross Fabricated Structural Metal Manufacturing D Gross Facilities Support Services B Gross Family lothing Stores B Gross Family Planning enters Gross Farm and Garden Machinery and Equipment Merchant Wholesalers E Gross Farm Labor ontractors and rew Leaders F Gross Farm Machinery and Equipment Manufacturing Gross Farm Management Services F Gross Farm Product Warehousing and Storage F Gross Farm Supplies Merchant Wholesalers E Gross Fastener, Button, Needle, and Pin Manufacturing B Gross Fats and Oils Refining and Blending F Gross Fertilizer (Mixing Only) Manufacturing Page 10 of 46 Macon ounty Business License Fee Schedule v

11 Gross Fiber an, Tube, Drum, and Similar Products Manufacturing E Gross Fiber Optic able Manufacturing Gross Financial Transactions Processing, Reserve, and learinghouse Activities A Gross Fine Arts Schools D Gross Finfish Farming and Fish Hatcheries F Gross Finfish Fishing E Gross Finish arpentry ontractors E Gross Fish and Seafood Markets F Gross Fish and Seafood Merchant Wholesalers E Gross Fitness and Recreational Sports enters B Gross Flat Glass Manufacturing Gross Flavoring Syrup and oncentrate Manufacturing F Gross Flexographic Printing ommercial D Gross Flight Training D Gross Floor overing Stores Gross Flooring ontractors E Gross Floriculture Production F Gross Florists Gross Flour Milling F Gross Flour Mixes and Dough Manufacturing from Purchased Flour F Gross Flower, Nursery Stock, and Florists' Supplies Merchant Wholesalers E Gross Fluid Milk Manufacturing F Gross Fluid Power ylinder and Actuator Manufacturing Gross Fluid Power Pump and Motor Manufacturing Gross Fluid Power Valve and Hose Fitting Manufacturing D Gross Folding Paperboard Box Manufacturing E Gross Food (Health) Supplement Stores Gross Food Product Machinery Manufacturing Gross Food Service ontractors Must Provide Board ertification: Department of Health Permit Gross Footwear and Leather Goods Repair D Gross Footwear Manufacturing Other D Gross Footwear Merchant Wholesalers E Gross Forest Nurseries and Gathering of Forest Products D Gross Formal Wear and ostume Rental D Flat Fortune Teller M Gross Fossil Fuel Electric Power Generation E Gross Framing ontractors E Page 11 of 46 Macon ounty Business License Fee Schedule v D

12 Gross Freestanding Ambulatory Surgical and Emergency enters Gross Freight Transportation Arrangement A Gross Fresh and Frozen Seafood Processing F Gross Fresh Fruit and Vegetable Merchant Wholesalers E Gross Frozen akes, Pies, and Other Pastries Manufacturing F Gross Frozen Fruit, Juice, and Vegetable Manufacturing F Gross Frozen Specialty Food Manufacturing F Gross Fruit and Tree Nut ombination Farming F Gross Fruit and Vegetable anning F Gross Fruit and Vegetable Markets F Gross Fuel Dealers Other D Gross Gross Full Service Restaurants Must Provide Board ertification: Department of Health Permit Funeral Homes and Funeral Services Must Provide Board ertification: Board of Funeral Services Gross Fur and Leather Apparel Manufacturing D Gross Fur Bearing Animal and Rabbit Production F Gross Furniture Merchant Wholesalers E Gross Furniture Stores Gross Gambling Industries Other B Gross Game, Toy, and hildren's Vehicle Manufacturing B Gross Gasket, Packing, and Sealing Device Manufacturing B Gross Gasoline Engine and Engine Parts Manufacturing D Gross Gasoline Stations with onvenience Stores Gross General Automotive Repair Gross General Freight Trucking, Local Gross General Freight Trucking, Long Distance Less Than Truckload Gross General Freight Trucking, Long Distance Truckload Gross General Line Grocery Merchant Wholesalers E Gross General Medical and Surgical Hospitals Gross General Merchandise Stores all other Gross General Rental enters Gross General Warehousing and Storage F Gross Geophysical Surveying and Mapping Services A Gross Gift, Novelty, and Souvenir Stores B Gross Glass and Glazing ontractors E Gross Glass ontainer Manufacturing Gross Glass Product Manufacturing Made of Purchased Glass Gross Glove and Mitten Manufacturing D Page 12 of 46 Macon ounty Business License Fee Schedule v D B

