O2022-005 To adopt a new business license ordinance
ORDINANCE NO. 2022 – 005
TO PRESCRIBE AND ESTABLISH LICENSES FOR THE PRIVILEGE OF ENGAGING IN OR CARRYING
ON BUSINESS, OCCUPATIONS, VOCATIONS, AND PROFESSIONS WITHIN THE TOWN OF
BERLIN, ALABAMA FOR THE CALENDAR YEAR 2022 AND EACH SUBSEQUENT YEAR
THEREAFTER
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF BERLIN, ALABAMA, AS FOLLOWS:
SECTION 1. The following is hereby declared to be and is hereby adopted as the business
license code for the Town of Berlin for the year beginning January 1, 2022, and for each
subsequent year. Pursuant to the provisions of Section 11-51-90 et seq of the Code of Alabama,
1975, as amended, there is hereby levied and assessed a business license fee for the privilege
of carrying on any kind of business, trade, profession, or other such activity in the Town of Berlin,
as follows:
SECTION 2. All persons and entities conducting business within the corporate boundaries of
the Town of Berlin shall be licensed under the applicable provisions of this Ordinance. Nothing
in this Ordinance shall limit or abridge the right of the Town through its Town Council to change,
modify, or revoke any license obtained under this Ordinance.
SECTION 3. Definitions.
(1) Business. Each person firm, partnership, limited liability company, corporation,
organization or association, membership cooperative, agency, group or other organization
which shall engage in, practice, conduct or carry on any business, occupation, trade, vocation,
profession or exhibition, offering merchandise for sale, performing services for a consideration,
soliciting orders for goods or services, making deliveries of any merchandise, or engaging in
business of any nature in the Town of Berlin. Any commercial or industrial activity or any
enterprise, trade, profession, occupation, or livelihood, including the lease or rental of
residential or non-residential real estate, whether or not carried on for gain or profit, and
whether or not engaged in as a principal or as an independent contractor, which is engaged in,
or caused to be engaged in, within the Town of Berlin. For the purposes of Sections 4 and 5 of
this ordinance, the term “business” shall include the owners, managers and officers of the
business who bear responsibility for causing the business to comply with this Ordinance, where
applicable.
(2) Business License. An annual license issued by the Town of Berlin for the privilege of
carrying on any business, trade, profession, or any other activity in the town limits of Berlin,
Alabama.
(3) Business License Application. The municipal business license application used by the Town
of Berlin to allow a business to notify the town of their intent to conduct business therein.
(4) Business License Renewal Form. The municipal business license renewal form used by the
Town of Berlin to allow a business to renew their annual business license.
(5) Town Clerk. The town official charged by the municipality with the primary responsibility
of administering the business license tax ordinance of the Town of Berlin and related matters
thereto.
(6) Department or Department of Revenue. The Alabama Department of Revenue.
(7) Designee. An agent or employee of the municipality authorized to administer and/or
collect the business license taxes for the Town of Berlin, which may include another taxing
jurisdiction, the Department of Revenue, or a “private auditing or collecting firm.”
(8) Gross Receipts. The measure of any and all receipts of a business from whatever source
derived, to the maximum extent permitted by applicable laws and constitutional provisions, to
be used in calculating the amount due for a business license. Provided, however, that:
(a) Gross receipts shall not include any of the following taxes collected by the business
on behalf of any taxing jurisdiction or the federal government: sales or seller’s use tax;
utility gross receipts taxes levied pursuant to Article 3, Chapter 21, Title 40 of the Code of
Alabama; license taxes levied pursuant to Article 2, Chapter 21, Title 40 of the Code of
Alabama; state, county or municipal excise or sales taxes on the sale of gasoline or other
motor fuels; or municipal sales or excise taxes on the sale of tobacco or tobacco products.
(b) A different basis for calculating the business license may be used with respect to
certain categories of taxpayers as prescribed herein.
(c) For a utility or other entity described in Section 11-51-129, gross receipts shall be
limited to the gross receipts derived from the retail furnishing of utility services within the
municipality during the preceding year that are taxed under Article 3, Chapter 21 of Title
40, except that nothing herein shall affect any existing contract or agreement between
the municipality and a utility or other entity. The gross receipts derived from the
furnishing of utility service shall not be subject to further business license taxation by the
municipality.
(d) Gross receipts shall not include dividends or other distributions received by a
corporation, or proceeds from borrowings, the sale of corporate assets, and the
repayment of the principal portion of a loan, the issuance of stock or other equity
investments, or capital contributions, or the undistributed earnings of subsidiary entities.
(e) The gross receipts or gross sales referred to are those of such business for the year
preceding the current license year; however, if the business was not operated the entire
next preceding year, the license tax shall be based upon the ratio which the amount of
sales or receipts during such preceding year bears to the portion of the year during which
the business operated.
(9) License Fee. The business license fee or tax which is levied for the privilege of conducting
business in the Town of Berlin, Alabama.
