Quick
Reference
Guide
Instructions:
1. Locate the type of business that you will be operating. Note: Not all
businesses require a state/county business license. Check with the city
to determine if a city license is required.
2. “Code Section(s) Required” refer(s) to the Code Section as identified in
Title 40, Chapter 12, Code of Alabama 1975, as amended.
3. Multiple licenses may be required based upon your business operations.
For example, if operating a restaurant, a Section 40-12-151 restaurant
license, a Section 40-12-69 beverage license and a Section 40-12-315
store license may be required. See Notes and Possible Code Sections for
each type of business.
4. If your industry is regulated by a board, commission, association, etc.,
you may be required to present their certification prior to receiving the
state/county business license.
5. Licenses must be renewed each year by October 31.
6. This guide was prepared to assist county licensing officials as well as
business owners/operators. It is not intended for this guide to replace or
set forth any regulations pertaining to the business license statutes.
A
bstract Company 41 Exempt if Part of
Attorney’s General Practice
Acetylene Gas Manufacturers 42
Accountants, Certified Public 71, Board of Public Accountancy
Accountants, Public 43, Board of Public Accountancy
Accounts Receivable Factoring 83a
Actuaries 43 Actuaries Employed By
Insurance Co. Exempt
Acupuncturist 155
Adding Machines Sales 44, 315
Advertising Agency None 45, 87
Advertising, Internet Sites None 45
Advertising Sign Companies 45 87
Air Compressor-Coin Operated 176p Air & Vacuum at Car Wash Etc.
Air Conditioning Installation 46 84 Alabama Board of Heating, Air
Conditioning & Refrigeration
Contractors
Air Conditioning Repairs 97
Air Conditioning Sales 46, 315
Airplane Repair None 123 For Machinery Repair
Airplane Sales or Rentals 315
Alarm Systems Installed 84 Elec. Security Board
Alterations None 315
Ambulance Service None
Ammunition Sales 158, 315
Amusement Park 47 56, 69, 72, 47 Is required only when in or
104, 108, 131, within 5 miles of city limits.
134, 140, 151, City, County and State
153, 176a, 103, Parks Exempt. Required if
157, 176p open 6 months or more during a
year; not more than five months.
Amusement/Vending Company 146, 176 a/p No Store License Required
Antique Shop/Dealer 315 Specific Licenses
Apartment Building/Complex
(only permanent residents) None
Appliance Store/Repair Shop/Parts 97, 315 46
Appraisers None Real Estate Appraisers Board
Architect 48
Artist-Commissioned Work None
Arts & Crafts (non–commissioned) 87 315, 174
Arts & Crafts Supplies 315
ATM Installation None
ATV Sales 62
Athletic Field, Racetrack 147
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
1
0/2017
A
ttorney None Alabama Bar Association
Auctioneer 50 (County Only) Auctioneer Board
Auditors None 43, 71
Auto Accessories Store 53, 315 Not needed if entity has 51
Auto Auction 51 Please Contact Motor Vehicle Division
Auto Dealer/Broker 51 Please Contact Motor Vehicle Division
Auto Detailing/Cleaning None
Auto Detailing (Striping) 54 53
Auto Financing (Purchasing Notes) 83a 138 Banks or Credit Unions Exempt
Auto Glass/Window Replace 107 315
Auto Parking Lot 56 City Parking Lot Is Exempt
Auto Parts Store 53, 315 54 Not needed if entity has 51
Auto Repair Shop/Garage 54 53, 315 Not needed if entity has 51
Auto Repossession None 80 needed if money collected
Auto Storage Garage 55 55 not needed if entity has 51
Auto Storage Not In Garages 56
Auto Tire Retreading Shops 57 53, 315
Auto Tire Sales 53, 315, 597
Auto Title Pawn 83b 138 Banking Department Registration
Auto/Truck Rental 51 May Buy 51 Can Only Sell Previously
Leased Cars
Automobile Dealer 51 Please Contact Motor Vehicle Division
Automobile Manufacturer
(In-State) 87
Automobile Manufacturer
(Out-of-State) None
Automobile Rebuilder 53, 54 Please Contact Motor Vehicle Division
Automobile Wholesaler 51 Please Contact Motor Vehicle Division
Automotive Dismantler Act 79-756, 597 Please Contact Motor Vehicle Division
BB/Pellet Guns 315
Bacteriologist 126 Not applicable during first two years of
practice
Bail Bonding Company 64
Bait & Tackle Shop 315 69, 72 Check with Conservation Department
Bakery Manufacturing/Wholesale None 87 – If packaging
172.2 – Transient
Bakery Manufacturing/Retail 87, 315 69, 91, 151, Check w/the Public Health Dept.