13 Gross Goat Farming F Gross Gold Ore Mining Gross Golf ourses and ountry lubs B Gross Grain and Field Bean Merchant Wholesalers E Gross Grain Farming all other F Gross Grape Vineyards F Gross Graphic Design Services A Gross Gravure Printing ommercial D Gross Greeting ard Publishers B Gross Grocery and Related Products Merchant Wholesalers Other E Gross Ground or Treated Mineral and Earth Manufacturing Gross Guided Missile and Space Vehicle Manufacturing D Gross Guided Missile and Space Vehicle Propulsion Unit and Propulsion Unit Parts Manufacturing Gross Gum and Wood hemical Manufacturing Gross Gypsum Product Manufacturing Gross Hand and Edge Tool Manufacturing D Gross Hardware Manufacturing D Gross Hardware Merchant Wholesalers E Gross Hardware Stores Gross Hardwood Veneer and Plywood Manufacturing F Gross Hat, ap, and Millinery Manufacturing D Gross Hay Farming F Gross Hazardous Waste ollection F Gross Hazardous Waste Treatment and Disposal F Gross Health and Personal are Stores all other Gross Health and Welfare Funds B Gross Heating and Air onditioning ontractors Must Provide Board ertification: State of Alabama Plumbers and Gas Fitters Examining Board Gross Heating Equipment (except Warm Air Furnaces) Manufacturing Gross Heating Oil Dealers D Gross Heavy and ivil Engineering onstruction Other Must Provide Board ertification: Alabama Licensing Board for General ontractors/home Builders Licensure Board Gross Heavy Duty Truck Manufacturing D Gross Highway, Street, and Bridge onstruction Must Provide Board ertification: Alabama Licensing Board for General ontractors/home Builders Licensure Board Gross Historical Sites Gross HMO Medical enters D E D D Page 13 of 46 Macon ounty Business License Fee Schedule v

14 Gross Hobby, Toy, and Game Stores B Gross Hog and Pig Farming F Gross Home and Garden Equipment Repair and Maintenance D Gross Home enters Gross Home Furnishing Merchant Wholesalers E Gross Home Furnishings Stores all other Gross Home Health are Services Gross Home Health Equipment Rental D Gross Homes for the Elderly D Gross Horses and Other Equine Production F Gross Hotels (except asino Hotels) and Motels Gross House Slipper Manufacturing D Gross Household Appliance Stores B Gross Household ooking Appliance Manufacturing Gross Household Furniture (except Wood and Metal) Manufacturing Gross Household Laundry Equipment Manufacturing Gross Household Refrigerator and Home Freezer Manufacturing Gross Household Vacuum leaner Manufacturing Gross Human Resources onsulting Services A Gross Hunting and Trapping E Gross Hydroelectric Power Generation E Gross Ice ream and Frozen Dessert Manufacturing F Gross Ice Manufacturing E Gross In Vitro Diagnostic Substance Manufacturing Gross Independent Artists, Writers, and Performers B Gross Industrial and ommercial Fan and Blower Manufacturing Gross Industrial and Personal Service Paper Merchant Wholesalers E Gross Industrial Building onstruction Must Provide Board ertification: Alabama Licensing Board for General ontractors/home Builders Licensure Board Gross Industrial Design Services A Gross Industrial Gas Manufacturing Gross Industrial Launderers B Gross Industrial Machinery and Equipment Merchant Wholesalers E Gross Industrial Machinery Manufacturing all other Gross Industrial Mold Manufacturing Gross Industrial Pattern Manufacturing D Gross Industrial Process Furnace and Oven Manufacturing Gross Industrial Sand Mining Page 14 of 46 Macon ounty Business License Fee Schedule v E

