ORDINANCE NO.: 2024-001
AN ORDINANCE TO AMEND SCHEDULES A, D, AND R OF ORDINANCE 2022-005 PERTAINING TO BUSINESS LICENSES
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF BERLIN, ALABAMA, AS FOLLOWS:
SECTION 1. Schedule A of Ordinance 2022 – 005 is amended to read as follows:
SCHEDULE A
0.0005 of all gross receipts
A license shall not be required if gross receipts are less than $10,000.00.
SECTION 2. Schedule D of Ordinance 2022 – 005 is amended to read as follows:
SCHEDULE D
DELIVERY LICENSE
$37.50 plus 0.0005 of all gross receipts over $75,000.00
In accordance with Section 11-51-194(c) of the Code of Alabama 1975, as amended, a delivery license shall not be required if gross receipts within the municipality do not exceed $10,000.00 and the taxpayer has no other physical presence within the municipality.
SECTION 3. Schedule R of Ordinance 2022 – 005 is amended to read as follows:
SCHEDULE R
RENTAL, LEASING, AND OTHER
0.0005 of all gross receipts
Any person receiving less than $20,000.00 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.
SECTION 4. Effective Date
This ordinance shall take effect after its passage and publication.
ADOPTED and APPROVED this the 17th day of June 2024.