153, 172
Banks None Banking Dept
Bankruptcy Sales Company 101
Barbecue Stand 69, 153, 315 72, 176a/p
Barbershop 58 69, 72, 315, 176a/p Check with the Alabama Board of
Cosmetology & Barbering
Baseball Cards/Comic Books 315 134
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
B
aseball Park 59 69, 72, 153,
176 a/p, 315
Battery Distributor 172
Battery Shop (repair/recharge) 60 53, 315 Not needed if entity has 51
Battery Manufacturer 60
Batting Cages (Coin-Operated) 176 p
Beautician 124 61 Check with the Alabama Board of
Cosmetology & Barbering
Beautician employed in a Shop 61 Check with the Alabama Board of
Cosmetology & Barbering
Beautician not employed in a shop 124
Beauty Pageants 166 82 Needed for one time event
Beauty Shop/Salon 61 69, 72, 176a/p, 315 Check with the Alabama Board of
Cosmetology & Barbering
Beauty Supply Stores 315
Bed & Breakfast 168 see Tourist Camp
Beer Distributor 172 Fills orders from Truck
Beer & Wine Store 315 69, 72, 144
Bicycles Sales/Rentals 62 315 Exempt if has 51
Bill Posting Companies 45
Billiard Tables 146
Billing Machines Sales 44, 315
Bingo Gaming Machines 176p
Bingo Hall 315, 69 166 if admission charged
Blue Print Shop 63 315
Boarding House (only
permanent residents) None
Boat Radio Sales 148, 315
Boat Repair 123
Boat Sales 315
Boat Trailer Dealer 169, 315 123 for repairs
Boiler Repair 145
Bond Makers 64
Bond/Stock Brokers 162
Bonded Warehouse 179
Bookstore 315 134, 144, 69a, 69b
Booking Agency, Talent, Etc. None 82 License Required For Special Events,
Concerts Etc.
Bookkeeping Machine Sales 44, 315
Bookkeeping Service None 43, 71
Bottling Company 65 Exempt from 70,172 and 174
Bounty Hunters None
Bowie Knives 143, 315 See Act 2013-283 for Gun Show
requirements/Act 2015-341 Firearms
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
B
owling Alley 66 69, 72, 151,
153, 176a/p, 315
Box Manufacturer, Lumber 177 Exempt if entity has 154 or 121
Boxing Alabama Athletic Commission
Brake Shop 54 53, 315
Brass Knuckles 143, 315
Brick Yard 315 84 87 if Manufacturing
Bridal Shop 315
Brokers, Bonds/Stocks 162
Brokers, Iron/Mining Supplies 67
Brokers, Merchandise 81
Broom, Brush Manufacturing 68 If >3 people are employed
Building Materials/Supplies 315 46, 84, 97, 122
Burglar Alarms 315 84 If Installing. Check with Ala. Electronic
Security Board of License
Bus Station/Depot None 69, 72, 91, 134,
151, 153, 176a/p
Business Broker None 149 If Selling Real Estate
Butane, Propane, LP Gas 315 97
Butcher/Meat Store 315 69 Check with Dept. of Agriculture
CB Radios 148, 315
CD Player Sales 315 141, 148
CDS, Records, Tapes 315 141, 148
Cab Driver None Public Service Commission
Cabinet Shop 177, 315 84 If Installing
Cable TV Company None
Cable TV Equipment Sales 148, 315 84 Wiring Construction
Cafe/Cafeteria 151, 69 72, 176a/p, 315
Calculator Sales 44, 315
Camps (see tourist camps)
Camera Shop 315 94, 140
Candy Manufacturer 87 315 Exempt from 172
Candy Store 315 69 (a or b)
Cap Gun Sales 102 315
Car Crushers 116b Effective 10/1/2011
Car wash (Coin-Operated) 176p 69, 176a Vacuum & Air Vending Machines
Carbide Manufacturers 42
Car Manufacturers 87 Contact the Motor Vehicle Division
Car Repairs 54 53, 315
Cards, Playing-Sales/Use 144 315
Carnival 163 72, 104, 134, Exempt from 69, 103, 140 153 &157.