(10) License Year. The calendar year.
(11) Licensee. Any taxpayer or other person issued a business license under this ordinance
and/or the person responsible for the payment of the license tax.
(12) Person. Person means an individual, a corporation, a partnership, an association, a joint
stock company, a business trust, an unincorporated organization, or other legal entity.
(13) Revenue Officer or Municipal License Officer. The municipal employee who is primarily
responsible for administration and collection of business license taxes and supervision of the
business license department in Town of Berlin.
(14) Schedule of Licenses. Schedule of licenses refers to the classifications included herewith,
which describes the various business activities subject to this business license ordinance and
specifies the applicable license tax rate for each activity.
(15) Taxing Jurisdiction. Any municipality that levies a business license tax.
(16) Taxpayer. Any person, firm, corporation, individual, association, estate, trust,
partnership, limited liability company, or other legal entity required to file a return with respect
to the paying or remittance of the business tax levied under this ordinance, or to report any
other information to the taxing jurisdiction, or is required to obtain or holds any interest in the
business license issued by the taxing jurisdiction, or who may be affected by any act or refusal
to act by the taxing jurisdiction under this ordinance.
(17) U.S.C. The applicable title and section of the United States Code, as amended from time
to time.
(18) Other Terms. Other capitalized or specialized terms used in this Ordinance and, not
defined above, shall have the same meanings ascribed to them as in Section 40-2A-3, Code of
Alabama, unless the context requires otherwise.
SECTION 4. License Terms and Requirements.
(1) Full Year. Every person who commences business before the first day of July shall be
subject to and shall pay the annual license fee in full for such business.
(2) Half Year. Every person who commences business on or after July 1st shall be subject to
and shall pay one-half the annual base license fee for such business for that calendar year;
except when the license is based upon gross receipts, the amount due will be calculated based
on one year’s estimated gross receipts for that business.
(3) Issuance Fee. For each license issued, there shall be an issuance fee equal to the maximum
allowed under Section 11-51-90, Code of Alabama 1975, which shall not be prorated or
discounted. This fee was set at $12.00 by the Department of Revenue Rule 810-8-5-.15 and shall
continue to be updated as adjusted by the Department of Revenue.
(4) Annual Renewal. Except as provided in subsections (a) and (b), the business license shall
be renewed annually on or before the 31st day of January.
(a) If the due date for payment of any business license falls on a weekend or a holiday
recognized by the Town, the due date shall automatically be extended until the next
business day.
(b) The annual business licenses for insurance companies shall be renewed in
accordance with Section 11-51-122 of the Code of Alabama which states that, on or
before March 1st of each year, each insurance company shall furnish the municipality a
statement, in writing, duly certified showing the full and true amount of gross premiums
received during the preceding year and shall accompany such statement with the amount
of license tax due according to the licensing schedule. Failure to furnish such statement
or to pay such sum shall subject the company and its agents to those penalties prescribed
for doing business without a license as provided in the municipal code.
(c) On or before December 31st of each year, a renewal reminder shall be mailed to each
licensee that purchased a business license during the current year. Said renewal notice
shall be mailed via regular U.S. mail to the licensee’s last known address on record with
the municipality. Licensees are required to furnish the municipality any address
changes for their business prior to December 1st in order for them to receive their notice.
(d) Sworn Statement. Applicants for a business license shall attach to the business
license application, whether for an initial license or renewal notice, a sworn statement
that all information contained in the application is accurate, complete, and correct. No
application shall be accepted without the sworn statement. Any business filing a
business license application or license renewal application containing a false statement
shall be liable under the penalty provisions of this Ordinance.
(e) Business license renewal payments received by the municipality shall be applied to
the current renewal; only when any and other debts the licensee owes to the municipality
are first paid in full. No business license shall be issued if the current renewal payment
does not meet said prior obligations and the current renewal. Failure to pay such sums
shall subject the licensee and its agents to those penalties as prescribed for doing business
without a license provided in the municipal code.
(5) First Year License – If the business or individual is procuring its first business license, the
initial year’s total gross receipts of the business are to be estimated. Then prior to the issuance
of the next year’s license, the amount previously estimated will be compared to the actual total
receipts of the initial year’s operations to see if an adjustment for overpayment or
underpayment is necessary. The gross receipts for such business for the year after the initial
year shall be the annualized amount of the actual gross receipts collected in the previous year.
Such annualized gross receipts shall be calculated by the actual gross receipts collected in its
initial year multiplied by the number of days in the initial year divided by the number of days
that the business operated during its initial year.
(6) Confidentiality. All applications for a business license and any related materials or
information provided to the Town shall be held in strictest confidence. The Town Clerk and
only those others authorized by the Town shall have access to this information.
(7) Payment Protection. Any first-time licensee or transient merchant may be required by
the Town to pay the license fee in cash or by certified check before a business license is issued.
