| Abstract Company | 41 | Exempt if Part of Attorney's General Practice |
|
| Acetylene Gas Manufacturers | 42 | ||
| Accountants, Certified Public | 71, Board of Public Accountancy | ||
| Accountants, Public | 43, Board of Public Accountancy | ||
| Accounts Receivable Factoring | 83a | ||
| Actuaries | 43 | Actuaries Employed By Insurance Co. Exempt |
|
| Acupuncturist | 155 | ||
| Adding Machines Sales | 44, 315 | ||
| Advertising Sign Companies | 45 | 87 | |
| Advertising Agency | None | 45, 87 | |
| Advertising, Internet Sites | None | 45 | |
| Air Compressor-Coin Operated | 176p | Air & Vacuum at Car Wash Etc. |
|
| Air Conditioning Sales | 46, 315 | ||
| Air Conditioning Installation | 46 | 84 | |
| Airplane Sales Or Rentals | 315 | ||
| Alarm Systems Installed | 84 | Elec. Security Bd | |
| Alterations | None | 315 | |
| Ambulance Service | None | ||
| Ammunition Sales | 158, 315 | ||
| Amusement Park | 47 | 140, 56, 69, 72, 134, 151, 131, 176a, 153, 104, 108, 119 |
47 is required only when in or within 5 miles of city limits City, County and State Parks Exempt. |
| 95, 103, 157, 176p | Required if open 6 months or more during a year; not required if open no more than five months. |
||
| Amusement/Vending Company | 146, 176a/p | No Store License Required |
|
| Antique Shop/Dealer | 315 | Specific Licenses | |
| Apartment Building/Complex (only permanent residents) |
None | ||
| Appliance Store/Repair Shop/Parts | 97, 315 | 46 | |
| Appraisers | None | Real Estate Appraisers Board |
|
| Architect | 48 | ||
| Arts & Crafts Supplies | 315 | ||
| Athletic Field, Racetrack | 147 | ||
| Attorney | None | Alabama Bar Association | |
| Auctioneer | 50(County Only) | Auctioneer Board | |
| Auditors | None | 43, 71 | |
| Auto Accessories Store | 53, 315 | Not needed if entity has 51 |
|
| Auto Auction | Act 539, 51 | ||
| Auto Detailing/Cleaning | None | ||
| Auto Detailing (Striping) | 54 | 53 | |
| Auto Financing | 83 | 138 | Banks or Credit Unions Exempt |
| Auto Glass/Window Replace | 107 | 315 | |
| Auto Parking Lot | 56 | City Parking Lot Is Exempt |
|
| Auto Parts Store | 53, 315 | 54, 597 | Not needed if entity has 51 |
| Auto/Truck Rental | 51 | 539, 597 | May Buy 51 without Act 539 Can Only Sell Previously Leased Cars |
| Auto Repair Shop/Garage | 54 | 53, 315, 597 | Not needed if entity has 51 |
| Auto Repossession | None | 80 needed if mony collected | |
| Auto Storage Garage | 55 | 55 not needed if entity has 51 |
|
| Auto Storage Not In Garages | 56 | ||
| Automobile Dealer | Act 539, 51 | 597 | |
| Automobile Rebuilder | Act 539, 51 | 597 | Exempt from 53, 54, 55, 60, 62, 169 |
| Automobile Reconditioner | Act 539, 51 | 597 | Exempt from 53, 54, 55, 60, 62, 169 |
| Automobile Wholesaler | Act 539, 51 | 597 | Exempt from 53, 54, 55, 60, 62, 169 |
| Auto Tire Retreading Shops | 57 | 53, 315, 597 | |
| Auto Tire Sales | 53, 315, 597 | ||
| Auto Title Pawn | 138 | Banking Department Registration |
|
| Automotive Dismantler | Act. 79-756, 597 | ||
| BB/Pellet Guns | 315 | ||
| Bacteriologist | 126 | Not applicable during first two years of practice |
|
| Bail Bonding Company | 64 | ||
| Bait & Tackle Shop | 315 | 69, 72 | Check with Conservation Dept. |
| Bakery Manufacturing/Retail | 87, 315 | 69, 91/151/153, 172 | |
| Banks | None | Banking Dept. | |
| Bankruptcy Sales Company | 101 | ||
| Barbecue Stand | 69, 153, 315 | 72, 176a/p | |
| Barbershop | 58 | 69, 72, 315, 176a/p | |
| Baseball Cards/Comic Books | 315 | 134 | |
| Baseball Park | 59 | 69, 72, 153, 176a/p, 315 | |
| Battery Distributor | 172 | ||
| Battery Shop (repair/recharge) | 60 | 53, 315 | Make sales from truck 60 is not needed if entity has 51 |
| Battery Manufacturer | 60 | ||
| Batting Cages (Coin-Operated) | 176p | ||
| Beautician | 124 | 61 | |
| Beautician employed in a Shop | 61 | ||
| Beautician not employed in a shop | 124 | ||
| Beauty Shop/Salon | 61 | 69, 315, 72, 176a/p | |
| Beauty Supply Stores | 315 | ||
| Bed & Breakfast | 168 | see Tourist Camp | |
| Beer Distributor | 172 | Fills orders from Truck |
|
| Beer & Wine Store | 315 | 69, 72, 144 | |
| Bicycles Sales/Rentals | 62 | 315 | Exempt if has 51 |
| Bill Posting Companies | 45 | ||
| Billiard Tables | 146 | ||
| Billing Machines Sales | 44, 315 | ||
| Blue Print Shop | 63 | 315 | |
| Boarding House (only permanent residents) |
None | ||
| Boat Trailer Dealer | 169, 315 | 123 for repairs | |
| Boat Radio Sales | 148, 315 | ||