176a/p, 315 State & County Agricultural Fairs
Exempt
Carnival Rides 103 47, 163 Exempt if has 163
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
C
arpet Cleaning Company None 125 (Rugs) None for Inlaid Carpet
Carpet Installation 84 315
Carpet Sales 315 84 If Installing
Cash Register Sales 44, 315 Computers with Calculating Programs
Casket Dealer/Agent 79 98
Casket Manufacturer 78
Cassette Recorder Sales 127, 315
Catalog/Internet Sales 315 81, 174b Other Sections, as required
Catering Service None 91 Required if Food Prepared Off
Premises
Cellular Phone Sales 148, 315
Cellular Tower Installation 84
Ceramics 315 87
Cereal Beverages, retail 69
Cereal Beverages, wholesale 70
Certified Public Accountant 71 Board of Public Accountancy
Chain Store License 315 Specific Licenses
Chartered Boats None
Check Cashing Service None 83b 83b is needed if checks are held before
(Pay Day Loans) depositing or redemption.
Chemicals Manufacturer 87
Chemist 126 Not applicable during first two years of
practice
Chicken Processing Plant None Check with Department of Agriculture
Chiropractor 136 Not applicable during first two years of
practice
Chiropodist (Podiatry) 155 Not applicable during first two years of
practice
Cigarettes, Cigars, Tobacco,
(Retail) 72
Cigarettes, Cigars, Tobacco, Contact the Tobacco Tax Section
(Wholesale) 73
Circus 74 One week maximum
Civil Engineer 99
Clairvoyants 104 47, 163
Cleaning & Pressing
Establishments 75 118, 315
Closeout Sale 101 See Section 8-13-1, Code of Alabama
1975
Clothing Store 315 110 (Fur Coats)
Clowns None
Coal Mining Contact Severance Tax Section
Coffee Shop 69b 315
Coffins Dealer/Agent 79 98
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
C
offins Manufacturer 78
Coin Operated
Blood Pressure Machines 176p
Game Room Machines 176p
Jukebox 176p
Laundries 118
Pool Tables 146
Postage Machines for Profit 176a
Snack Machines-Vending 176a
Coin Shop 315
Cold Storage Warehouse 137 179
Collection Agency 80 Must have a presence in this state
Commercial Loans 83b
Commission Merchant 81 Good Statewide
Comptometer Sales 44, 315
Computer Accessory Sales 44,315
Computer Equipment Store 44, 315
Computer Manufacturing 87
Computer Repairs None
Computer Sales 44, 315 174b
Computer Software Only 315
Concerts, Shows, Special Events 82
Concrete Company 87 Not subject to 84
Conditional Sales Contracts, Loans 83a Not required for Real Estate mortgages
Consignment Store 81 Additional licenses for specific items.