15 Gross Industrial Supplies Merchant Wholesalers E Gross Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing Gross Industrial Valve Manufacturing D Gross Infants' ut and Sew Apparel Manufacturing D Gross Services all other A Gross Inland Water Freight Transportation B Gross Inland Water Passenger Transportation B Gross Inorganic Basic hemical Manufacturing all other Gross Inorganic Dye and Pigment Manufacturing Gross Institutional Furniture Manufacturing Gross Gross Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals Instruments and Related Products Manufacturing for Measuring, Displaying, and ontrolling Industrial Process Variables Gross Insurance Agencies and Brokerages B Gross Insurance Related Activities all other B Gross Integrated Record Production/Distribution A Gross Interior Design Services A Flat International Trade Financing U Gross Internet Publishing and Broadcasting and Web Search Portals A Gross Interurban and Rural Bus Transportation B Gross Investigation Services Gross Investment Advice B Gross Investment Banking and Securities Dealing B Gross Iron and Steel Forging D Gross Iron and Steel Mills Gross Iron and Steel Pipe and Tube Manufacturing from Purchased Steel Gross Iron Foundries Gross Iron Ore Mining Gross Irradiation Apparatus Manufacturing Gross Janitorial Services Gross Jewelers' Material and Lapidary Work Manufacturing B Gross Jewelry (except ostume) Manufacturing B Gross Jewelry Stores B Gross Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers E Gross Junior olleges D Gross Kaolin and Ball lay Mining Gross Kidney Dialysis enters Gross Kitchen Utensil, Pot, and Pan Manufacturing D Page 15 of 46 Macon ounty Business License Fee Schedule v

16 Gross Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses E Gross Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing D Gross Land Subdivision D Gross Landscape Architectural Services Gross Landscaping Services Gross Language Schools D Gross Laundry, Dry cleaning, and Pressing Machine Manufacturing ommercial Gross Gross Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing Lawyers - Exemptions may apply see ode of AL Section , Must Provide Board ertification: Alabama State Bar Gross Lead Ore and Zinc Ore Mining Gross Lead Pencil and Art Good Manufacturing B Gross Leather and Hide Tanning and Finishing D Gross Leather Good and Allied Product Manufacturing all other D Gross Legal Services all other Gross Lessors of Mini warehouses and Self-Storage Units B Gross Lessors of Nonfinancial Intangible Assets (except opyrighted Works) Gross Lessors of Nonresidential Buildings (except Mini warehouses) B Gross Lessors of Other Real Estate Property B Gross Lessors of Residential Buildings and Dwellings B Gross Libraries and Archives A Gross Light Truck and Utility Vehicle Manufacturing D Gross Lime Manufacturing Gross Limited Service Restaurants Must Provide Board ertification: Department of Health Permit Units Limousine Service Must provide the number of Limousines J State Law Line Haul Railroads $ Gross Linen Supply B Gross Liquefied Petroleum Gas (Bottled Gas) Dealers D Gross Lithographic Printing ommercial D Gross Livestock Merchant Wholesalers E Gross Local Messengers and Local Delivery Gross Locksmiths Must Provide Board ertification: Alabama Electronic Security Board of Licensure Gross Logging D 912E.04 Flat Lounge Retail Liquor lass I Must also purchase Beer On/Off Premise(912.00), Wine On/Off Premise (912.02) and Drinking Establishment License (722410), Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) Gross Luggage and Leather Goods Stores B D H Page 16 of 46 Macon ounty Business License Fee Schedule v

17 Gross Luggage Manufacturing D Gross Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers E Gross Machine Shops D Gross Machine Tool (Metal utting s) Manufacturing Gross Machine Tool (Metal Forming s) Manufacturing Gross Magnetic and Optical Recording Media Manufacturing Gross Mail Order Houses D Gross Malt Manufacturing F Gross Manifold Business Forms Printing D Gross Manufactured (Mobile) Home Dealers B Gross Manufactured Home (Mobile Home) Manufacturing F Gross Marinas B Gross Marine argo Handling A Gross Marketing onsulting Services A Gross Marketing Research and Public Opinion Polling A Gross Marking Device Manufacturing B Gross Masonry ontractors E Gross Materials Recovery Facilities F Gross Mattress Manufacturing Gross Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing F Gross Measuring and Dispensing Pump Manufacturing Gross Meat and Meat Product Merchant Wholesalers E Gross Meat Markets F Gross Meat Processed from arcasses F Gross Mechanical Power Transmission Equipment Manufacturing Gross Media Buying Agencies A Gross Media Representatives A Gross Medical Laboratories Gross Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers E Gross Medicinal and Botanical Manufacturing Gross Men's and Boys' lothing and Furnishings Merchant Wholesalers E Gross Men's and Boys' ut and Sew Apparel ontractors D Gross Men's and Boys' ut and Sew Other Outerwear Manufacturing D Gross Men's and Boys' ut and Sew Shirt (except Work Shirt) Manufacturing D Gross Men's and Boys' ut and Sew Suit, oat, and Overcoat Manufacturing D Gross Men's and Boys' ut and Sew Trouser, Slack, and Jean Manufacturing D Gross Men's and Boys' ut and Sew Underwear and Nightwear Manufacturing D Page 17 of 46 Macon ounty Business License Fee Schedule v