| Bond Makers | 64 | ||
| Bond/Stock Brokers | 162 | ||
| Bonded Warehouse | 179 | ||
| Bookstore | 315 | 134, 144 | |
| Booking Agency, Talent, Etc. | None | 82 | License Required For Special Events, Concerts Etc. |
| Bookkeeping Machine Sales | 44, 315 | ||
| Bookkeeping Service | None | 43, 71 | |
| Bottling Company | 65 | Exempt from 70, 172 and 174 |
|
| Bowie Knives | 143, 315 | ||
| Bowling Alley | 66 | 69, 72, 151, 153, 315, 176a/p |
|
| Box Manufacturer, Lumber | 177 | Exempt if entity has 154 or 121 |
|
| Brake Shop | 54 | 53, 315 | |
| Brass Knuckles | 143, 315 | ||
| Brick Yard | 315 | 87 if Manufacturing | |
| Bridal Shop | 315 | ||
| Brokers, Bonds/Stocks | 162 | ||
| Brokers, Iron/Mining Supplies | 67 | ||
| Brokers, Merchandise | 81 | ||
| Broom, Brush Manufacturing | 68 | If >3 people are employed |
|
| Building Materials/Supplies | 315 | 46, 84, 97, 122 | |
| Burglar Alarms | 315 | 84 | If Installing. Check with Ala. Electronic Security Board of License |
| Bus Station/Depot | None | 69, 72, 134, 91/151/153, 176a/p |
|
| Business Broker | None | 149 | If Selling Real Estate |
| Butane, Propane, LP Gas | 315 | 97 | |
| Butcher/Meat Store | 315 | 69 | Check with Dept. of Agriculture |
| Cab Driver | None | Public Service Commission | |
| Cabinet Shop | 177, 315 | 84 | If Installing |
| Cable TV Company | None | ||
| Cable TV Equipment Sales | 148, 315 | 84 | Wiring Construction |
| Cafe/Cafeteria | 151, 69, 315 | 72, 176a/p | |
| Calculator Sales | 44, 315 | ||
| Camera Shop | 315 | 94, 140 | |
| Candy Manufacturer | 87 | 315 | Exempt from 172 |
| Candy Store | 315 | 69 | |
| Cane Racks/Devices | 95 | 163, 47 | |
| Cap Gun Sales | 102 | 315 | |
| Car wash (Coin-Operated) | 176p | 69, 176a | Vacuum & Air Vending Machines |
| Carbide Manufacturers | 42 | ||
| Car Repairs | 54 | 53, 315, 597 | |
| Cards, Playing-Sales/Use | 144 | 315 | |
| Card Trick Artists | 119 | ||
| CB Radios | 148, 315 | ||
| CD Player Sales | 315 | 141, 148 | |
| CDS, Records, Tapes | 315 | 141, 148 | |
| Carnival | 163 | 176a/p, 315, 104, 72, 134, 119 |
Exempt from 69, 95, 103, 140, 153 & 157 State and County Agricultural Fairs Exempt |
| Carnival Rides | 103 | 47, 163 | Exempt if has 163 |
| Carpet Cleaning Company | None | 125 (Rugs) | None for Inlaid Carpet |
| Carpet Installation | 84 | 315 | |
| Carpet Sales | 315 | 84 | If Installing |
| Cash Register Sales | 44, 315 | Computers with Calculating Programs |
|
| Casket Dealer/Agent | 79 | 98 | |
| Casket Manufacturer | 78 | ||
| Cassette Recorder Sales | 127, 315 | ||
| Catalog/Internet Sales | 315 | 81, 174b | |
| Catering Service | None | 91 | Required if Food Prepared Off Premises |
| Cellular Phone Sales | 148, 315 | ||
| Ceramics | 315 | 87 | |
| Cereal Beverages, retail | 69 | ||
| Cereal Beverages, wholesale | 70 | ||
| Certified Public Accountant | 71, Board of Public Accountancy | ||
| Chain Store License | 315 | Specific Licenses | |
| Check Cashing Service | None | 83b | 83.b is needed if checks are held before depositing or redemption. |
| Chemicals Manufacturer | 87 | ||
| Chemist | 126 | Not applicable during first (2) years of practice |
|
| Chicken Processing Plant | None | 180 | Check with Dept. of Agriculture |
| Chiropractor | 136 | Not applicable during first two years of practice |
|
| Chiropodist (Podiatry) | 155 | Not applicable during first two years of practice |
|
| Cigarettes, Cigars, Tobacco, Retail |
72 | ||
| Cigarettes, Cigars, Tobacco, Wholesale |
73 | ||
| Circus | 74 | One week maximum | |
| Civil Engineer | 99 | ||
| Clairvoyants | 104 | 163, 47 | |
| Cleaning & Pressing Establishments | 75 | 118, 315 | |
| Clothing Store | 315 | 110 (Fur Coats) | |
| Coal Mining | Severance Tax | ||
| Coal or Coke with Yards | 76 | ||
| Coal or Coke Without Yards | 77 | ||
| Coffins Manufacturer | 78 | ||
| Coffins Dealer/Agent | 79 | 98 | |
| Coin Operated Blood Pressure Machines Game Room Machines Jukebox Laundries Pool Tables Postage Machines for Profit Snack Machines-Vending |
176p 176p 176p 118 146 176a 176a |
||
| Coin Shop | 315 | ||
| Cold Storage Warehouse | 137 | 179 | |
| Collection Agency | 80 | Must have a presence in this state |
|
| Commercial Loans | 83b | ||
| Commission Merchant | 81 | Good State Wide | |
| Comptometer Sales | 44, 315 | ||
| Computer Equipment Store | 44, 315 | ||
| Computer Manufacturing | 87 | ||
| Computer Accessory Sales | 44, 315 | ||
| Computer Repairs | None | ||