Any licensee, who has paid the business license fee in prior years with financial instruments
which were returned unpaid to the Town by the financial institution, may be required by the
Town to pay the license fee in cash or by certified check before a business license is issued.
SECTION 5. Separate Licenses for each Business and/or Location
(1) For each place at which any business is carried on, a separate license shall be paid, and any
person desiring to engage in any business for which a license is required shall designate the
place at which business is carried on, and the license to be issued shall designate such place,
and such license shall authorize the carrying on of such business only at the place designated.
(2) Any taxpayer engaged at one location in more than one line of business falling within
separate NAICS sectors or sub-sectors, for which a business license is required by the
municipality, shall be issued and pay for a license fee for each separate business, vocation,
occupation or profession engaged in.
(3) Nothing herein shall be construed as exempting businesses from payment of a license on
the basis of lack of a physical location.
SECTION 6. Transfer of the Physical Location or Change in Ownership of a Business.
(1) No license shall be transferred from one location to another except by the consent of the
Town Clerk or his/her designee.
(2) No license shall be transferred from one business to another business except by the
consent of the Town Clerk or his/her designee.
(3) The name of the business cannot be changed from one name to another name except by
the consent of the Town Clerk or his/her designee.
(4) No transfer shall be valid until the original license has been surrendered to the Town Clerk
or his/her designee and the new license has been issued to the business.
SECTION 7. License to be Exhibited and Displayed.
Every person shall exhibit and display the license issued to him/her in some conspicuous place
in his/her business establishment. Any business or non-resident person doing business within
the town who does not have a permanent business location in the town shall carry such license
either upon his/her person, post in the window of his/her work vehicle, post at his/her
temporary place of business, or other conveyance which is used in such business, and such
person shall exhibit the license to any authorized enforcement officer of the town when so
requested. The holder of such license shall immediately show such license to the Town Clerk,
Revenue Officer, Enforcement Officer, License Inspector, other authorized designees, or to any
police officer of the town upon being so requested by such person. Failure to exhibit or display
the license as requested above may result in a non-refundable fee payable to the Town of Berlin
in the amount of fifty ($50.00) dollars per offense.
SECTION 8. Unlawful to do Business without a License.
It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to willfully engage
in a business or vocation in the Town of Berlin for which a license is required without first having
procured a license that has not been revoked or suspended. A violation of this ordinance shall
be punishable by a fine not to exceed the sum of five hundred ($500.00) dollars for each offense,
and if a willful violation, by imprisonment not to exceed six months, or both at the discretion of
the court trying the same. Each day shall constitute a separate offense.
SECTION 9. Reports.
(1) It shall be the duty of every person, firm, partnership or corporation subject required to
have a license under this Ordinance to render to the Town of Berlin, on such forms as may be
required, a sworn statement showing the total business done, amount of gross receipts, number
of helpers or employees, amount of space occupied, or other factor described in the schedule,
one or several, as the case may require, in order to ascertain their classification for license
taxation purposes and the correct amount of license tax.
(2) If the license officer determines that the amount of business license tax reported on or
remitted within any business license remittance form is incorrect, if no business license
remittance form is filed with the time prescribed, or if the information provided on the form is
insufficient to determine the proper amount of business license tax due, the municipality shall
calculate the correct amount of tax based on the most accurate and complete information
reasonably obtainable and enter a preliminary assessment for the amount of business license
tax, including any applicable penalty and interest.
(3) The license officer shall promptly mail a copy of any preliminary assessment to the taxpayer’s
last known address by either first class or certified mail with a return receipt requested, or at
the discretion of the officer deliver the preliminary assessment to the taxpayer by personal
delivery.
(4) If the amount of business license tax remitted by the taxpayer is undisputed by the town, or
if the taxpayer consents to the amount of any deficiency or preliminary assessment in writing,
the municipal license officer shall enter a final assessment for the amount of tax due, plus any
applicable penalty and interest.
(5) If a taxpayer disagrees with a preliminary assessment as entered by the license officer, the
taxpayer shall file a petition for review with the license officer within 30 days from the entry of
the preliminary assessment setting out the specific objections to the preliminary assessment.
If a petition for review is timely filed, the license officer shall schedule a conference with the
taxpayer to discuss any omissions or errors, and to attempt to agree upon any changes or
modifications to their respective position.
(6) If a petition for review is not timely filed, or upon further review the license officer
determines that the preliminary assessment is due to be upheld in whole or in part, the
municipality may make the assessment final in the amount of business license tax due as
computed by the license officer, with applicable interest and penalty computed to the date of
entry of the final assessment. The license 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 either the date of filing of the petition or the conference, if any.
(7) A copy of the final assessment shall promptly be mailed to the taxpayer’s last known address
by either first-class mail or certified mail with return receipt requested in the case of
assessments of business license tax of five hundred ($500.00) dollars or less, or by certified mail
with return receipt requested in the case of assessments of business license tax of more than
five hundred ($500.00) dollars. In either case, at the option of the Town a copy of the final
assessment may be delivered to the taxpayer by personal delivery. The final assessment shall
include a statement informing the taxpayer of his or her right to appeal the final assessment to
circuit court within 30 days from the date of entry of the final assessment.
