Jefferson County

For a new business or a new location of an existing business, you should fill out an Application for a Tax or License Number and return it to the Jefferson County Revenue Department. This for can be picked up at any Revenue Department location, or it can be downloaded by clicking here.

Are there any other authorities I should check with before establishing my business?

You should contact the city or municipality in which your business is located regarding any taxes or licenses they may require. You may also want to contact the following agencies regarding guidelines and requirements for new businesses:

Agency	Contact Information
State of Alabama Sales Tax	Suite 208 2020 Valleydale Rd. Hoover, AL 35244 Phone: (205) 733-2740 Revenue Alabama Sales Tax
Internal Revenue Service	801 Tom Martin Drive Birmingham, AL 35211 Phone: 1-800-829-1040 IRS Help
Small Business Administration	2 20th St. N, #325 Birmingham, AL 35203 Phone: (205) 290-7107 SBA
Jefferson County Department of Health	1400 6th Ave. S. Birmingham, AL 35233 Phone: (205) 933-9110 JCDH
Alabama Alcoholic Beverage Control Board License Office	234 Aquarius Dr. Birmingham, AL 35209 Phone: (205) 942-5840 ALABC Board
Alabama Secretary of State	P.O. Box 5616 Montgomery, AL 36130 Phone: (334) 242-7200 Alabama Secretary of State

Will I also need to file a sales tax report?

All persons or businesses who sell tangible property at retail, or operate machines or places of entertainment or amusement must collect sales tax and make reports and payments to the Jefferson County Revenue Department. An information sheet on Jefferson County Sales Tax is available at any Revenue Department location or may be printed at this location.

Do I need to renew my existing business license, and if so, when?

Yes, State and Jefferson County business licenses are valid for a fiscal year beginning October 1 and ending September 30 of the following year. All licenses expire September 30th of each year. You should renew your business license between October 1st and October 31st. You may receive a renewal notice in the mail. However, renewal is your responsibility; any notification is a courtesy.

What if I move my business to a new location?

If your business changes location, your original license may be brought to a Revenue Department location, or it can be mailed with a written request to change the location. An address change may affect your license rate, as many State License fees are based on municipal population.

What if I sell my business or buy a business from someone else?

State and County business licenses may be transferred to new owners if the licenses are current. A transfer requires the original license(s), a Bill of Sale, and fee (fees vary with the number of licenses to be transferred.) Note: Business licenses issued to professionals (doctors, engineers, accountants, etc.) are not transferable. Any delinquencies or tax liabilities that are not resolved are transferred and become the responsibility of the new owner.

Would you like to view or print the Application for Tax or License Number?

Download Form: View the Application for Tax or License Number

Would you like to view or print general information about the Jefferson County Sales Tax?

View/Print Jefferson County Sales Tax Information Sheet

Can I renew my business license online?

Yes, beginning October 1, 2024 you can renew your business license online (except chain store licenses). Click here to start.

Where do I get a license for the State of Alabama?

A state license can be issued at any Jefferson County courthouse or satellite facility. Renewals o fan existing state license can be done here.

What is the cost of a State of Alabama License?

Fees can vary by type of business, population of the city where the business is located an several other factors. Please call 205-325-5195 or email jeffcobusinesslicense@jccal.org for pricing of State of Alabama Licenses.

What if I have more than one location in Jefferson County, do I need a license for each location?

Yes, each location needs a county business license.

How much does a county business license cost?

The cost for a county business license is based on gross receipts of the business. The minimum fee is $50 for the first location and $25 for each additional location. For businesses with gross receipts greater than $100,000 per year, the cost of the business license is one-fortieth of one percent (.025%) of gross receipts, plus a $25 issuance fee.

Is the application for Tax or License Number online?

Yes, click here.

What state licenses qualify for an Option 1 deduction when renewing my County JCBL License?

Only licenses issued under Title 40 Chapter 12, Article 2 Code of Alabama 1975, qualify for the deduction. For a complete list click here.

Can I renew my business license if I have unpaid personal property taxes?

If a block has been placed on your account for unpaid property taxes, you will need to clear your balance with the Tax Collector's Office and bring proof of the zero balance before a business license can be purchased. Please contact the Tax Collector's office at 205-325-5500, option 2, or email at TaxCollectorPP@jccal.org.

Do I need to renew my business license annually if I do not plan to do business for the fiscal year?