| Computer Sales | 44, 315 | 174b | |
| Computer Software Only | 315 | ||
| Concerts, Shows, Special Events | 82 | ||
| Concrete Company | 87 | Not subject to 84 | |
| Conditional Sales Contracts, Loans | 83 | Not required for Real Estate mortgages |
|
| Construction Company | 84 | Good State-wide | |
| Contact Lenses/Eyeglasses | 161 | 315 | |
| Contractors | 84 | Good State-wide | |
| Convenience Store | 69, 72, 106, 315 | 44, 53, 91, 134, 144, 148, 151, 153, 176a/p |
|
| Cookie Distributor | 172 | ||
| Cookie Store | 69, 315 | 151 or 153 | |
| Copier Sales (Photo copier) | 127, 315 | ||
| Cosmetics Store | 315 | 124 | |
| Cotton Broker/Buyer | 85 | 88 | |
| Cotton Compresses | 86 | ||
| Cotton Gin | None | 86 | If they Compress Cotton |
| Cotton Mill | 87 | ||
| Cotton Warehouse | 88 | ||
| Counselor Mental Health | None | ||
| Coupons-Third Party | 170 | ||
| Craft Shows | 174b | 174d | |
| Crane Racks, Devices | 95 | 163, 47 | |
| Credit Agency/Bureau | 89 | ||
| Credit Union | None | Banking Department | |
| Creosoting, Etc. | 90 | ||
| Crystal Gazer/Fortune Teller | 104 | 163, 47 | |
| Curb Market (fruits/vegetables) | 105 | 69, 72, 315 | |
| Cushion Manufacturing/Reworking/ Upholstering/Cleaning |
125 | ||
| Dairy Products Bottler Distributor | None | 65, 174 | Check with Dept. of Agriculture |
| Dance Studio-Teaching | None | 69, 315, 152 | 152 if dances are held |
| Dance Hall-Dances | 152 | 69, 151, 153, 315 | |
| Dating Service | None | ||
| Day Care Center | None | 69, 176a/p | Check with County Human Resources |
| Delicatessen | 91, 315 | 69, 72 | Off premise consumption only |
| Demolition | 84 | ||
| Dental Laboratory | None | ||
| Dentist | 92 | Not applicable during first two years of practice |
|
| Department/Discount Store | 315 | 44, 46, 53, 54, 62, 69, 72, 84, 97, 122, 134, 141, 143, 144, 148, 151, 153, 158, 161, 169, 176a/p |
|
| Detective Agency | 93 | Extra License Required to Collect Money |
|
| Developing or Printing Film | 94 | ||
| Diaper Service | 117b | 75, 118 | |
| Dictaphone Sales | 127, 315 | ||
| Directory/Compiling or Sales | 96 | No License if for Members Only |
|
| Dirk Knives | 143, 315 | ||
| Dismantler, Automotive | Act 79-756, 597 | ||
| Doctors/Physicians | 126 | License Individuals Separately. Not applicable during first two years of practice |
|
| Dog & Pony Show | 111 | ||
| Dog Track/Race | 147 | 56, 69, 72 | |
| Donkey/Horse/Mule Dealer | 112 | ||
| Doughnut Shop | 69, 315 | 72, 151/153 | |
| Drafting Company | None | 63 | |
| Drapery Store | 315 | ||
| Driving Range | None | 69, 72, 153, 315 | |
| Drug Store | 315 | 44, 46, 69, 72, 97, 134, 141, 144, 148, 161 |
|
| Dry Cleaners | 75 | 118, 315 | |
| Duplicating Machines | 127, 315 | ||
| Dyeing Establishments, Clothes | 75 | ||
| Eating Place | 151 | 69, 72, 176a/p, 315 | |
| Electrical Appliances | 97, 315 | 46, 148 | |
| Electrical Engineer | 99 | ||
| Electrical Equip/Supplies | 97, 315 | 46, 148 | |
| Electrical Repair Shop (Major Appliances) |
97 | ||
| Embalmer | 98 | 79 | |
| Employment Agency | None | ||
| Engineer | 99 | ||
| Entertainment, Public | 82 | Not required if theater has 133 or 166 |
|
| Escort Service | None | ||
| Estate Sales Company | 101 | ||
| Examining or Collection Firms | 43.1 | 43, 71 | Municipal Contracts |
| Exercise Studio/Aerobics | None | 69, 315 | |
| Exterminating Company | None | 315 | Check with Dept. of Agriculture |
| Eye Doctor | 135 | ||
| Eyeglasses/Contact Lens | 161, 315 | ||
| Fabric Store | 315 | ||
| Facial Treatment Provider employed in a shop |
61 | ||
| Facial Treatment Provider not employed in a shop |
124 | ||
| Factory, Manufacturing | 87 | ||
| Factory, Sugar/Syrup | 165 | ||
| Factoring Company, Receivables | 83a | ||
| Fair | 163 | 176a/p, 315, 104 72, 134, 119 |
Exempt from 69, 95, 103, 140, 153, 157 State and County Agricultural Fairs Are Exempt |
| Fans, Ventilating/Cooling | None | ||
| Farm Implement/Supply Store | 169, 315 | 97 | CO-Op's may be Exempt |
| Fax Machine Sales | 127, 315 | ||
| Fences | 315 | 84 | If Erecting |
| Ferris Wheel | 103 | 47, 163 | 103 is not required with 163 |
| Fertilizer Factory | 100 | ||
| Filling Station, Gasoline | 106 | 53, 54, 60, 69, 72, 315 | |
| Film Developing | 94, 315 | No 94 if Just a Drop-Off Station |
|
| Finance Company | 83b | 83a | Title Pawn 138 |
| Financing Sales | 83a | ||
| Fire/Close-Out/Bankruptcy Sale | 101 | Not required of original owners |
|
