A business license is required to operate a business within the City of Semmes or its Police Jurisdiction. Generally speaking, the Police Jurisdiction is the half mile area that extends past the City Limits of Semmes but not into the jurisdiction of another city.
The City of Semmes administers its own business licenses. We adhere to the rules of the local ordinance as it follows the law of the Code of Alabama.
All business licenses expire December 31st.
Renewals are due January 1st and are delinquent the first business day after January 31st.
New business license fees are based on your estimated gross receipts.
Renewal licenses are based on the previous year's gross receipts.
Please see business downloads for a copy of the business license application.
Easter Dunning
Revenue Director
Email:
[email protected]
Office Hours:
Monday – Friday
8:00 am to 4:00 pm
City Hall Address:
One Main Street
Semmes, AL 36575
Phone:
(251) 649-5752 Option #2
Criminal penalties for failure to obtain license. It shall be unlawful for any person described in subsection (a) to engage in the activity for which a business license is levied without first having procured a business license therefor. In addition to any applicable civil penalties, violations of this section shall be punishable by a fine of up to five hundred dollars ($500.00) for each offense, and if the violation is willful, by imprisonment, not to exceed six (6) months for each offense, or both such fine and imprisonment, all at the discretion of the court trying the same. Each day during which such violation occurs shall constitute a separate offense.
In order to obtain a liquor license, the application must be submitted to the State of Alabama as described below, then before the license is issued, the applicant will be required to bring their application to the City of Semmes City Hall to have it approved by the council by resolution. Once the application is approved by the City of Semmes, the State will release the license. The City of Semmes cannot issue a business license until the liquor license is released.
In Alabama liquor licenses are overseen by the Alabama Alcoholic Beverage Control (ABC) Board. In order to get a liquor license in Alabama you will need to follow the information outlined on https://albcboard.gov.
This page is designed to help anyone understand the process of how to expand their small business or start up a small business in the City of Semmes. Complete the following list in order and you will have completed all of the steps necessary to start a small business in the City of Semmes!
If you are looking to expand, the checklist provides the necessary information to identify local agencies needed to help obtain the correct licenses and permits for improvements and/or new construction.
Tax Information: (800) 829-1040
Forms and Publications: (800) 829-3676
Determine if you need any of the following:
Federal Employer’s Identification Number (FEIN) (Form SS-4)
Requirements for Federal Estimated Income Tax are met (proprietors, partners, shareholders,etc.) (Form 1040ES)
Federal Self-Employment Tax is required
Request the following forms or publications: SS-4 (FEIN application form), W-4’s (Federal Exemption Certificates), Circular E (Federal Tax Tables), 1040ES (Federal Declaration of Estimated Income Tax), Publication 334 (Tax Guide for Small Businesses) and/or other forms or publications.
Alabama Department of Revenue
50 North Ripley Street
Montgomery, Alabama 36104
(334) 242-9600
State Licenses
Alabama Department of Revenue
50 North Ripley Street
Montgomery, Alabama 36104
(334) 242-9600
Mobile County Revenue Office
3925 Michael Blvd. Ste.G
Mobile, Alabama 36609
(251) 574-8530
Proprietors, partners, and certain other individuals must report estimated earnings and remit the income tax on those earnings quarterly. (See Alabama Form 40ES) and Federal Form 1040ES.)
At year-end individuals must file Alabama Form 40 and Federal Form 1040 to report actual yearly earnings. (See Forms 40,1040, and Schedule C for instructions.)
All business owners must keep every financial and accounting record that reflect income and expenses from three to six years.
If you are late with any tax return, contact the appropriate agency immediately. Instructions will be given as to what course of action you must follow.
All our business related files are located below for your convenience to Download.
All real property in Alabama is subject to state, county, and local property (ad valorem) taxes unless exempted by law. In addition, all manufacturing and non-manufacturing equipment including office furniture and fixtures, computer equipment and other items of personal property if located in the state on October 1 of the year tax abatements are approved. Real and personal property used for business, commercial, industrial, or manufacturing purposes in Alabama is defined as Class 2 property and assessed at 20 percent fair market value. The property (ad valorem) tax rate per $1,000 of assessed valuation is as follows for Mobile County: 6.5+20.5+29.5+7.0=63.50.
Real property improvements are typically based on new replacement cost, then depreciated based on the condition of the property and additionally takes into consideration when it is no longer being used. Land is usually valued using the market or sales comparison approach reflecting sales prices for similar property. A value per square foot or front foot is also assigned. Personal property is valued by using the new replacement cost, then depreciated based on condition and usage.
General Sales/Use Tax – 4.0%
Automotive Sales Tax – 2.0%
Rental Tax – 2.5%
Lodging Tax – 1.0%
Avenu Insights collects the Sales, Use, Rental, and Lodging Taxes for the City of Semmes.
Visit: https://www.avenuinsights.com/
Contact Avenu Insights: 1-800-556-7274, [email protected]
Contact the City With Any Questions:
[email protected]
251-649-5752, Option #2
(Sales Tax in .5 mile Police Jurisdiction is 1/2 of the City Tax Rate)
If you are not sure that your business is located within the City of Semmes or the Police Jurisdiction, call City Hall at 251-649-5752 Option 2, and give them your address.
Easter Dunning
Revenue Director
Address:
One Main Street, Semmes, AL 36575
Mailing Address:
P.O. Box 1757, Semmes, AL 36575
Email:
[email protected]
Office Hours:
Monday – Friday
9:00 am – 4:00 pm
Phone:
(251) 649-5752 Option #2
City Hall Address | One Main Street, Semmes, AL 36575
Phone | (251) 649-8811
Fax | (251) 649-7711
Mailing Address | P.O. Box 1757, Semmes, AL 36575
Office Hours | Monday – Friday | 8:00 am – 5:00 pm
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