Unless you close the business, you will need to renew each year. If you do close the business, please submit a request to close the account. Click here.

If my business is closing followng renewal season (within the first few moonths or any time before September 30th of the followng year) do I still need to renew my license?

Yes. You will need to have a license even if it is expected to only be open for a month following the new fiscal year (any time on or after October 1st).

Can I renew my business license for the current year if I have a prior balance or did not renew for the prior year?

No, you will not be able to obtain a current year license until all prior year balances have been paid.

Do attorneys need a county business license?

An individual license is not required but the firm or business must have a county business license.

Do I need a power of attorney to access my account?

If you are not the owner or authorized employee, a power of attorney (POA) is needed to access account information. A Jefferson County POA can be downloaded here.

How do I update my account or address information?

An account update form can be downloaded here.

Do I need a county business license if I have a city business license?

Yes, you need a county business license in addition to any city of state license.

Do I need a business license for a yard sale?

No, a county license is not required for a yard sale. Some cities and towns may require a permit or a license. You will want to check with your city or town.

Where do I find general information about Jefferson County Sales Tax?

Click here to see the sales tax information sheet.

What will I need to host a festival or special event?

A current Jefferson County and State of Alabama business license in addition to:

Date and location of the event
List of Vendors
Surety Bond for $1,000 or a certified check for $1,000 (certified funds). Both the bond or the check must be made payable to either Scott Moore, Director or Jefferson County Department of Revenue

What licenses do I need to sell cars in Jefferson County?

You will need a Jefferson County business license and State of Alabama License. Prior to purchasing these licenses, you will first need to obtain a regulatory license (Act 539) from the Alabama Department of Revenue. For more information regarding the regulatory license, please contact ADOR at (334) 242-9000, option 5.

My business is organized as a disregarded entity. Do I need a business license?

Yes, disregarded entities need a business license like any other business.

Commercial Tags

The purchase IS subject to the tax and must pay the tax by the last day of the month following the purchase of the vehicle. For example, if purchased in May, the owner must pay the tax by June 30th. If not the taxpayer becomes subject to penalties and interest;

The American Jobs Creation Act of 2004 now allows anyone selling a truck subject to FHVUT to obtain a CREDIT from the IRS on taxes paid based on Schedule 1, when selling his/her vehicle. Therefore, a copy of the previous owners Schedule 1 is no longer acceptable.

What is "suspended" Federal Heavy Vehicle Use Tax (FHVUT)?

Federal law provides that any vehicle owner who believes that his/her truck or tractor will be operated less than 5,000 miles in a taxable year (July 1 - June 30) may "suspend the payment of the FHVUT. Furthermore, anyone operating a vehicle 7,500 miles or less for agricultural purposes is not subject to pay the tax. HOWEVER, the owner is required to file the Form 2290 and MUST show to the tag department one of the earlier listed proof documents.

Must the issuing official retain the proof documents?

YES. Federal regulations require the records to be retained for one year. Thus, records should be available for the current registration year and for the previous registration year.

What is the toll free number for the IRS?

1-800-424-1000 (Ask for an excise tax specialist).
What if a registrant does not want to declare the gross weight?
Section 40 -12- 248, Code of Alabama 1975 reads "(c) Every person making application for license under this section to use a truck or truck tractor on the public highways of this state shall be required to make an affidavit declaring the gross vehicle weight of such truck or truck tractor and file the said affidavit with the judge of probate, or other county licensing officer, in the county in which the said application is made." The registrant must comply with Section 40 - 12- 248 before being issued a license plate.

Is a serviceman required to pay Ad Valorem taxes?

A serviceman who is a resident of Alabama (or who claims Alabama as his/her "home of record") IS subject to Alabama ad valorem taxes.

An Alabama motor vehicle dealer purchases an automobile in Georgia in January. The vehicle is in dealer inventory until July when it is sold. The purchaser would owe Ad Valorem tax from what month?

July

How many years of ad valorem taxes is a taxpayer required to pay?

Alabama law allows the assessment of two (2) years escaped taxes plus the current taxes due.

Are there any situations where a nonresident serviceman would be subject to ad valorem taxes?

A non-resident serviceman could purchase a vehicle currently registered in Alabama, and the serviceman would be liable for accrued ad valorem tax from date previously paid.

How could one be liable for ad valorem tax for more than one year?

One could be liable if he/she bought a vehicle and the previous owner had not paid the tax or if the vehicle had not been registered within the last twelve (12) months.