| Fireworks Sales | 102, 315 | Fire Marshal Permit Required | |
| Firing Range | 157 | ||
| Flea Markets/Craft Shows: Sponsor Individual Sellers |
166 174b |
By Items |
If Admission is Charged If Participate in > One Per Year |
| Florist | 315 | ||
| Florist/Wholesale Distribution | 172 | ||
| Flying Jennies | 103 | 163, 47 | 103 is not required with 163 |
| Formal Wear Sales/Rental | 315 | ||
| Fortune Teller | 104 | ||
| Frame Shop | 315 | 87 | |
| Freight Company | 171 | May Need Public Service Commission |
|
| Freight Forwarder | 179, 160 | ||
| Fruit or Vegetable Stand | 105 | 69, 72, 315 | |
| Fruit Display in Front of Store | 105 | ||
| Funeral Home | 79, 98, 315, 131 | ||
| Furnace Supplies, Broker | 67 | ||
| Furniture Leasing | None | 46, 97, 148, 315 | |
| Furniture Manufacturer | 87 | Does not need Section 177 |
|
| Furniture Repair/Refinish | None | 87, 315 | |
| Furniture Store | 315 | 46, 97, 141, 148 | |
| Furs, Hides Etc Dealers | 110 | Excludes cattle, sheep/goat & horse hides |
|
| Fur Store/Rentals | 110, 315 | ||
| Game Room | 176p | 69, 146, 176a | |
| Garage/Auto Repair | 54, 315 | 51, 53 | Exempt if have 51 |
| Gas Appliances, Etc. | 97, 315 | 84, 145 | |
| Gas Supply Shop | 97, 315 | ||
| Gasoline Stations/Pumps | 106, | 53, 54, 69, 72, 315 | |
| Gift Shop | 315 | 44, 69, 72, 134, 144, 148 | |
| Glass/Mirror Sales | 107 | ||
| Go Cart Sales/Rental | 62, 315 | 54, 84, 147, 315 | |
| Go Cart Track | 103 | 147 | |
| Go-Go Club | 166 | 69, 72, 146, 151/153, 315, 176a/p |
If Admission Charged |
| Golf Cart Sales/Rental | 62, 315 | ||
| Golf Course | 108 | 62, 69, 72, 91, 151 153, 176a/p, 315 |
|
| Goodwill Store | Exempt | ||
| Greeting Cards Store | 315 | 134, 144 | |
| Grocery Store | 315 | 44, 53, 69, 72, 91, 151, 153, 106, 134, 144, 176a/p |
|
| Grocery Wholesaler | 70, 73, 315 | 44, 53, 144, 148, 158 | |
| Gun Shop/Gun Dealer | 143, 158, 315 | 148 | |
| Gun Show Sponsor | 166 | If Admission is charged |
|
| Gun Show Dealers | 143, 158 | 174b | If more than one Show/Year |
| Gym | None | 315, 69 | |
| Hairdresser Employed In A Shop | 61 | ||
| Hairdresser Not Employed In A Shop | 124 | ||
| Hamburger Stand | 69, 153, 315 | 72, 176a/p | |
| Hardware Store | 315 | 46, 53, 62, 97, 122, 143, 148, 158, 169 |
|
| Hat Cleaning Establishment | 109 | Exempt if licensed under Sec. 75 |
|
| Heading Mill | 154 | ||
| Health Club/Spa | None | 69, 72, 151, 153, 315 | |
| Hearing Aid Sales | 315 | ||
| Heating & Air Conditioning/ Installing |
46, 84 | Exempt from 46 if have 84 |
|
| Heating & Air Conditioning/ Repair Shops |
97 | ||
| Heating & Air Conditioning/ Sales |
46, 97, 315 | Exempt from 46 if have 84 |
|
| Herbalist | |||
| Hides/Furs Dealer | 110 | Excludes cattle, sheep, goat & horse hides |
|
| Hobbyhorses | 103 | 163, 47 | 103 is not required with 163 |
| Home Builder | 84 | ||
| Home Improvement Store | 315 | See Building Materials/Supplies |
|
| Horse, Renting (horseback rides) |
None | 69, 72 | |
| Horse Boarding/Stable | None | 315 | |
| Horse Show/Pony Show | 111 | ||
| Horse Track/Race | 147 | 56, 69, 72, 91/151/153, 315 | |
| Horse/Mule Buying/Selling/Trading |
112 | ||
| Hospital | None | See Restaurant, Gift Shop, Florist |
|
| Hot Dog Stand | 69, 153, 315 | 72, 176a/p | |
| Hotels/Motels | 115 | 69, 72, 82, 118, 146, 151, 152, 176a/p, 315 |
|
| House Cleaning Service | None | ||
| Household Items, Itinerant | 139b | ||
| House Plans Company | 63 | 48 | |
| Hypnotist | None | ||
| Ice Cream/Yogurt Shop | 315 | 69, 151/153 | |
| Ice Cream/ Manufacturer | 113 | None if all is consumed on Premises |
|
| Ice Cream/ Truck | 174b | ||
| Ice Plant/Factory | 114, 315 | ||
| Industrial Equipment | 169 | 51 (Trucks) | 169 is not needed if have 51 |
| Industrial Loans | 83a | ||
| Inn Keepers/Hotels | 115 | see Hotels/Motels | |
| Insulation Company | 84 | 315 | |
| Insurance Company | None | ||
| Internet Advertising Companies | 45 | ||
| Interior Decorator | None | 84, 315 | |
| Investment Brokers | 162 | ||
| Iron Broker | 69 | ||
| Iron Ore, Mining | Severance Tax | ||
| Janitorial Service | None | ||
| Jennet/Horse/Mule Dealer | 112 | ||
| Jewelry Store | 315 | ||
| Judo/Karate Instruction | None | 69, 315 | |
| Juke Joint | 69, 152 | 72, 151/153, 176a/p, 146, 166 |
|