Construction Company 84 Good Statewide
Consultant None
Contact Lenses/Eyeglasses 161 315
Contractors 84 Good Statewide
Convenience Store 69, 72, 44, 53, 91, 134,
106, 315 144, 148, 151,
153, 176a/p
Cookie Distributor 172
Cookie Store 69, 315 151 or 153
Copier Sales (Photo copier) 127, 315
Cosmetics Store 315 124
Cosmetologists 58, 61, 124, 315 Check with the Alabama Board of
Cosmetology & Barbering
Cotton Mill 87
Cotton Warehouse 88
Counselor Mental Health None
Craft Shows 174b 174d
Credit Agency/Bureau 89
Credit Union None Banking Department
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
C
reosoting, Etc. 90
Crystal Gazer/Fortune Teller 104 47, 163
Curb Market (fruits/vegetables) 105 69, 72, 315
Cushion Manufacturing/Reworking/
Upholstering/Cleaning 125
Dairy Products Bottler/Distributor None 65, 174 Check with Dept. of Agriculture
Dance Hall-Dances 152 69, 151, 153, 315
Dance Studio-Teaching None 69, 152, 315 152 if dances are held
Dating Service None
Day Care Center None 69, 176a/p Check with County Human Resources
Delicatessen 91, 315 69, 72 Off premise consumption only
Demolition 84
Dental Laboratory None
Dentist 92 Not applicable during first two years of
practice
Department/Discount Store 315 44, 46, 53, 54, 62,
69, 72, 84, 97,
122, 134, 141, 143,
144, 148, 151, 153,
158, 161, 169, 176a/p
Detective Agency 93 Extra License Required to Collect
Money
Check with the Alabama Investigation
Board
Developing or Printing Film 94
Diaper Service 117b 75, 118
Dictaphone Sales 127, 315
Directory/Compiling or Sales 96 No License if for Members Only
Dirk Knives 143, 315 See Act 2013-283 for Gun Show
requirements/Act 2015-341 Firearms
Dismantler, Automotive Please Contact Motor Vehicle Division
Doctors/Physicians 126 License Individuals Separately Not
applicable during first two years of
practice
Dog Kennel None Contact the Humane Society
Dog & Pony Show 111
Dog Track/Race 147 56, 69, 72
Donkey/Horse/Mule Dealer 112
Doughnut Shop 69, 315 72, 151, 153
Drafting Company None 63
Drapery Store 315
Driving Range None 69, 72, 153, 315
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
D
rug Store 315 44, 46, 69, 72,
97, 134, 141,
144, 148, 161
Dry Cleaners 75 118, 315
Duplicating Machines 127, 315
Dyeing Establishments, Clothes 75
E-cigarettes 315
Electrical Appliances 97, 315 46, 148
Electrical Engineer 99
Electrical Equip/Supplies 97, 315 46, 148
Electrical Repair Shop
(Major Appliances) 97
Electrolysis None
Embalmer 98 79
Employment Agency None
Engineer 99
Entertainment, Public 82 Not required if theater has 133 or 166
Escort Service None
Estate Sales Company 101
Estheticians 61, 124, 315 Check with the Alabama Board of
Cosmetology & Barbering
Examining or Collection Firms 43.1 43, 71 Municipal Contracts
Exercise Studio/Aerobics None 69, 315
Exporter Need specific license for specific items.
Exterminating Company None 315 Check with Dept. of Agriculture
Eye Doctor 135
Eyeglasses/Contact Lens 161, 315
Fabric Store 315
Facial Treatment Provider
(Employed in a shop) 61
Facial Treatment Provider
(Not employed in a shop) 124
Factory, Manufacturing 87
Factory, Sugar/Syrup 165
Factoring Company, Receivables 83a
Fair 163 72, 104, 134, Exempt from 69, 103, 140,
176a/p, 315 153, 157. State and County
Agricultural Fairs Are Exempt
Fans, Ventilating/Cooling 315
Farm Implement/Supply Store 169, 315 97 Co-Op’s may be Exempt
Fax Machine Sales 127, 315
Fences 315 84 If Erecting
Ferris Wheel 103 47, 163 103 is not required with 163
Fertilizer Factory 100
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
F
illing Station, Gasoline 106 44, 53, 54, 60,
69, 72, 315
Film Developing 94, 315 No 94 if Just a Drop-Off Station
Finance Company 83b 83a Title Pawn 138
Financing Sales 83a
Fire/Close-Out/Bankruptcy Sale 101 Not required of original owners
Fireworks Sales 102, 315 Fire Marshal Permit Required
Firing Range 157
Flea Markets/Craft Shows:
Sponsor 166 If Admission is Charged
Individual Sellers 174b By Items If Participate in > One Per Year
Florist 315
Florist/Wholesale Distribution 172