Disability Parking

Applications can be picked up at any Jefferson County Revenue Department location listed. Beginning January 1, 2012 the physician's signature must be an original as they will be required to certify you have a disability if you are applying as an individual. Applications may be returned to a Revenue Department location.

Driver's License

Do I need to bring any documentation other than my original driver's license to get a duplicate license?

Yes. If your license is lost, destroyed or becomes illegible, but has not yet expired, you should apply for a duplicate license. You will be asked to furnish acceptable identification in the form of two or more of the following documents:

The list of acceptable documents as maintained by the State of Alabama Department of Public Safety can be reviewed at Document Requirements And Fees | Alabama Law Enforcement Agency (alea.gov)

NOTE: Xerox and FAX copies are not acceptable. You may be required to furnish additional documents to support your claim of identity.

Where is driver's testing done?

Testing is available at the following locations:

Alabama Department of Public Safety
908 Bankhead Highway West
Room 308
Birmingham, AL 35204
Phone: (205) 252-7445
Bessemer Courthouse
1801 3rd Avenue N
Bessemer, AL
Phone: (205) 426-7958

NOTE: No field testing will be done on rainy days.

How do I get a non-driver's ID card?

A citizen of Alabama may apply for a non-driver Identification card at any location where driver testing is done. The same degree of proof of identification required of applicants for a driver's license is required for non-driver ID cards. Identification cards are issued to applicants who do not physically qualify for a driver's license, do not have a current driver's license, or who wish to discontinue driving and surrender their driver's license.

The non-driver identification card bears a number, as well as name, date of birth, address, description of holder, and a color photo of the holder.

Initial ID Card (expires 8 years from issue date): $36.50
Renewals: $36.50
First Replacement: $31.50
Subsequent Replacements: $36.50

*must provide DPS examiner with proper documentation.

I am paying by check. Who should my check be made payable to?

Your check should be payable to: Wesley Scott Moore, Director Department of Revenue

Do you take credit cards?

Yes

Fishing License

How do I get a fishing license?

Clicking here will take you to the website for the Department of Conservation and Natural Resources (DCNR). This site offers a host of information and reports and also provides a link allowing you to purchase a hunting and/or fishing license online. This is a new feature offered by DCNR in partnership with Alabama.gov. The site offers a convenient and secure opportunity to acquire the licenses necessary to pursue outdoor recreational activities. (For boat registration renewals, click here to visit our web page. Certain restrictions apply).

Do I need to bring any documentation with me to apply for a license?

You will be required to present a valid Alabama driver's license as proof of residency. If you do not have a valid Alabama driver's license, you may present at least two of the following:

Cannot accept Alabama non-driver I.D. card

Certificate of employment
Copy of home property tax
Copy of previous year's tax return
Three months utility bills with mailing address
Health insurance card or form with mailing address
School registration or student I.D. card
Telephone calling card with address
Voter registration card
Military personnel with an out-of-state driver's license (must have a copy of orders of assignment to Alabama or home of record from Alabama)
Personal knowledge from issuing agent that the customer is a resident of the state of Alabama (noted on the license and initialed by the issuer)

How do I get a copy of the Alabama Game and Fish regulations?

Write or call:
State of Alabama Department of Conservation and Natural Resources
64 North Union Street
P.O. Box 301456
Montgomery, AL 36130-1456
Phone: (334) 242-3673

Home Permits

Where do I go to register my manufactured home?

You may pay your registration fee and receive your manufactured home permit and decal at any Jefferson County Revenue Department location listed below.

Should I bring any documentation with me?

Yes, if your home was manufactured before 1990, you will need a bill of sale. For homes manufactured after 1990, a title to the home is required.

When is my manufactured home registration renewal due?

Your registration renewal is due between October 1st and November 30th of each year. A renewal reminder will be mailed to the last address known by the Revenue Department around October 1st of each year.

What are the penalties for failing to register or to renew a registration for a manufactured home?

If you renew your manufactured home registration after November 30th, a delinquent fee of $10.00 is automatically due. If a citation is issued you must add $15.00, and if payment is not made within 15 days of citation issue date then a delinquent fee of $24.00 must be paid. Total penalty, citation and delinquent fees can be $59.00

Can I apply for a registration or renew a registration through the mail?

You may renew your annual registration fee by mail if you receive a renewal reminder from the Revenue Department. You should receive your renewal reminder during the first week of October. If you are registering your manufactured home for the first time, you must visit one of the Revenue Department locations.