| Junk Car Dealer | Act. 756 | 116 | (1) Section 116 will also be needed if dealing in articles other than cars, such as refrigerators, leadpipe, etc. (2) Act 539 (Dealer License) and section 51 will be needed to sell vehicles intact at retail. (3) Act 756 (Dismantlers License) is needed to sell parts from junk cars, or to sell the cars intact at wholesale. (4) Section 116 is sufficient for dealing with cars only when selling crushed cars for scrap. |
| Junk Dealer/Yard | 116, 315 | Act 539, 51, Act 756 | |
| Knife Rack Devices | 95 | 163, 47 | |
| Knuckles, Brass/Other | 143, 315 | ||
| Land Surveying Company | 99 | ||
| Landscaping Company | 84 | Check with Dept. of Agriculture |
|
| Laundry, Laundromat | 118 | 69, 75, 176a/p | |
| Laundry Rental Towels Etc. | 117 | ||
| Laundry Service Linens, towels, aprons Lab coats, etc |
117a | Exempt if has 118 | |
| Lawn Mower Repair | 123 | ||
| Lawn Mower Sales | 315 | ||
| Lawn Service | None | Needs 84 if Landscaping |
|
| Leasing Company Auto/Truck | 51 | Act 539 | No Act 539 if only selling leased cars. Cannot take Trade-Ins |
| Lecture, Public | 82 | Not needed if theater has 133 or 166 |
|
| Legerdemain (Magic Shows) | 119 | ||
| Lighting Supply Store | 315 | 84 | |
| Lightning Rods | 120 | State Fire Marshal | |
| Limousine Service | None | Public Service Commission | |
| Linen Service | 117 | ||
| Lingerie Store | 315 | ||
| Liquor Store | 315 | 69, 72, 144 | Check with ABC Board |
| Listings/Directories | 96 | ||
| Livestock Dealer | None | 112 | |
| Loan Discounting Company | 83a | ||
| Loan Company | 83b | ||
| Locksmith | 315 | 123 | |
| Lounge/Night Club | 152, 315 | 69, 72, 151/153, 176a/p, 146, 166 |
|
| Lumber/Timber Dealer Wholesale |
121 |
Exempt for entities with Sec. 154 |
|
| Lumber Finishing Mill | 177 | Exempt if entity has 154 or 121 |
|
| Lumber Yard Retail | 122, 315 | ||
| Lumber Yard Wholesale | 121, 315 | ||
| Lunch Counter, Dine-In | 151 | 315, 69, 72, 176a/p | |
| Machine Shop | 123 | 87, 315 | |
| Magic Show | 119 | ||
| Magician | 119 | ||
| Maid Service | None | ||
| Mail Order Business Out-of-State In-State |
None 315 |
By Item |
In-State licenses based on items offered |
| Manicurist employed in a shop |
61 | ||
| Manicurist not employed in a shop |
124 | ||
| Manufacturers | 87 | ||
| Marble Dealer | 315 | 84 87 |
If Installing If Manufacturing |
| Marine Supplies Store | 315 | 169 | If Selling Boat Trailers |
| Marriage Counselor | None | ||
| Massage Parlor | None | 315 | |
| Mattress Manufacturing Cleaning/Reworking |
125 | ||
| Mattress Store | 315 | 125 | If Manufacturing, Recovering or Cleaning |
| Meat Distributor | 172 | Check with Dept. of Agriculture |
|
| Mechanical Engineer | 99 | ||
| Medical Remedies, Itinerant | 139 | ||
| Medical Supplies Store | 315 | ||
| Merchandise Broker | 81 | Exempt if he only represents out-of- state principals |
|
| Merry-Go-Rounds | 103 | 163, 47 | 103 is not required if has 163 |
| Mills, Manufacturing | 87 | ||
| Mimeograph Machine Sales | 127, 315 | ||
| Mini Storage Warehouses | None | ||
| Miniature Golf/Putt-Putt | 108 | 69, 72, 91, 151, 153, 176a/p |
|
| Mining Coal/Iron Ore | Severance Tax | ||
| Mining Engineer | 99 | ||
| Mining Supplies, Broker | 67 | ||
| Mirror/Glass Sales | 107 | 54, 84, 315 | |
| Mobile Home Dealer | 169, 315 | ||
| Modeling School | None | 315 | |
| Monument/Tombstone Sales Erection |
131, 315 | ||
| Mop Manufacturing | 68 | If >3 people are employed |
|
| Mortgage Companies, Real Estate Personal Property |
None 83a |
||
| Motels | 115 | See Hotels | |
| Motorcycle Sales/Rental | 62 | 315 | Not Required if have 51 |
| Motor Vehicle Dealer | Act. 539, 51 | Exempt from 53, 54, 55, 60, 62, 169 |
|
| Motor Vehicle Rebuilder | Act. 539, 51 | Exempt from 53, 54, 55, 60, 62, 169 |
|
| Motor Vehicle Reconditioner | Act. 539, 51 | Exempt from 53, 54, 55, 60, 62, 169 |
|
| Motor Vehicle Wholesaler | Act. 539, 51 | Exempt from 53, 54, 55, 60, 62, 169 |
|
| Movie Theater | 133 | 69, 91, 151, 153, 176a/p, 315 |
|
| Movies, Transient | 132 | Not required if theater has 133 |
|
| Moving & Storage Company | None | 179, 315 | |
| Mortgage Broker | None | ||
| Muffler Shop | 54 | 53, 315 | |
| Mule Dealer | 112 | ||
| Music Instruments Sales Rentals |
141, 315 | 148 | |
| Musical Show | 82 | Not required if theater has 133 or 166 |
|
| Mutual Fund Sales Company | 162 | ||
| Naturopath (Natural Remedies Sunlight, Massage, etc) |
155 |
Not applicable during first two years of practice |
|
| Newspaper | None | ||
| Newsstand/Magazine Rack | 134 | Newspaper Vending machines exempt from 134, need 176a |
|
| Night Club/Lounge | 69, 315 | 72, 151, 153, 146, 152, 166, 176a/p |