SECTION 10. Right to Inspect Records.
Upon demand by the town clerk or his/her authorized deputy, auditor, license inspector or
license officer, it shall be the duty of any person subject to or holding a license from the town
to furnish the town clerk or his/her authorized representative, without delay, all such
information as may be required for determination of the proper classification of such person for
license taxation purposes, or for determination of the correct amount of license tax to which
such person is subject; and to that end it shall be the duty of such person to submit to the town
clerk-treasurer or his/her authorized representative, for inspection and examination, during
reasonable business hours, at such person’s place of business in the town, all books of accounts,
invoices, bank statements, sales tax records, state and federal income tax records, reports and
memoranda containing entries showing the amount of purchases, sales, receipts, inventories
and any other information from which the correct license tax classification of such person may
be ascertained, and the correct amount of such license to which such person is subject may be
determined. It shall be unlawful for any person, or for any agent or employee of such person
to fail or refuse to perform any duty imposed by this Ordinance, or to interfere with the town
clerk or his/her authorized deputy, auditor, license inspector, license officer or representative,
in obtaining information necessary or convenient for determination of the proper license tax of
such person. Each day’s failure or refusal to perform any duty imposed shall constitute a
separate offense.
SECTION 11. Privacy.
(1) It shall be unlawful for any person connected with the administration of this ordinance to
divulge any information obtained by him/her in the course of inspection and examination of the
books, papers, reports and memoranda of the taxpayer made pursuant to the provisions of this
Ordinance, except to the Mayor, the Town Clerk, the Town Attorney or others authorized by law
to receive such information described herein.
(2) It shall be unlawful for any person to print, publish or divulge, without the written permission
of the taxpayer, the license form of any taxpayer or any part of the license form, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the Town, or upon order of any
court, or as otherwise allowed in this Ordinance.
(3) Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or has not
purchased a business license.
SECTION 12. Criminal Penalties.
Any person found guilty of violating any of the provisions of this ordinance shall be fined in an
amount not less than fifty ($50.00) and not more than five hundred ($500.00) dollars, and may
be sentenced to imprisonment for a period of not exceeding six (6) months, in the discretion of
the court trying the case, and violations on separate days shall each constitute a separate
offense.
SECTION 13. Procedure for Denial of New Application.
(1) The License Officer shall have the authority to investigate all applications and may refer any
application to the Town Council for a determination of whether such license should be issued.
(2) If the Town Council denies the issuance of any license referred to it, the Town Clerk shall
promptly notify the applicant of the Town Council’s decision.
(3) If the applicant desires to appear before the Town Council to show why said license should
be issued, he shall file a written notice with the Town Clerk, said notice to be filed within two
weeks from the date of mailing by the Town Clerk of the notice of denial of such license by the
Town Council.
(4) Upon receipt of said notice the Town Clerk shall promptly schedule a hearing, to be held
before the Town Council and shall give notice of the date, time and place of said hearing to the
applicant.
(5) The applicant shall be given the opportunity to appear personally, or through his/her
counsel, or both, and the Town Council shall proceed to hear any evidence which may be
presented, both for and against the issuance of said license.
(6) If the Town Council determines from the evidence presented that in order to provide for the
safety, preserve the health, promote the prosperity, or improve the morals, order, comfort and
convenience of the residents of the Town of Berlin said license should not be granted, it shall
enter an order to that effect; otherwise, said license shall be ordered issued upon payment of
any required license fee.
SECTION 14. Revocation or Suspension of License.
(1) Any lawful license issued to any person to conduct any business shall be subject to revocation
by the Town Council for the violation by the licensee, his/her agent, servant, or employee of any
provision of this ordinance or of any other ordinance of the Town, or any statute of the State of
Alabama relating to the business for which such license is issued; and shall also be subject to
revocation by the Town Council if the licensee, his/her agent, servant, or employee under color
of such license violates or aids and abets in violating or knowingly permits or suffers to be
violated any penal ordinance of the Town or any criminal law of the State of Alabama; and shall
also be subject to revocation by the Town Council if, in connection with the issuance or renewal
of any license, the licensee or his/her agent filed or caused to be filed any application, affidavit,
statement, certificate, book, or any other data containing any false, deceptive or other
misleading information or omission of material fact.
(2) The conditions herein above set forth as grounds for the revocation of a license shall also
constitute grounds for refusing to renew a license.
(3) The Town Council shall set a time for hearing for the revoking or refusing to renew a license;
and a notice of such hearing shall be given to the licensee, or the applicant for renewal, as the
case may be, at least ten (10) days before the day set for said hearing. At the hearing the town
council shall hear all evidence offered by any party and all evidence that may be presented
bearing upon the question of revocation or the refusal to renew, as the case may be.