Flying Jennies 103 47, 163 103 is not Required with 163
Food Truck 91 69, 151, 153,
174b
Formal Wear Sales/Rental 315
Fortune Teller 104
Four Wheeler Sales 62, 315
Frame Shop 315 87
Freight Company 171 May Need Public Service Commission
Freight Forwarder 160, 179
Fruit or Vegetable Stand 105 69, 72, 315
Fruit Display in Front of Store 105
Funeral Home 98, 315 79, 131
Furnace Supplies, Broker 67
Furniture Leasing None 46, 97, 148, 315
Furniture Manufacturer 87 Does not need Section 177
Furniture Movers None
Furniture Repair/Refinish None 87, 315
Furniture Store 315 46, 97, 141, 148
Furs, Hides Etc. Dealers 110 Excludes cattle sheep/goat & horse
hides
Fur Store/Rentals 110, 315
Game Room 176p 69, 146, 176a
Garage/Auto Repair 54, 315 51, 53 Exempt if have 51
Gas Appliances, Etc. 97, 315 84, 145
Gas Plant or Pipeline None
Gas Supply Shop 97, 315
Gasoline Stations/Pumps 106 53, 54, 69, 72, 315
Gift Shop 315 44, 69, 72,
134, 144, 148
Glass/Mirror Sales 107
Go Cart Sales/Rental 62, 315 54, 84, 147, 315
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
G
o Cart Track 103 147
Go-Go Club 166 69, 72, 146,151, If Admission Charged
153, 176a/p, 315
Going Out of Business 101 553 County
Gold Dealers 116a 315 Must have a permanent place of
business
See Code of AL 1975,Title 8, and Ch.34
Golf Cart Sales/Rental 62, 315
Golf Course 108 62, 69, 72, 91, 151,
153, 176a/p, 315
Goodwill Store Exempt
Greeting Cards Store 315 134, 144
Grocery Store 315 44, 53, 69, 72,
91, 106, 134, 144,
151, 153, 176a/p
Grocery Wholesaler 70, 73, 315 44, 53, 144, 148,
158
Gun Repair 123
Gun Shop/Gun Dealer 143, 158, 315 148 See Act 2015-341 Firearms
Gun Show Dealers 143, 158 174b If more than one Show/Year
See Act 2013-283 for Gun Show
requirements
Gun Show Sponsor 166 If Admission is charged
Possibly 143, 158 & 174(d)
Gym None 69, 315
Hairdresser Employed In A Shop 61
Hairdresser Not Employed In
A Shop 124
Half Way House None
Hamburger Stand 69, 153, 315 72, 176a/p
Handyman None 84
Hardware Store 315 46, 53, 62,
97, 122, 143,
148, 158, 169
Heading Mill 154
Health Club/Spa None 69, 72, 151, 153
315
Hearing Aid Sales 315
Heating & Air Conditioning/ Exempt from 46 If 84 purchased, in
Installing 46, 84 some cases
Heating & Air Conditioning/
Repair Shops 97
Heating & Air Conditioning/Sales 46, 97, 315 Exempt from 46 If 84 purchased, in
some cases
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
H
erbal Sales 315
Herbalist None 315
Hides/Furs Dealer 110 Excludes cattle, sheep, goat & horse
hides
Hobbyhorses 103 47, 163 103 is not required with 163
Home Builder 84
Home Improvement Store 315 See Building Materials/Supplies
Home Inspector None
Home Rental by Owner None
Horse Boarding/Stable None 315
Horse/Mule (Buying/Selling/
Trading) 112
Horse Renting (Horseback rides) None 69, 72
Horse Show/Pony Show 111
Horse Track/Race 147 56, 69, 72,
91, 151, 153, 315
Hospice None
Hospital None See Restaurant, Gift Shop, Florist
Hot Dog Stand 69, 153, 315 72, 176a/p
Hotels/Motels 115 69, 72, 82,
118, 146, 151,
152, 176a/p, 315
House Cleaning Service None
House Mover 84
House Painter 84
Household Items, Itinerant 139b
House Plans Company 63 48
Hypnotist None
Ice Cream/Yogurt Shop 315 69, 151, 153
Ice Cream/ Manufacturer 113 None if all is consumed on Premises
Ice Cream/ Truck 174b
Ice Plant/Factory 114, 315
Income Tax Refund Advance 83(b)
Industrial Equipment 169 51 (Trucks) 169 is not needed if have 51
Industrial Loans 83a
Inflatable Rental None
Inn Keepers/Hotels 115 See Hotels/Motels
Insulation Company 84 315
Insurance Company None
Internet Advertising Companies 45
Internet Sales 315, Alabama
based business Other Sections as required
Interior Decorator None 84, 315
Investment Brokers 162
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
I
ron Broker 69
Iron Ore, Mining Severance Tax Suspended 10/1/2014
Janitorial Service None
Jennet/Horse/Mule Dealer 112
Jewelry Store 315
Judo/Karate Instruction None 69, 315
Juke Joint 69, 152 72, 146, 151,
153, 166, 176a/p
Junk Car Dealer Act.756 116a (1) Section 116a will also be needed if
dealing in refrigerators, lead pipe, etc.