Needs 152 if Permit Dancing by the Public |
| Nursery (Plants, Shrubs) | 315 | 84 | If Landscaping. Check with Dept. of Agriculture |
| Nursing Home | None | 69, 72, 151/153, 176a, 315 |
|
| Oculist | 135 | Not applicable during first two years of practice |
|
| Off Road Equipment | 169, 315 | ||
| Office Supply Store | 44, 315 | 97, 127, 148 | |
| Optician, Optometrist | 135 | Does not need 161 | |
| Organ (Musical) Sales/ Deliveries |
141 | ||
| Osteopath | 136 | Not applicable during first two years of practice |
|
| Packing Houses/Cold Storage | 137 | ||
| Pager Equipment Sales | 148 | 315 | |
| Paint Store | 315 | ||
| Palmists | 104 | 163, 47 | |
| Parking Lot | 56 | ||
| Paving Contractor | 84 | 87 | If making their own Asphalt |
| Pawn Shop | 138, 143 | 62, 141, 148, 158, 315 | Must buy section license for merchandise purchased for resale & not received on pawn. Register with Banking Department |
| Pawn for Title | 138 | Act 539, 51 | Can Only Sell Vehicles Out-of-Pawn. Cannot Buy / Take Car for Trade-In Without Act 539. Pawn Regulated by Banking Dept. |
| Peddler, Home Remedies | 139a | 174a/b/c, 174d | |
| Peddler, Prepackaged medicines remedies |
139b |
No other section is required to sell only these items. |
|
| Peddler, any goods, using an animal or wagon |
174a |
139a, 174d |
Not needed to sell goods licensed under 139b |
| Peddler, on foot or using motor vehicle to transport goods only |
174b |
139a, 174d |
Not needed to sell goods licensed under 139b. Not required for tobacco medicine household remedies, liquefied petroleum, farmer's products, wood, charcoal, fruits or vegetables |
| Peddler, using motor vehicle as a rolling store |
174c | 139a, 174d | |
| Peddler, using exhibitions, show performances or entertainment to sell |
174d | 174a/b/c, 139a | |
| Pellet/BB Guns | 315 | ||
| Personal Loans | 83b | ||
| Pest Control | None | 315 | Check with Dept. of Agriculture |
| Pet Grooming | None | 315 | |
| Pet Shop | 315 | ||
| Petroleum Prod. Distributor | None | 53, 106, 315 | Check with Dept. of Agriculture |
| Pharmacist, mixing chemicals & preparing drugs |
126 | Licensed by Pharmacy Board |
|
| Pharmacist, Dispensing premixed/prepackaged remedies |
315 | See Drug Store | |
| Photocopier Sales | 127, 315 | ||
| Photographer/ Photography Studio/Gallery |
140, 315 | ||
| Phrenologist | 104 | 163, 47 | |
| Physician | 126 | Not applicable during first two years of practice |
|
| Piano Dealer/Delivering | 141, 315 | ||
| Picture Developing & Printing | 94 | 315 | |
| Picture Frame Shop | 315 | 87, 177 | |
| Pig Iron Storage | 142 | ||
| Pillows Manufacturing/Cleaning Reworking |
125 | ||
| Pistols, Revolvers, Silencers | 143, Federal ATF 158, 315 | ||
| Pistol Range | 157 | ||
| Planing Mill, Lumber | 177 | Exempt if entity has 154 or 121 |
|
| Plate Glass/Mirror Sales | 107 | 54, 84, 315 | |
| Playing Cards-Sales/Use | 144 | 315 | Require Tax Stamps |
| Plumbers | 145 | 84, 315 | Needs 145 and 84 if installing new plumbing. Needs only 145 if repairing, only. |
| Plumbing Supply Store | 315 | ||
| Podiatrist | 155 | Not applicable during first two years of practice |
|
| Pool Hall | 146, | 69, 72, 151, 153, 176a/p, 315 |
Bond Required by Probate Judge |
| Pool Table Coin Operated | 146 | ||
| Potato Chip Distributor | 172 | ||
| Pressing Establishment | 75 | 118 | |
| Print Shop | 87, 315 | ||
| Private Detective | 93 | Additional License to Collect Money |
|
| Private Examining/Collecting Firms |
43.1 | 43, 71 | |
| Propane, LP Gas Store | 315 | 97 | |
| Psychiatrist | 126 | Must also be Licensed Physician |
|
| Psychologist | None | Same As Counselor (Not MD) |
|
| Public Accountant | 43, Board of Public Accountancy | ||
| Public Lecture/Entertainment | 82 | Not required if theater has 133 or 166 |
|
| Putt-Putt | 108 | 69, 72, 151, 153, 176a/p | |
| Race Track, Athletic Field | 147 | ||
| Radar Detector Sales | 148, 315 | ||
| Radiator Shop | 54, 315 | 53 | |
| Radio Engineering | 99 | ||
| Radio Sales | 148, 315 | ||
| Radio Station | None | ||
| Radio or TV Repair Shop | None | 148, 315 | If Selling Radios And Televisions |
| Railroad Supply Car | 164, 315 | ||
| Railway Supplies, Broker | 67 | ||
| Real Estate Sales/Rentals Management W/I Alabama |
149 |
Per Office; Not Per Agent |
|
| Real Estate Sales Property Outside Alabama |
150 | ||
| Receivables, Factoring | 83a. | ||
| Receivers Sales Company | 101 | ||
| Receiving/Transmitting Device Sales |