Hunting License

How do I get a hunting license?

You may apply for a hunting license at any Jefferson County Revenue Department location listed below. Many outdoor sports equipment retailers also issue hunting and fishing licenses.

Motor Vehicle Tags

Can I pay for and pick up a tag for someone else?

Yes, if you have permission from the individual and their drivers license card. This would include a power of attorney from the individual. We consider possession of the courtesy renewal reminder card as tacit approval from the registered owner to renew the registration, or last registration.

Why are there differences in the cost of renewing my tag from year to year?

There may be several reasons for differences in the cost of your tag renewal. Normally, a vehicle's value will depreciate, reducing the assessed value of the vehicle. You may have moved into a new jurisdiction with a different tax rate. The tag you bought last year may have been pro-rated for a partial year. If so, your assessment this year will be higher since it will reflect a full year.

What is the penalty for late renewal of a tag?

You should renew your tag by the last working day of your renewal month. The penalty for failure to renew within the time allowed by law is $15.00 plus current interest rate per ADOR at https://revenue.alabama.gov/motor-vehicle/interest-rate/ .

I am a non-Resident Military, as defined by the Soldiers & Sailors Relief Act of 1940; what proof documents should I provide in order to claim the appropriate exemptions? What are the exemptions?

You need to bring (a) a Non-Resident Military Exemption form (statement) signed by the Unit Commander; (b) copy of the military orders assigning the individual to a installation in Alabama; (c) current Leave-Earning Statement (LES). The Licensing official may require additional supporting documents to support the claim for the exemption. The exemption will allow the service member to avoid the payment of ad valorem taxes. The service member is responsible for the metal plate and issuance fee.

I just bought a used car from an individual. How do I transfer the tag?

On 1975 and newer vehicles you must apply for title transfer by bringing the current Alabama title (signed correctly by the previous owner) along with the bill of sale and the latest tag receipt or tag number. On vehicle models prior to 1975, the registered owner must retain a legible copy of the bill of sale within the vehicle. (State of Alabama Department of Revenue Regulation 810-5-75-.35, Code of Alabama, 1975 32-8-1 et seq.). Transfers can be made at any Jefferson County Revenue Department office.

I just bought a new (or used) car from a dealer. Will they handle all the paperwork?

The dealer is required to complete your application for title and collect sales tax due at their location. However, you must bring the title application to the Revenue Department to actually register the vehicle. It is your responsibility to make sure the vehicle is registered.

What do I need to bring to renew my tag at the courthouse?

Every tag renewal needs ID, proof of insurance and the renewal notice. If you do not have the renewal notice and the person renewing is not listed on the registration record then you must have power of attorney for one of the persons listed on the registration record to renew the tag. In addition, some renewals also require additional documentation every year such as National Guard, FOP, AKA Sorority tags, etc. Some renewals require additional documentation when the state changes plate designs for instance on all military plates, you must certify eligibility this year (2024) because they were redesigned.

Motor Vehicle Titles

What is the procedure to get a replacement title and how much does it cost?

A completed application for title replacement (MVT 12-1 Form) is mailed directly by you to the State Department of Motor Vehicles office. The replacement title is mailed to the applicant normally within 2 weeks.

I've just bought a vehicle from an individual. How long do I have to transfer the title?

Vehicles must be transferred within 20 calendar days of the date of purchase to avoid penalties. The transfer fee is $1.50. The penalty for failure to transfer within the time allowed by law is $15.00.

I just moved to Jefferson County from another state. How long do I have to register my vehicles?

New Alabama residents have 30 calendar days to register vehicles if their out-of-state tags are valid.

How long before I receive my Certificate of Title in the mail?

After the application is made and approved, the State of Alabama will mail the title directly to the registered owner or lienholder normally within 6 to 8 weeks.

Personalized Tags

How do I get a personalized car or truck tag?

Visit pros.mvtrip.alabama.gov/reservations/home to see if what you want is available.

If the request is approved by DMV, you will need to pay the required fees. You will receive a registration receipt and a 60-day temporary tag (no charge for the temporary tag).

The DMV will order the license plate manufactured and will ship directly to you.

Can you call and reserve my choice until I can bring in my payment?

No, you can only reserve online.

How long will it take for me to receive my personalized tag?

Your tag will arrive in the mail normally in about eight weeks.

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