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(4) Billing and/or collection activities relating to the business conducted at the branch office or offices are performed by an employee or other representative, of the taxpayer who has such responsibility for the branch office. (c) The city shall promptly mail a copy of any preliminary assessment to the taxpayer's last known address by either first class U. (e) (1) If a taxpayer disagrees with a preliminary assessment as entered by the city, the taxpayer shall file a petition for review with the revenue officer within 30 days from the date of entry of the preliminary assessment setting out the specific objections to the preliminary assessment. (c) Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or has not purchased a business license. (b) The taxpayer shall be notified by registered or certified mail, or by personal service, of the amount of any such assessment, and of his right to appear before the finance director on a day named not less than 20 days from the date of notice and to show cause why such assessment shall not be made final. (c) If no showing is made on or before the date fixed in such notice, or if such showing is not sufficient in the judgment of the city, such assessment shall be made final in the amount originally fixed, or in such other amount as is determined by the city to be correct. On all property, both real and personal, used in the business, the city shall have a lien for such license, which lien shall attach as of the date when the license is due, as allowed by Code of Ala.

(5) All business claimed by a branch office or offices must be conducted by and through said office or offices. No license shall be transferred except with the consent of the city council or of the finance director or his or her designee, and no license shall be transferred to reflect a physical change of address of the taxpayer within the city more than once during a license year and never from one taxpayer to another. Every license shall be posted in a conspicuous place, where said business, trade or occupation is carried on, and the holder of the license shall immediately show same to the designee of the city upon being requested so to do. If a petition for review is timely filed, the revenue officer shall schedule a conference with the taxpayer for the purpose of allowing the taxpayer or its representatives and the representatives of the city to present their respective positions, discuss any omissions or errors, and to attempt to agree upon any changes or modifications to their respective positions. It shall be unlawful for any person, or for any agent, servant or employee of such person, to fail or refuse to perform any duty imposed by this article; nor shall any person, agent, servant or employee of such person obstruct or interfere with the designee of the city in carrying out the purposes of this article. Statistical information pertaining to taxes may be disclosed to the city council upon their written request through the mayor's office. If upon such hearing the city designee finds a different amount due than that originally assessed, he shall make the assessment final in the correct amount, and in all cases shall notify the taxpayer of the assessment as finally fixed.

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(6) The taxpayer must supply proof that all applicable business licenses with respect to the branch office or offices have been issued. Provided that a mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited liability company or other form of legal entity now or hereafter recognized by the laws of the state shall not constitute a transfer for purposes of this article, unless: (1) The change requires the taxpayer to obtain a new federal employer identification number or department of revenue taxpayer identification number; or (2) In the discretion of the city, the subject license is one for the sale of alcoholic beverages. (2) If a petition for review is not timely filed, or is timely filed, and upon further review the revenue officer determines that the preliminary assessment is due to be upheld in whole or in part, the city may make the assessment final in the amount of business license tax due as computed by the revenue officer, with applicable interest and penalty computed to the date of entry of the final assessment. 38-309 - Duty to permit inspection and produce records. It shall be unlawful for any person to violate the provisions of this section. (d) A notice by the United States mail, addressed to the taxpayer's last known place of business, shall be sufficient.

(d) Nothing herein shall be construed as exempting businesses from payment of a license on the basis of a lack of physical location.(Ord. Nothing in this section shall prohibit the city from requiring a new business license application and approval for an alcoholic beverage license. 38-306 - Unlawful to do business without a license. The revenue officer shall, whenever practicable, complete his or her review of the taxpayer's petition for review and applicable law within 90 days following the later of the date of filing of the petition or the conference, if any. At the option of the taxing jurisdiction a copy of the final assessment may be delivered to the taxpayer by personal delivery. Upon demand by the designee of the city, it shall be the duty of all licensees to: (1) Permit the designee of the city to enter the business and to inspect all portions of his place or places of business for the purposes of enabling said designee to gain such information as may be necessary or convenient for determining the proper license classification, and determining the correct amount of license tax; (2) To furnish information during reasonable business hours, at the licensee's place of business, in the city, all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information from which the correct license tax classification of such person may be ascertained and the correct amount of license tax to which he is subject may be determined, including exhibition of bank deposit books, bank statements, copies of sales tax returns to the state, copies of state income tax returns and federal income tax returns.(Ord. Any assessment made by the designee of the city shall be prima facie correct upon any appeal.