SECTION 15. Refunds.
Any person or business may file a petition for refund of any overpayment of said person or
business whom believes they have erroneously paid to the Town as long as the petition is
received by the Town Clerk within two years from the date of the payment of the business
license tax which is subject to the petition. Refunds of overpayment of business license tax
erroneously paid shall be refunded only if all current and previous taxes that are due the Town
by the person or business at the time of the refund or petition have been paid in full. Any
person or business filing a petition for refund of any overpayment must provide enough
supporting documentation to the Town to proof that an actual overpayment has occurred.
SECTION 16. Penalties and Interest.
All licenses not paid on or before the date they fall due shall be assessed a penalty of fifteen (15)
percent. There shall be assessed a penalty of thirty (30) percent if the license and assessed
penalties are not paid within thirty (30) days of the due date.
SECTION 17. North American Industrial Classification System (NAICS)
Every taxpayer required to purchase a business license under this ordinance shall:
a. Purchase a business license for each location at which it does business in the town.
b. Except as provided in Section 11-51-193, Code of Alabama, 1975, be classified into one
or more of the following 2002 North American Industrial Classification System
(“NAICS”) sector and applicable sub-sectors, industry groups, industries and U.S.
Industries:
SECTION 18. License Fee Schedules.
The following is hereby established as the schedule of fees to be used for the calculation of
amounts to be paid by taxpayers engaged in various businesses, professions, trades or other
such activities in the Town of Berlin:
SCHEDULE A
0.0005 of all gross receipts
SCHEDULE B
BANKS & SAVINGS AND LOAN ASSOCIATIONS
Where capital surplus and undivided profits are:
$50,000.00 or less—————————————————$10.00
More than $50,000.00 but less than $100,000.00—————$20.00
More than $100,000.00 but less than $150,000.00————-$30.00
More than $150,000.00 but less than $200,000.00————-$40.00
More than $200,000.00 but less than $250,000.00————-$50.00
More than $250,000.00 but less than $300,000.00————-$60.00
More than $300,000.00 but less than $350,000.00————-$70.00
More than $350,000.00 but less than $400,000.00————-$80.00
More than $400,000.00 but less than $450,000.00————-$90.00
More than $450,000.00 but less than $500,000.00———–$100.00
More than $500,000.00 but less than $600,000.00———–$110.00
Any sums in excess of $600,000.00 —————————$125.00
Each branch bank—————————————————$10.00
The term “undivided profits” as used herein shall be construed to mean the undivided profits
as shown by the books of the bank, and all payments shall be based on the report made by the
bank to the State Superintendent of Banks next preceding January 1st.
SCHEDULE C
DISTRIBUTION CENTERS, WAREHOUSES, ETC.
0.003 of all square footage
SCHEDULE D
DELIVERY LICENSE
$37.50 plus 0.0005 of all gross receipts over $75,000.00
SCHEDULE E
EXPRESS COMPANIES
$2.50 annual flat fee
SCHEDULE F
FAIRS, CIRCUSES, CARNIVALS, AND OTHER
$1,000.00 per week or part-week of operation
Provided, however, that qualified tax-exempt, nonprofit corporations or civic, educational, or
charitable organizations, which sponsor a carnival, fair, or circus for fundraising purposes for
such organizations, holding a certificate issued by the Internal Revenue Service under Internal
Revenue Code section 502(a) as an organization described in section 501(c)(3), shall be subject
only to a license tax of $100.00 per week or part-week of operation.
SCHEDULE G
INSURANCE – FIRE & MARINE
4% of gross premiums collected within the town limits of Berlin
SCHEDULE H
INSURANCE – OTHER THAN FIRE & MARINE
1% of gross premiums collected within the town limits of Berlin
SCHEDULE I
ALL TRANSIENT OR ITINERANT VENDORS
$500.00 per Day
SCHEDULE K
DAYCARES OR KINDERGARTENS
$50.00 annual flat fee
This license shall not apply to schools operated by the state, county, town, or a church holding
a certificate issued by the Internal Revenue Service under Internal Revenue Code section
502(a) as an organization described in section 501(c)(3).
SCHEDULE L
PAWN BROKERS & TITLE PAWNS
$500.00
SCHEDULE M
MOTELS AND HOTELS
$100.00 plus $5.00 per room over 20 rooms
The motels and hotels that have retail will be classified under Schedule A.
SCHEDULE O
OCCUPANCY HOSPITALS, NURSING HOMES, OR ASSISTED LIVING
$50.00 plus $5.00 per bed over 10 beds
The occupancy hospitals, nursing homes, or assisted livings that provide professional services
will be classified under Schedule A.
SCHEDULE P
POOL TABLES
$100.00 per table
SCHEDULE R
RENTAL, LEASING, AND OTHER
0.0005 of all gross receipts
Any person receiving less than $15,000.00 annually from the rental of residential real estate
shall not be considered as engaged in the business of renting or leasing and shall be exempt
from this license tax.
