Business License Process - City of Tuscaloosa
Note: While these steps are specific to the City of Tuscaloosa, they serve as a model for what to expect in other Alabama cities.
1. Complete the Certificate of Occupancy (C.O.)
Issued at the Revenue Department (lst Floor of City Hall). All new businesses located within the City and its police jurisdiction are required to complete the C.O. form before a business license can be purchased. Most businesses will need approving signatures on the C.O. form from Zoning, Fire, and Inspection Departments. Restaurants must also have clearance from the Health and Sewer Departments.
2. Calculate Estimated Gross
The estimated gross of potential income projected for the remainder of the calendar year will be the tax-measuring basis for most businesses. Upon completion of C.O. form, the estimated gross is required at the Revenue Department, and depending upon the classification and payment schedule, the tax amount will be assessed. If the estimated gross is actually low or high, the difference will be applied to the next year's license in either a credit or an adjustment due.
3. File a Record Card
Will be completed by each business and will remain on file at the Revenue Department. Tax information, mailing and physical addresses, phone numbers, owner(s) and the C.O. number are required on each record card for every tax paying business. All tax information is strictly confidential.
4. Obtain Business License
The license will be issued to the business upon completion of the above steps and the payment of the determined tax amount. All city licenses are not transferable.
For more information, call 248-5110