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Without your services, my husband and I wouldn’t be together. Whether you are seeking just a date, a pen pal, a casual or a serious relationship, you can meet singles in Prattville today!Alabama is known as the Heart of Dixie and Single Parent is here to bring their Single Parents together.Steps to Follow PLEASE DO NOT SEND IN APPLICATIONS & PAPERWORK WITHOUT PAYMENT Below, we have listed some of the occupations that require proper certification in order to be processed. (a) All licenses not paid in full within 30 days from the date they fall due shall be increased by 15 percent for the first 30 days they shall be delinquent and shall be measured by an additional 15 percent for a delinquency of 60 or more days, but this provision shall not be deemed to authorize the delay of 30 days in the payment of the license due, which may be enforced at once. New companies which did not do business in the city during the preceding year, and desiring to engage in business in the city shall deposit the sum of .00 which sum shall be adjusted at the end of the year on the above percentage basis. This by no means covers all occupations or services. The license term and the minimum amount for a business license are as follows: (1) 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. 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. Insurance company annual license renewals shall be renewed in accordance with Code of Ala. In addition to the remedies provided by Code of Ala. (b) In the case of persons who began business on or after the first day of the calendar year, the license for such new business shall be increased by 15 percent for the first 15 days they shall be delinquent, and shall be measured by an additional 15 percent for a delinquency of 45 days or more. (b) Life insurance and all other insurance companies shall pay a license tax of .00 and also

Without your services, my husband and I wouldn’t be together. Whether you are seeking just a date, a pen pal, a casual or a serious relationship, you can meet singles in Prattville today!Alabama is known as the Heart of Dixie and Single Parent is here to bring their Single Parents together.Steps to Follow PLEASE DO NOT SEND IN APPLICATIONS & PAPERWORK WITHOUT PAYMENT Below, we have listed some of the occupations that require proper certification in order to be processed. (a) All licenses not paid in full within 30 days from the date they fall due shall be increased by 15 percent for the first 30 days they shall be delinquent and shall be measured by an additional 15 percent for a delinquency of 60 or more days, but this provision shall not be deemed to authorize the delay of 30 days in the payment of the license due, which may be enforced at once. New companies which did not do business in the city during the preceding year, and desiring to engage in business in the city shall deposit the sum of $35.00 which sum shall be adjusted at the end of the year on the above percentage basis. This by no means covers all occupations or services. The license term and the minimum amount for a business license are as follows: (1) 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. 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. Insurance company annual license renewals shall be renewed in accordance with Code of Ala. In addition to the remedies provided by Code of Ala. (b) In the case of persons who began business on or after the first day of the calendar year, the license for such new business shall be increased by 15 percent for the first 15 days they shall be delinquent, and shall be measured by an additional 15 percent for a delinquency of 45 days or more. (b) Life insurance and all other insurance companies shall pay a license tax of $20.00 and also $1.00 on each $100.00 and major fraction thereof of gross premiums, less premiums returned by cancellation, during the preceding year on policies issued in the year to citizens living in the city. We have created this page to help you understand some of the City’s rules, regulations and guidelines to doing business within our city limits.

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Without your services, my husband and I wouldn’t be together.

Whether you are seeking just a date, a pen pal, a casual or a serious relationship, you can meet singles in Prattville today!

Alabama is known as the Heart of Dixie and Single Parent is here to bring their Single Parents together.

Steps to Follow PLEASE DO NOT SEND IN APPLICATIONS & PAPERWORK WITHOUT PAYMENT Below, we have listed some of the occupations that require proper certification in order to be processed. (a) All licenses not paid in full within 30 days from the date they fall due shall be increased by 15 percent for the first 30 days they shall be delinquent and shall be measured by an additional 15 percent for a delinquency of 60 or more days, but this provision shall not be deemed to authorize the delay of 30 days in the payment of the license due, which may be enforced at once. New companies which did not do business in the city during the preceding year, and desiring to engage in business in the city shall deposit the sum of $35.00 which sum shall be adjusted at the end of the year on the above percentage basis.

This by no means covers all occupations or services. The license term and the minimum amount for a business license are as follows: (1) 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. 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. Insurance company annual license renewals shall be renewed in accordance with Code of Ala. In addition to the remedies provided by Code of Ala. (b) In the case of persons who began business on or after the first day of the calendar year, the license for such new business shall be increased by 15 percent for the first 15 days they shall be delinquent, and shall be measured by an additional 15 percent for a delinquency of 45 days or more. (b) Life insurance and all other insurance companies shall pay a license tax of $20.00 and also $1.00 on each $100.00 and major fraction thereof of gross premiums, less premiums returned by cancellation, during the preceding year on policies issued in the year to citizens living in the city.

We have created this page to help you understand some of the City’s rules, regulations and guidelines to doing business within our city limits.

.00 on each 0.00 and major fraction thereof of gross premiums, less premiums returned by cancellation, during the preceding year on policies issued in the year to citizens living in the city. We have created this page to help you understand some of the City’s rules, regulations and guidelines to doing business within our city limits.