(2) Act 756 (Dismantlers License) is
needed to sell parts from junk cars, or
to sell the cars intact at wholesale.
(3) Section 116a is sufficient for dealing
with cars only when selling crushed
cars for scrap.
Junk Dealer/Yard 116a, 315 51, Automotive
Dismantler
Knife Rack Devices None 47, 163
Knuckles, Brass/Other 143, 315
Land Surveying Company 99
Landscaping Company 84 Check with Dept. of Agriculture/ Board
of Examiners of Landscape Architects
Laundry, Laundromat 118 69, 75, 176a/p
Laundry Rental Towels Etc. 117
Laundry Service
(Linens, towels, aprons, lab
coats, etc.) 117a Exempt if has 118
Lawn Mower Repair 123
Lawn Mower Sales 315
Lawn Service None Needs 84 if Landscaping
Leasing Company Auto/Truck 51
Lecture, Public 82 Not required if theater has 133 or 166
Lighting Supply Store 315 84
Limousine Service None Contact Public Service Commission
Linen Service 117
Lingerie Store 315
Liquor Store 315 69, 72, 144 Check with ABC Board
Listings/Directories 96
Livestock Dealer None 112
Loan Discounting Company 83a
Loan Company 83b
Locksmith 315 123
Logging None
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
L
ounge/Night Club 152, 315 69, 72, 146, 151,
153, 166, 176a/p
Low Speed Vehicles 51
Lumber/Timber Dealer
(Wholesale) 121 Exempt for entities with Sec. 154
Lumber Finishing Mill 177 Exempt if entity has 121 or 154
Lumber Yard Retail 122, 315
Lumber Yard Wholesale 121, 315
Lunch Counter, Dine-In 151 69, 72, 176a/p, 315
Machine Shop 123 87, 315
Maid Service None
Mail Order Business
(Out-of-State) None
(In-State) 315 By Item In-State licenses based on items
offered
Manicurist employed in a Check with the Alabama Board of
beauty shop 61 Cosmetology & Barbering
Manicurist not employed in a Check with the Alabama Board of
beauty shop 124 Cosmetology & Barbering
Manufactured Homes 169 315
Manufacturers 87
Marble Dealer 315 84 If Installing
87 If Manufacturing
Marine Supplies Store 315 169 If Selling Boat Trailers
Marriage Counselor None
Massage Parlor None 315 Check with Massage Therapy Board
Massage Therapist None Check with Massage Therapy Board
Mattress Manufacturing
(Cleaning/Reworking) 125
Mattress Store 315 125 If Manufacturing, Recovering or
Cleaning
Meat Distributor 172 Check with Dept. of Agriculture
Meat Processing None Check with Health Dept.