148, 315 | ||
| Records & Tapes | 315 | 141, 148 | |
| Recording Device Sales | 127, 315 | ||
| Recreational Vehicle Dealer | 51 | ||
| Recycled Car Parts | Act. 756 | 53 | |
| Refrigerated Warehouse | 137 | ||
| Refrigerator Sales/Repairs/ Supply shops |
97 | ||
| Refrigerated Truck Line | 137 | ||
| Rent to Own Store | 315 | 46, 97, 148 | |
| Repair Shop Large & Small Machinery |
123 | ||
| Repair Shop Major appliances | 97 | ||
| Repair Shop Radios/Television | None | ||
| Repair Shop Small Engines | 123 | ||
| Repair Shop Rebuilding of Machinery for resale |
87 | ||
| Repair Shop Rebuilding of Machinery for a fee |
123 | ||
| Repair shop- Motor Vehicles | 54 | Act 539, 51 | |
| Resin Mills | 175 | ||
| Restaurant | 69, 151 | 72, 176a/p, 315 | |
| Restaurant Supplies Store | 315 | 97 | |
| Resume Services | None | ||
| Retreading Tires | 57, 597 | 53, 315 | |
| Rifle Sales(>.22 Caliber) | 158, 315 | ||
| Rifle Range | 157 | ||
| Road House | 69, 152, 315 | 72, 151/153, 176a/p 146, 166 |
|
| Rodeo | 111 | ||
| Roentgenologist | 126 | Not applicable during first two years of practice |
|
| Roller Coasters | 103 | 47, 163 | 103 is not required with 163 |
| Roofing Installer | 84 | 145, 315 | |
| Roofing Shop Operator | 145 | 84 | |
| Rooming House (only permanent residents) |
None | ||
| Rugs Manufacturing/Cleaning Reworking |
125 | ||
| Sales Financing | 83a | ||
| Sales Lists | 96 | ||
| Salvation Army Store | Exempt | ||
| Sand & Gravel | 87 | ||
| Sandwich Shop | 69, 153, 315 | 72, 176a/p | |
| Satellite Dish Sales | 148, 315 | ||
| Savings & Loan | None | Banking Department | |
| Saw Mill | 154 | Does Not Need 121, 122 or 177 |
|
| School Supplies | 315 | 44, 127 | |
| Scientist | 155 | Only if self- employed. Not applicable during the first two years of practice |
|
| Scrap Iron/Metal Dealer | 116, 315 | Act. 756 | |
| Seafood Store | 315 | 69 | No 174 for Seafood, See 174f |
| Securities Broker | 162 | ||
| Security Systems Sales | 315 | Electronic Security Board |
|
| Security Systems Installation | 84 | ||
| Self-Storage Warehouse | None | ||
| Septic Tanks Sales | 315 | ||
| Septic Tanks Installation | 84 | ||
| Septic Tanks Manufacturer | 87 | ||
| Service Station | 106 | 53, 54, 69, 72, 153, 315 | |
| Sewing Machine Sales/Delivery | 156, 315 | Repair is Included | |
| Sheet Metal Shop | 145 | 84 | |
| Shoe Repair Shop | 315 | ||
| Shoe Store | 315 | ||
| Short Wave Radios | 148, 315 | ||
| Shooting Gallery/Alley | 157 | ||
| Shotgun/Shotgun Shell Sales | 158, 315 | ||
| Shows, Transient Theatrical/ Vaudeville weekly |
173 |
Not required if theater has 133 or 166 |
|
| Silencer-Firearms | 143, 315, (Federal ATF) |
158 | |
| Sign Company-Billboard | None | 45, 84 | |
| Sleight of Hand Artists | 119 | ||
| Skating Rink | 159 | 69, 151/153, 176a/p | |
| Skill Testing Devices | 95 | 163, 47 | |
| Slaughter House | None | Dept. of Agriculture | |
| Smoking/Smokeless Tobacco, Snuff Retail |
72 | ||
| Smoking/Smokeless Tobacco, Snuff Wholesale |
73 | ||
| Soft Drink Distributor/Bottler | 65 | Exempt from 70, 172, 174 |
|
| Soft Drink Distributor/Only | 172 | ||
| Soft Drinks/Retail | 69 | Type of Container is Significant |
|
| Soft Drinks/Wholesale | 70 | ||
| Soliciting Broker | 160 | 179 | Travel Agent & Freight Forwarder |
| Souvenir/Gift Shop | 315 | See Gift Shop | |
| Spectacles/Eyeglasses | 161 | ||
| Speedway/Race Track | 147 | 69, 72, 151/153, 176a/p | |
| Sporting Goods Store | 315 | 62, 134, 143, 144, 148, 158 | |
| Sprinkler Systems/Sales | 315 | ||
| Sprinkler Systems/Installation | 84 | ||
| Stable (horses boarding) | None | ||
| Stamp/Coupon Sales | 170 | ||
| Stave Mill | 154 | ||
| Steam Fitter | 145, 84 | ||
| Stereo Equipment/Sound Systems | 315 | 148 | |
| Stock Brokerage Firm | 162 | ||
| Store Fixtures | 315 | 97 | |
| Store License Chain Store License |
315 315 |
||
| Storm Doors or Windows/Sales | 315 | 84 | |
| Storm Doors or Windows/Installation | 84 | ||
| Stove Sales/Repairs/Supply Shops |
97, 315 | ||
| Street Fairs or Carnivals | 163 | 176a/p, 315, 104, 72, 134, 119 |
Exempt from 69, 95, 103, 140, 153 & 157 State and County Agricultural Fairs Exempt |
| Strength Testing Devices | 95 | 163, 47 | |
| Styling Salon | 61 | 69, 315 | |
| Sub Contractors | 84 | ||
| Sugar or Syrup Factory/Mfg. | 165 | ||
| Supply Cars-Railroads | 164 | 315 | |
| Surgeon | 126 | Not applicable during first two years of practice |
|