SCHEDULE T
TELEPHONE COMPANY
Local – $ 15.00
Long Distance – $8.00
SCHEDULE U
ELECTRIC UTILITY
0% of gross receipts collected within the municipal limits
SCHEDULE Z
ENTERTAINMENT, FORTUNE TELLER, PALMIST, ASTROLOGER, CLAIRVOYANT, TATTOO,
BRANDING, & BODY PIERCING
$1,000.00 plus .01 of all gross receipts (In accordance with Section 11-51-102 et seq of the
Code of Alabama 1975, as amended, the Town Council reserves the right to approve/reject.)
When a business, trade, profession or occupation is carried on within the town limits of Berlin,
but no schedule listed applies to said business, the Town Clerk and Revenue Officer are
empowered to set a fair license fee for said business, trade, profession or occupation.
SECTION 19. Town of Berlin License Classification Schedule:
NAICS DESCRIPTION Rate
541810 Advertising Agencies A
541890 Advertising Miscellaneous A
561422 Advertising Telemarketing A
515120 Advertising Television Broadcasting A
812990 Bail Bonds A
522110 Banks Main Branch B
522111 Banks Other than Main Branch B
522120 Banks Savings & Loan Associations B
910002 Billiards or Pool Room P
485510 Charter Bus A
238190 Contractor Awning Installation A
238350 Contractor Carpentry & Cabinets A
239110 Contractor Concrete A
238110 Contractor Concrete Foundation & Structure A
238911 Contractor Demolition & Wrecking A
238115 Contractor Drilling & Irrigation A
238310 Contractor Drywall & Insulation A
238210 Contractor Electrical A
238290 Contractor Elevator & Other Building Equipment A
238910 Contractor Excavation & Site Development A
238223 Contractor Fire Sprinkler Installation A
238330 Contractor Floors & Sanding A
238130 Contractor Framing & Carpentry A
238222 Contractor Gas Fitters A
236221 Contractor General Contractors A
238150 Contractor Glass & Glazing A
236118 Contractor Handyman & Remodeling A
237990 Contractor Heavy Construction – Bridges, Streets, Water & Sewer A
236119 Contractor Home Builder Spec Houses A
236220 Contractor Home Builder Subdivisions A
238220 Contractor Air Conditioning & Heating A
235510 Contractor Maintenance A
238140 Contractor Masonry, Stone & Brick A
237991 Contractor Mechanical A
238390 Contractor Other (water proofing, fence, wood working, etc.) A
238320 Contractor Painting & Wall Coverings A
237310 Contractor Paving, Asphalt & Sealing A
238221 Contractor Plumbing A
237130 Contractor Power & Communication Line A
238224 Contractor Refrigeration A
236110 Contractor Residential Construction A
238160 Contractor Roofing A
238170 Contractor Siding & Sheet Metal A
238990 Contractor Other Specialty Trade A
238120 Contractor Structural Steel Erection A
238340 Contractor Tile, Marble, Terrazzo & Mosaic A
562119 Contactor Waste Collection A
624410 Day Care (Adult & Child) K
492210 Delivery D
930006 Distribution Center C
484110 Express Company E
488510 Freight Transportation A
812210 Funeral Homes & Services A
454312 Gasoline Company (Liquid Petroleum, Butane, Propane, Etc.) A
447110 Gasoline Station (Per Nozzle) A
424720 Gasoline Wholesale A
524113 Insurance Casualty, Life H
524126 Insurance Fire, Marine, Property G
624411 Kindergarten K
522310 Loans (Mortgage & Non-Mortgage) A
332993 Manufacturing Ammunition Production A
315999 Manufacturing Apparel A
335228 Manufacturing Appliances A
312111 Manufacturing Beverage Soft Drinks A
312112 Manufacturing Bottled Water A
322211 Manufacturing Corrugated & Solid Fiber Box A
327121 Manufacturing Brick, Cement Block or Clay Tile A
337110 Manufacturing Cabinets & Countertops A
327310 Manufacturing Cement A
325998 Manufacturing Chemicals A
323113 Manufacturing Commercial Print A
327331 Manufacturing Concrete Block & Brick A
327332 Manufacturing Concrete Pipe A
327390 Manufacturing Concrete Products A
339114 Manufacturing Dental Equipment & Supplies A
331521 Manufacturing Aluminum Die-Casting Foundry A
334419 Manufacturing Electronics A
311119 Manufacturing Feed Mills A
311991 Manufacturing Food & Processing A
337129 Manufacturing Furniture A
335211 Manufacturing Houseware & Fans A
312113 Manufacturing Ice A
316993 Manufacturing Leather A
333512 Manufacturing Machine Tools A
333999 Manufacturing Machinery A
337910 Manufacturing Mattresses A
332999 Manufacturing Metal Fabrication Miscellaneous A
332710 Manufacturing Metal Fabrication A
333518 Manufacturing Metals A
339999 Manufacturing Miscellaneous A
511110 Manufacturing Newspapers A
314129 Manufacturing Other Products A
325510 Manufacturing Paint & Coating A
322229 Manufacturing Paper (Pulp, Paper, Stationary, Tubes) A