18 Gross Men's and Boys' ut and Sew Work lothing Manufacturing D Gross Men's and Boys' Neckwear Manufacturing D Gross Men's lothing Stores B Gross Men's Footwear (except Athletic) Manufacturing D Gross Mental Health Practitioners (except Physicians) Must Provide Board ertification: Alabama Board of Medical Examiners & Medical Licensure ommission of Alabama Gross Metal an Manufacturing D Gross Metal oating, Engraving (except Jewelry and Silverware), and Allied Services to Manufacturers Gross Metal Heat Treating D Gross Metal Household Furniture Manufacturing Gross Metal Ore Mining all other Gross Metal Service enters and Other Metal Merchant Wholesalers E Gross Metal Stamping D Gross Metal Tank (Heavy Gauge) Manufacturing D Gross Metal Window and Door Manufacturing D Gross Military Armored Vehicle, Tank, and Tank omponent Manufacturing D Gross Mineral Wool Manufacturing Gross Mining Machinery and Equipment Manufacturing Gross Miscellaneous Ambulatory Health are Services all other Gross Miscellaneous hemical Product and Preparation Manufacturing all other Gross Miscellaneous rop Farming all other F Gross Miscellaneous Durable Goods Merchant Wholesalers Other E Gross Miscellaneous Electrical Equipment and omponent Manufacturing all other Gross Miscellaneous Fabricated Metal Product Manufacturing all other D Gross Miscellaneous Financial Investment Activities A Gross Miscellaneous Food Manufacturing all other F Gross Miscellaneous General Purpose Machinery Manufacturing all other Gross Miscellaneous Intermediation B Gross Miscellaneous Manufacturing all other B Gross Miscellaneous Nondurable Goods Merchant Wholesalers Other E Gross Miscellaneous Nonmetallic Mineral Product Manufacturing all other Gross Miscellaneous Schools and Instruction all other D Gross Miscellaneous Store Retailers (except Tobacco Stores) all other B Gross Miscellaneous Textile Product Mills all other E Gross Miscellaneous Waste Management Services all other F Gross Miscellaneous Wood Product Manufacturing all other F Gross Mixed Mode Transit Systems B D Page 18 of 46 Macon ounty Business License Fee Schedule v

19 Gross Mobile Food Services Must Provide Board ertification: Department of Health Permit Gross Monetary Authorities entral Bank A Gross Mortgage and Nonmortgage Loan Brokers A Gross Motion Picture and Video Distribution A Gross Motion Picture and Video Industries Other A Gross Motion Picture and Video Production A Gross Motion Picture Theaters (except Drive Ins) A Gross Motor and Generator Manufacturing Gross Motor Home Manufacturing D Gross Motor Vehicle Air onditioning Manufacturing D Gross Motor Vehicle Body Manufacturing D Gross Motor Vehicle Brake System Manufacturing D Gross Motor Vehicle Dealers all other Must Provide Board ertification: Revenue Department - Regulatory License Gross Motor Vehicle Metal Stamping D Gross Motor Vehicle Parts (Used) Merchant Wholesalers E Gross Motor Vehicle Parts Manufacturing all other D Gross Motor Vehicle Seating and Interior Trim Manufacturing D Gross Motor Vehicle Steering and Suspension omponents (except Spring) Manufacturing Gross Motor Vehicle Supplies and New Parts Merchant Wholesalers E Gross Motor Vehicle Towing A Gross Motor Vehicle Transmission and Power Train Parts Manufacturing D Gross Motorcycle, ATV, and Personal Watercraft Dealers D Gross Motorcycle, Bicycle, and Parts Manufacturing D Gross Museums Gross Mushroom Production F Gross Music Publishers A Gross Musical Groups and Artists B Gross Musical Instrument and Supplies Stores B Gross Musical Instrument Manufacturing B Gross Nail Salons Must Provide Board ertification: Department of Health Permit B Gross Narrow Fabric Mills E Gross Natural Gas Distribution E Gross Natural Gas Liquid Extraction Gross Nature Parks and Other Similar Institutions Gross Navigational Services to Shipping A Gross New ar Dealers Must Provide Board ertification: Revenue Department - Regulatory License Page 19 of 46 Macon ounty Business License Fee Schedule v D D D

