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Licenses, Taxes & Incentives
Business License
There is levied and assessed Business License Fee for the privilege of doing any kind of business, trade, profession or other activity in the municipality and police jurisdiction. A Privilege or Business License can therefore be obtained from the City Clerk’s office.
Annual License Expiration
Business licenses expire on December 31st of each calendar year. As a courtesy, the City extends a 30 day grace period making the deadline for renewal February 1st. Failure to renew prior to February 1st will result in a penalty.
Alcohol Beverage License
Prior to making application with the City of Albertville, the Alcoholic Beverage Control (ABC) Board should be contacted to obtain a license from the State of Alabama. The nearest office is located in Huntsville and can be reached at 256-726-0401.
The City’s Alcohol Ordinance regulates the licensing and sales of alcoholic beverages in the city limits. In the case of a new license or transfer of an existing license, application for an Alcoholic Beverage License must be made with the City Clerk. The following steps must then be completed before a license can be issued:
- Verification of Zoning
- Release of Application
- Completion of Application
- Submission of Application
- Background Investigation
- City Department Approvals
- City Council Consideration
- Release of Approval to ABC
- Presentation of ABC License to City
Please Note
The ABC application process and City process may be done simultaneously.
Associated Fees
The City application fee is $300 in addition to an advertising fee of $35 for the purpose of advertising the public hearing. Filing fee for special event license is $50 for non-profit organizations and $150 for others.
Once the State and City applications are approved, the Alcohol Beverage License may be issued with the following annual fee structure:
- Beer and wine wholesale: $375
- Beer wholesale: $275
- Country Club/Golf Course: $1,000
- Lounge retail liquor: $2,000
- Restaurant retail table beer, wine and liquor: $1,500
- Retail beer and wine for off-premise consumption: $150
- Retail beer and wine for on-premise consumption: $75
- Retail beer, wine and liquor for off-premise consumption: $1,500
- Warehouse: $500
- Wine wholesale: 275
Note
Privilege or Business License fees are in addition to the schedule provided.
Helpful Links
| Tax Source | Sales Tax Amount | Property Tax Amount | Lodging Tax Amount |
|---|---|---|---|
| City | 5% | 5 mils | 10% |
| City Schools | N/A | 17 mils | N/A |
| County | 1% | 13.5 mils | 1% |
| County Schools | N/A | 4.5 mils | N/A |
| State | 4% | 6.5 mils | 5% |
Totals
- Sales Tax: 10%
- Property Tax: 46.5 mils
- Lodging Tax: 16%
Incentives
The City of Albertville recognizes the competitive nature of economic development and will consider incentives for industrial and retail development based on capital investment, job creation and, if applicable, projected sales tax revenue.
For industrial development projects, the City Office of Economic Development along with the Marshall County Economic Development Council and Industrial Development Board must be notified early in the process to determine if a project qualifies then application must be made to the Alabama Department of Commerce for the following incentives to be considered:
- Alabama Industrial Development Training (AIDT)
- Investment credit
- Jobs credit
- Non-educational property tax abatement
- Sales and use tax abatement
- Utility gross receipts tax abatement
Other Assistance Programs
For more information on other types of assistance, visit the Marshall County Economic Development Council’s Assistance Programs page.
Retail Development Incentives
For incentives pertaining to retail development, each project is unique and assessed by the City Economic Development Director, Commercial Development Authority and City Administration to determine eligibility and applicable incentives.
To see if your project qualifies, contact City Economic Development staff at 256-279-0622.