Mechanical Engineer 99
Medical Billing None
Medical Remedies, Itinerant 139
Medical Supplies Store 315
Merchandise Broker 81 Exempt if he only represents-out-of-
state principals
Merry-Go-Rounds 103 47, 163 103 is not Required if has 163
Mills, Manufacturing 87
Mimeograph Machine Sales 127, 315
Mini Trucks 51 Contact the Motor Vehicle Division
Mini Storage Warehouses None 315
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
M
iniature Golf/Putt-Putt 108 69, 72, 91, 151,
153, 176a/p
Mining Coal/Iron Ore Severance Tax
Mining Engineer 99
Mining Supplies, Broker 67
Minister None
Mirror/Glass Sales 107 54, 84, 315
Mobile Home Dealer 169, 315
Modeling School None 315
Monument/Tombstone (Sales
Erection) 131, 315
Mop Manufacturing 68 If >3 people are employed
Mortgage Broker None
Mortgage Companies,
(Personal Property) 83a
(Real Estate) None
Motels 115 See Hotels
Motorcycle Sales/Rental 62 315 Contact the Motor Vehicle Division
Movie Theater 133 69, 91, 151,
153, 176a/p, 315
Moving & Storage Company None 179, 315
Muffler Shop 54 53, 315
Mule Dealer 112
Music Instruments Sales/Rentals 141, 315 148
Musical Show 82 Not required if theater has 133 or 166
Mutual Fund Sales Company 162
Natural Hair Stylist 61, 124, 315 Check with the Alabama Board of
Cosmetology & Barbering
Naturopath (Natural Remedies,
Sunlight, Massage, etc.) 155 Not applicable during first two years of
practice
Newspaper None
Newspaper Peddler 174(b)
Newsstand/Magazine Rack 134 Newspaper Vending machines exempt
from 134, need 176a
Night Club/Lounge 69, 315 72, 146, 151, 152, Needs 152 if Permit Dancing by
153, 166, 176a/p the Public
Nursery (Plants, Shrubs) 315 84 If Landscaping. Check with Dept. of
Agriculture
Nursing Home None 69, 72, 151, 153, Nursing Home Dept. of Public Health
176a, 315 or DHR
Oculist 135 Not applicable during first two years of
practice
Off Road Equipment 169, 315
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
O
ffice Supply Store 44, 315 97, 127, 148
Optician, Optometrist 135 Does not need 161
Organ (Musical) Sales/Deliveries 141
Osteopath 136 Not applicable during first two years of
practice
Packing Houses/Cold Storage 137
Pager Equipment Sales 148 315
Paint Ball None 69, 153, 315
Paint Store 315
Painting (Non-Commissioned Art) 87 174, 315
Painting (Interior/Exterior) 84
Palmists 104 163, 47
Paralegal None
Park & Sell (Vehicles) 51 Contact the Motor Vehicle Division
Parking Lot 56
Paving Contractor 84 87 If Making their Own Asphalt
Pawn Shop 138 62, 116a,141, 148, Must buy section license for
83b, 143, 158, merchandise purchased for resale
315 and not received on pawn. Register
with Banking Department
Pawn for Title 83b 138 Can Only Sell Vehicles Out-of-Pawn.
Pawn Regulated by Banking Dept.
Pay Phones None
Peddler, Home Remedies 139a 174a/b/c, 174d
Peddler, Prepackaged
medicines remedies 139b No other section is required to sell only
these items
Peddler, any goods, using
an animal or wagon 174a 139a, 174d Not needed to sell goods licensed
under 139b
Peddler, on foot or using motor
vehicle to transport goods only 174b 139a, 174d Not needed to sell goods licensed
under 139b Not required for tobacco
medicine household remedies, liquefied
petroleum, farmer’s products, wood,
charcoal, fruits or vegetables.