20 Gross New Housing Operative Builders E Gross Gross New Multifamily Housing onstruction (except Operative Builders) Must Provide Board ertification: Alabama Licensing Board for General ontractors/home Builders Licensure Board New Single Family Housing onstruction (except Operative Builders) Must Provide Board ertification: Alabama Licensing Board for General ontractors/home Builders Licensure Board Gross News Dealers and Newsstands B Gross News Syndicates A Gross Newspaper Publishers B Gross Newsprint Mills E Gross Nitrogenous Fertilizer Manufacturing Gross Non-cellulosic Organic Fiber Manufacturing Gross Non-chocolate onfectionery Manufacturing F Gross Non-clay Refractory Manufacturing Gross Non-depository redit Intermediation all other A Gross Non-folding Sanitary Food ontainer Manufacturing E,999, Flat Non-Profit Organizations Z Gross Non-upholstered Wood Household Furniture Manufacturing Gross Non-current arrying Wiring Device Manufacturing Gross Non-ferrous (except Aluminum) Die asting Foundries Gross Non-ferrous Forging D Gross Non-ferrous Metal (except opper and Aluminum) Rolling, Drawing, and Extruding Gross Non-metallic Mineral Mining all other Gross Non-residential Property Managers B Gross Non-scheduled hartered Freight Air Transportation B Gross Non-scheduled hartered Passenger Air Transportation B Gross Non-woven Fabric Mills E Gross Notaries Gross Nuclear Electric Power Generation E Gross Nursery and Tree Production F Gross Nursery, Garden enter, and Farm Supply Stores Gross Nursing are Facilities Gross Office Administrative Services B Gross Office Equipment Merchant Wholesalers E Gross Office Furniture (except Wood) Manufacturing Gross Office Machinery and Equipment Rental and Leasing Gross Office Machinery Manufacturing Gross Office Supplies and Stationery Stores E E Page 20 of 46 Macon ounty Business License Fee Schedule v

21 Gross Offices of All Other Miscellaneous Health Practitioners Gross Offices of Bank Holding ompanies B Gross Offices of Other Holding ompanies B Gross Oil and Gas Field Machinery and Equipment Manufacturing Gross Oil and Gas Pipeline and Related Structures onstruction Must Provide Board ertification: Alabama Licensing Board for General ontractors/home Builders Licensure Board Gross Oilseed (except Soybean) Farming F Gross Oilseed and Grain ombination Farming F Gross One Hour Photo finishing B Gross Open End Investment Funds B Gross Ophthalmic Goods Manufacturing B Gross Ophthalmic Goods Merchant Wholesalers E Gross Optical Goods Stores Gross Optical Instrument and Lens Manufacturing Gross Optometrists - Exemptions may apply see ode of AL Section , Must Provide Board ertification: Optometry Board Gross Orange Groves F Gross Organic Basic hemical Manufacturing all other Gross Ornamental and Architectural Metal Work Manufacturing D Gross Other Accounting Services Gross Other Activities Related to redit Intermediation B Gross Other Apparel Accessories and Other Apparel Manufacturing D Gross Other ommercial and Industrial Machinery and Equipment Rental and Leasing Gross Other ommercial and Service Industry Machinery Manufacturing Gross Other ommercial Equipment Merchant Wholesalers E Gross Other ommercial Printing D Gross Other ommunication and Energy Wire Manufacturing Gross Other ommunications Equipment Manufacturing Gross Other ommunity Housing Services E Gross Other omputer Peripheral Equipment Manufacturing Gross Other omputer Related Services A Gross Other oncrete Product Manufacturing Gross Other onstruction Material Merchant Wholesalers E Gross Other rushed and Broken Stone Mining and Quarrying State Law Other Depository redit Intermediation Gross Other Direct Insurance (except Life, Health, and Medical) arriers A Gross Other Electric Power Generation E Gross Other Electronic and Precision Equipment Repair and Maintenance B Page 21 of 46 Macon ounty Business License Fee Schedule v D U