| Swimming Pool Sales/Supplies | 315 | ||
| Swimming Pool Installation | 84 | ||
| TV Station | None | ||
| Tailor/Seamstress | None | 315 | |
| Talent Agency | None | ||
| Tank Installation Company | 84 | ||
| Tanning Salon | None | 315 | |
| Tape Recorder Sales | 127, 315 | 141, 148 | Machines must record, players only, do not qualify for 127 |
| Tapes, Records, CDs | 315 | 141, 148 | |
| Tattoo Parlor | None | 315 | |
| Tax Preparation Service | None | 43 if Licensed PA 71 if Licensed CPA |
|
| Taxicab Company | None | Public Service Commission | |
| Taxidermist | None | 315, 110 | |
| Telecopier Machines Sales | 127, 315 | ||
| Telephone Cellular | 148, 315 | ||
| Telephone Store | 315 | ||
| Telephone Installation | 84 | Exempt if furnishing the Phone Line (PSC) |
|
| Teletype Machines Sales | 127, 315 | ||
| Television Sales | 148, 315 | ||
| Television Repair | None | ||
| Telex Machine Sales | 127, 315 | ||
| Ten Pin Alleys | 66 | ||
| Theater, Movies | 133 | ||
| Theater, Vaudeville/Variety Show | 166 | ||
| Theatrical Shows, Transient, Weekly | 173 | Not required if theater has 133 or 166 |
|
| Ticket Sales Agent (Travel) | 160 | ||
| Ticket Scalper | 167 | Must be Commonly Known as a Ticket Scalper |
|
| Tile Installation | 84 | ||
| Tile Manufacturing | 87 | ||
| Tile Sales | 315 | ||
| Timber/Lumber Dealer, Wholesale | 121 | Exempt for plywood sales and for entities with Sec. 121 |
|
| Tin Shop | 145 | 84 | |
| Tin Shop Operator | 145 | 84 | |
| Tire Store | 53, 315, 597 | ||
| Title Pawn | 138 | Act 539, 51 | Can Only Sell Vehicles Out-of -Pawn Cannot Buy/Take Car for Trade-In W/O Act 539 Pawn Regulated by Banking Department |
| Title Search Company | 41 | ||
| Tobacco Retailer | 72, 315 | ||
| Tobacco Wholesaler | 73, | ||
| Tombstone Dealer/Erection | 131, 315 | ||
| Tool & Die Shop | 123 | ||
| Tourist Camps (<6 beds) |
168 | 315, 69, 72, 151, 91, 153 | |
| Toy Store | 315 | 44, 53, 62, 69, 134, 141, 144, 148, 176a/p |
|
| Tractor Dealer | 169, 315 | 53, 54 | Exempt from 169 if has 51 |
| Trading Stamps/Coupons | 170 | Coupon Deals not from Actual Maker/ Store |
|
| Trailer Installation & Set-Up | 84 | ||
| Trailer Sales | 169, 315 | 53, 54 | Exempt from 169 if has 51 |
| Trailer Park | None | ||
| Transfer of Freight | 171 | Household Goods Exempt |
|
| Transient Movies | 132 | Not required if theater has 133 |
|
| Transient Theatrical/ Vaudeville Shows Weekly |
173 |
Not required if theater has 133 or 166 |
|
| Transient Vendor-Retail | See-Peddler | ||
| Transient Vendor-Wholesale | 172 | ||
| Transmission Shop | 54 | 53, 315 | Exempt if have 51 |
| Transmitting/Receiving Device Sales |
148, 315 | ||
| Travel Agency | 160 | 315 | |
| Traveling Salesman | See-Peddler | ||
| Tree Surgeon | None | 315 | 84 if Excavating |
| Trophy Shop | 315 | ||
| Truck & Trailer Rental | 51 | Do not need Act 539 if they only sell their leased Trucks & Trailers |
|
| Trustee's Sales Company | 101 | ||
| Turpentine & Resin Stills | 175 | ||
| Typewriter Sales | 44, 315 | ||
| Undertaker | 98 | 79 | |
| Uniform Shop | 315 | ||
| Uniform Cleaning & Rental | 117 | ||
| Upholstery Shop | 125 | 315 | |
| Used Car Parts | Act 756 | 53, 597 | |
| Utility Company | None | Regulated by Public Service Commission |
|
| VCR Repair Shop | None | 148 | If Selling Radios and Televisions |
| VCR Sales | 127, 315 | ||
| Vacuum Cleaner Repairs | 123 | ||
| Vacuum Cleaner Sales | 315 | 174b | |
| Vaudeville Shows, Transient, Weekly | 173 | Not required if theater has 133 or 166 |
|
| Vending Machines Amusements & Games Selling Products |
176 176p 176a |
69 | |
| Veneer Mill/Lumber | 177 | Exempt if entity has 154 or 121 |
|
| Veterinarian | 178 | 315 | |
| Video Photography | 140 | 315 | |
| Video Rental & Sales | None | 315 | |
| Wallpaper Installation | 84 | ||
| Wallpaper Sales | 315 | ||
| Warehouse or Storage Company | 179 | Mini-Warehouses Exempt |
|
| Warehouse-Refrigerated | 137 | ||
| Warehouse-Self Storage | None | ||
| Wash Woman | None | ||
| Waterbed Manufacturer | 87 | 177 | |
| Waterbed Store | 315 | ||
| Water Heater Sales | 97 | ||
| Water Treatment Units Installation | 84 | ||
| Water Treatment Units Sales Only | 315 | ||
| Welding Shop | 123 | ||
| Well Drilling (Water & Oil) | 84 | ||
| Wholesale Dealer-Transient | 172 | ||
| Wholesaler-Tobacco | 73 | ||
| Wig Shop | 315 | ||
| Wrecker Service | None | 53, 54, 55 | |
| Xerox Machine Sales | 127, 315 | ||
This page last updated June 28, 2002.