324121 Manufacturing Asphalt Paving & Block A
424199 Manufacturing Petroleum & Coal Products A
326291 Manufacturing Plastics & Rubber Tires A
323114 Manufacturing Printing A
323110 Manufacturing Printing Screen, Digital, Lithographic A
327320 Manufacturing Ready Mix Concrete A
339950 Manufacturing Signs A
313112 Manufacturing Textile A
333514 Manufacturing Tools, Die, Other A
336999 Manufacturing Transportation Equipment A
321214 Manufacturing Trusses A
321911 Manufacturing Windows & Doors A
313111 Manufacturing Yarn Products A
623312 Occupancy Assisted Living O, A
721191 Occupancy Bed & Breakfast Inns M, A
622110 Occupancy Hospitals O, A
721110 Occupancy Hotels & Motels M, A
623110 Occupancy Nursing Care Facilities O, A
522298 Pawnbrokers (Title Pawn) L
541211 Professional Accountants & CPAs A
621910 Professional Ambulance A
531320 Professional Appraisers A
541310 Professional Architects A
611610 Professional Arts Schools A
541110 Professional Attorneys/Lawyers A
525990 Professional Automobile financing A
541350 Professional Building Inspection A
564199 Professional Business Support A
621310 Professional Chiropractors A
561450 Professional Collection Agency/Credit Bureau A
541219 Professional Consulting & Other Services A
522390 Professional Credit Services A
339116 Professional Dental Laboratory A
621210 Professional Dentist, Dental Surgeon, Orthodontist A
621512 Professional Diagnostic Imaging Centers A
812191 Professional Diet & Weight Reducing Centers A
611699 Professional Education A
561310 Professional Employment Agency A
541330 Professional Engineering A
711310 Professional Fine Arts, Entertainment, & Other Trainers A
713940 Professional Fitness & Sports Centers A
621999 Professional Health Care A
621610 Professional Home Health Care A
531330 Professional Home Inspections A
541410 Professional Interior Design A
518111 Professional Internet Providers & Websites A
561611 Professional Investigation & Detectives A
523110 Professional Investments & Other A
621492 Professional Kidney Dialysis A
551990 Professional Management Company A
541990 Professional Miscellaneous A
621320 Professional Optometrists A
621498 Professional Outpatient Care Centers A
621111 Professional Physicians A
541191 Professional Real Estate A
531210 Professional Real Estate Brokers A
512240 Professional Recording & Studio A
624190 Professional Rehabilitation A
523999 Professional Securities Brokers A
541370 Professional Surveying & Mapping A
541213 Professional Tax Services & Bookkeeping A
561510 Professional Travel Agencies A
611691 Professional Tutoring & Exam Preparation A
541940 Professional Veterinarians A
531190 Rental & Leasing Property R
532120 Rental & Leasing Vehicles, Trailers, RVs R
532111 Rental Automobile R
532310 Rental Center R
532230 Rental Movies & Videos R
531130 Rental Self Storage Unit / Mini Warehouse R
493110 Rental Warehousing & Storage R
443111 Retail Appliances A
453920 Retail Art Supplies & Crafts A
441310 Retail Automotive Parts & Accessories A
441320 Retail Automotive Tires & Tubes A
311811 Retail Bakeries A
446120 Retail Beauty & Cosmetics Supplies A
441222 Retail Boats & Other Watercrafts A
451211 Retail Bookstore New A
451212 Retail Bookstore Used A
713950 Retail Bowling Centers A
444190 Retail Building Materials A
722320 Retail Catering A
517315 Retail Communication Equipment A
443120 Retail Computers & Software Stores A
532299 Retail Miscellaneous Consumer Goods A
445120 Retail Convenience Stores A
451990 Retail Department Stores Other A
711110 Retail Dinner & Other Theaters A
448140 Retail Family Clothing Store A
451110 Retail Firearms & Ammunition A
453212 Retail Flea Market A
442210 Retail Floor Covering Store A
453110 Retail Florist A
444220 Retail Fruit Trees & Nursery A
442110 Retail Furniture Stores A
445110 Retail Grocery Stores & Supermarkets A
444130 Retail Hardware Stores A
446191 Retail Health Food Stores A
451120 Retail Hobby, Toy & Game Stores A
444110 Retail Home Centers A
442299 Retail Home Furnishing Stores A
448310 Retail Jewelry Stores A
452990 Retail General Merchandise Stores A
453998 Retail Miscellaneous A
722330 Retail Mobile Food Service A
453930 Retail Mobile Homes & Trailers A
441221 Retail Motorcycles & ATVs A
512131 Retail Movie Theaters A
453210 Retail Office Equipment, Fixtures, Furniture A
446130 Retail Optical Goods Store A
444120 Retail Paint & Wallpaper Stores A
453910 Retail Pets & Supplies A
446110 Retail Pharmacies A
443112 Retail Radios & Televisions A
441210 Retail Recreational Vehicles A
722110 Retail Restaurants Full Service A