22 Gross Other Electronic omponent Manufacturing Gross Other Electronic Parts and Equipment Merchant Wholesalers E Gross Other Engine Equipment Manufacturing Gross Other Fabricated Wire Product Manufacturing D Gross Other Farm Product Raw Material Merchant Wholesalers E Gross Other Financial Vehicles A Gross Other Food rops Grown Under over F Gross Other Foundation, Structure, and Building Exterior ontractors E Gross Other Gasoline Stations Gross Other Guided Missile and Space Vehicle Parts and Auxiliary Equipment Manufacturing Gross Other Hosiery and Sock Mills D Gross Other Household Textile Product Mills E Gross Other Individual and Family Services E Gross Other Insurance Funds B Gross Other Knit Fabric and Lace Mills E Gross Other Lighting Equipment Manufacturing Gross Other Major Household Appliance Manufacturing Gross Other Management onsulting Services A Gross Other Marine Fishing E Gross Other Measuring and ontrolling Device Manufacturing Gross Other Metal ontainer Manufacturing D Gross Other Metal Valve and Pipe Fitting Manufacturing D Gross Other Metalworking Machinery Manufacturing Gross Other Millwork (including Flooring) F Gross Other Motor Vehicle Electrical and Electronic Equipment Manufacturing D Gross Other Non-citrus Fruit Farming F Gross Other Nonferrous Foundries (except Die asting) Gross Other Nonhazardous Waste Treatment and Disposal F Gross Other Nonscheduled Air Transportation B Gross Other Oilseed Processing F Gross Other Ordnance and Accessories Manufacturing D Gross Other Performing Arts ompanies B Gross Other Personal and Household Goods Repair and Maintenance D Gross Other Pressed and Blown Glass and Glassware Manufacturing Gross Other Professional Equipment and Supplies Merchant Wholesalers E Gross Other Scientific and Technical onsulting Services A Gross Other Services Related to Advertising A Page 22 of 46 Macon ounty Business License Fee Schedule v D

23 Gross Other Services to Buildings and Dwellings Gross Other Spectator Sports B Gross Other Structural lay Product Manufacturing Gross Other Support Activities for Air Transportation A Gross Other Support Activities for Road Transportation A Gross Other Support Activities for Water Transportation A Gross Other Technical and Trade Schools D Gross Other Urban Transit Systems B Gross Other Vegetable (except Potato) and Melon Farming F Gross Outdoor Power Equipment Stores Gross Outerwear Knitting Mills D Gross Outpatient are enters all other Gross Outpatient Mental Health and Substance Abuse enters Gross Overhead Traveling rane, Hoist, and Monorail System Manufacturing 912F.05 Flat Package Store Liquor lass II Must also purchase, Beer Off Premise (912.01) and Wine Off (912.03) and Beer Wine and Liquor Stores Retail (445310), Must Provide Board ertification: Alcoholic Beverage ontrol Board (AB Board) Gross Packaged Frozen Food Merchant Wholesalers E Gross Packaging and Labeling Services Gross Packaging Machinery Manufacturing Gross Packing and rating A Gross Paint and oating Manufacturing Gross Paint and Wallpaper Stores Gross Paint, Varnish, and Supplies Merchant Wholesalers E Gross Painting and Wall overing ontractors E Gross Paper (except Newsprint) Mills E Gross Paper Industry Machinery Manufacturing Gross Paperboard Mills E Gross Parking Lots and Garages B Gross Passenger ar Leasing D Gross Passenger ar Rental D Gross Payroll Services Gross Peanut Farming F Gross Pen and Mechanical Pencil Manufacturing B Gross Pension Funds B Gross Periodical Publishers B Gross Perishable Prepared Food Manufacturing F Gross Personal are Services Other B H Page 23 of 46 Macon ounty Business License Fee Schedule v