722211 Retail Restaurants Limited Service A
448210 Retail Shoe Stores A
452910 Retail Supercenters A
517212 Retail Telephone – Cellular, Wireless A
453991 Retail Tobacco Stores A
910001 Retail Vending Machines Food A
811412 Service Appliances & Other A
561613 Service Armored Car A
811121 Service Automotive Paint, Body, Interior Repair A
811192 Service Automobile Car Wash A
811118 Service Automobile Detailing A
811122 Service Automotive Glass Repairs & Window Tinting A
811191 Service Automotive Oil Change & Lubrication A
811111 Service Automotive General Repair Garage A
812111 Service Barbershop A
812112 Service Beauty Salons A
561499 Service Business Support A
561740 Service Carpet & Upholstery Cleaning A
812220 Service Cemeteries & Crematories A
811213 Service Communications Equipment A
811212 Service Computer Equipment Repairs A
492110 Service Couriers A
812320 Service Dry Cleaning & Laundry A
811219 Service Electronic Equipment Repair A
532291 Service Home Health Equipment A
561720 Service Janitorial & Cleaning A
561730 Service Landscaping A
812310 Service Laundry & Dry Cleaning (Coin Operated) A
812331 Service Laundry, Linen, Uniform Supply A
561731 Service Lawn Care A
561622 Service Locksmiths A
561431 Service Mail Centers A
812991 Service Miscellaneous A
484210 Service Moving & Transportation A
812113 Service Nail Salons A
561710 Service Pest Control A
812910 Service Pet Care & Grooming A
541921 Service Photography Studios A
561790 Service Pressure Washing A
517410 Service Satellite Telecommunications A
561612 Service Security Guards A
561621 Service Security Systems A
562991 Service Septic Tank A
811490 Service Sewing Machines A
811430 Service Shoe Repairs A
812199 Service Tanning Salons A
517910 Service Telecommunications A
326212 Service Tire Retreading or Recapping A
811420 Service Upholstery & Furniture Repairs A
517310 Telephone Local Exchange T
517320 Telephone Long Distance T
999111 Transportation Delivery/Unloading D
485320 Limousine Transportation (Per Vehicle) A
485321 Transportation Other (Bus, Taxi, Buggy) A
485310 Transportation Taxi & Other (Per Vehicle) A
561732 Tree Surgeons A
441110 Vehicles New A
441120 Vehicles Used A
711190 Fair, Carnival, Circus & Other F
442111 Furniture Dealer (Per Day) I
454392 Peddlers (Per Day) I
711320 Promoters, Performers & Other Z
454390 Solicitors / Direct Selling (Per Day) I
454391 Vendors (Per Day) I
713120 Vending Machines Arcades A
312212 Wholesale Bottlers Distribution A
424690 Wholesale Chemical Sales A
423990 Wholesale Dealers (Durables) A
424990 Wholesale Dealers (Non-Durables) A
488410 Wrecker Service & Towing A
SECTION 20. Compliance with Other Laws and Ordinances
Prior to the issuance of any business license, the applicant shall certify to the Town of Berlin on
such forms as the Town Clerk may prescribe, that the applicant is in compliance with all existing
town, county, state and federal laws, ordinance and regulations, including but not limited to,
zoning, building codes, fire codes and health department regulations. In the event a licensee
fails to comply with any ordinance, statute or regulation applicable to said license, the Town
Clerk or his/her designee may suspend said license until the licensee can certify compliance.
SECTION 21. Payment of License by Check
Whenever a license or license receipt shall be issued upon payment for the license by check, the
same shall not be valid or of force or effect unless such check shall be duly paid upon
presentation to the drawee.
SECTION 22. Authority to Change License Schedule
The adoption of the license schedule shall not abridge the right of the town council to change,
alter, increase, decrease or revoke any of such licenses at any time, nor shall it abridge the right
of the town council to require a license for any business, occupation, vocation or profession not
included in this schedule.
SECTION 23. Severability
Each and every provision of this Ordinance is hereby declared to be an independent provision
and that holding of any provision hereof to be void and invalid for any reason shall not affect
any other provision hereof and it is hereby declared that the other provisions of this Ordinance
would have been enacted regardless of any provision which might have been held valid.
SECTION 24. Repealer
All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby
repealed.
SECTION 25. Effective Date
This ordinance shall take effect after its passage and publication.
ADOPTED BY THE TOWN COUNCIL this the 20th day of June, 2022.