Peddler, using exhibitions, show
performances or entertainment
to sell 174d 174a/b/c, 139a
Peddler, using motor vehicle
as a rolling store 174c 139a, 174d
Pellet/ BB Guns 315
Personal Loans 83b
Pest Control None 315 Check with Dept. of Agriculture
Code Possible
Section(s) Code Additional Notes/
Type of Business Required Section(s) Possible Code Sections
Quick Reference Guide
P
et Grooming None 315
Pet Shop 315
Petroleum Prod. Distributor None 53, 106, 315 Check with Dept. of Agriculture
Pharmacist, Dispensing
premixed/prepackaged remedies 315 See Drug Store
Pharmacist, mixing chemicals
& preparing drugs 126 Licensed by Pharmacy Board
Photocopier Sales 127, 315
Photographer
(Photography Studio/Gallery) 140, 315
Phrenologist 104 163, 47
Physical Therapist None Physical Therapy Board
Physician 126 Not applicable during first two years of
practice
Piano Dealer/Delivering 141, 315
Picture Developing & Printing 94 315
Picture Frame Shop 315 87, 177
Pillows Manufacturing/Cleaning
Reworking 125
Pistols, Revolvers, Silencers 143, See Act 2013-283 for Gun Show
Federal ATF 158, 315 Requirements/Act 2015-341 Firearms
Pistol Range 157
Planing Mill, Lumber 177 Exempt if entity has 154 or 121
Plate Glass/Mirror Sales 107 54, 84, 315
Playing Cards-Sales/Use 144 315 Require Tax Stamps
Plumbers 145 84, 315 Needs 145 and 84 if installing new
plumbing. Needs only 145 if repairing,
only.
Plumbing Supply Store 315
Podiatrist 155 Not applicable during first two years of
practice
Pool Hall 146 69, 72, 151, Bond Required by Probate Judge
153, 176a/p, 315
Pool Table Coin Operated 146
Potato Chip Distributor 172
Precious Metal Dealers 116a Must have permanent place of
business, See Code of AL 1975,Title 8,
Ch. 34
Pressing Establishment 75 118
Pressure Washing None
Print Shop 87, 315
Private Detective 93 Additional License to Collect Money
Check with the Alabama Investigation
Board
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P
rivate Examining/Collecting Firms 43.1 43, 71
Propane, LP Gas Store 315 97
Psychiatrist 126 Must also be Licensed Physician
Psychologist None Same As Counselor (Not MD)
Public Accountant 43, Board of Public Accountancy
Public Lecture/Entertainment 82 Not required if theater has 133 or 166
Putt-Putt 108 69, 72, 151, 153,
176a/p
Race Track, Athletic Field 147 69, 153, 315
Radar Detector Sales 148, 315
Radiator Shop 54, 315 53
Radio Engineering 99
Radio Sales 148, 315
Radio Station None
Radio or TV Repair Shop None 148, 315 If Selling Radios and Televisions
Radiologist None
Railway Supplies, Broker 67
Real Estate Sales
(Property Outside Alabama) 150
Real Estate Sales/Rentals
Management W/I Alabama 149 Per Office; Not Per Agent
Receivables, Factoring 83a
Receivers Sales Company 101
Receiving/Transmitting Device
Sales 148, 315
Records & Tapes 315 141, 148
Recording Device Sales 127, 315
Recording Studio None 87, 315, 174(b)
Recreational Vehicle Dealer 51 Contact the Motor Vehicle Division
Recycled Car Parts Act. 756 53
Refrigerated Truck Line 137
Refrigerated Warehouse 137
Refrigerator Sales/Repairs/
Supply Shops 97
Rent to Own Store 315 46, 97, 148
Repair Shop (Large & Small
Machinery) 123
Repair Shop Major Appliances 97
Repair Shop Motor Vehicles 54 51
Repair Shop Radios/Television None
Repair Shop Rebuilding of
Machinery for a fee 123
Repair Shop Rebuilding of
Machinery for resale 87
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R
epair Shop Small Engines 123
Restaurant 69, 151 72, 176a/p, 315
Restaurant Supplies Store 315 97
Resume Services None
Retreading Tires 57 53, 315
Rifle Range 157
Rifle Sales (>.22 Caliber) 158, 315 See Act 2013-283 for Gun Show
requirements/Act 2015-341 Firearms
Road House 69, 152, 315 72, 146, 151, 153,
166, 176a/p
Rodeo 111
Roentgenologist 126 Not applicable during first two years of
practice
Roller Coasters 103 47, 163 103 is not required with 163
Roofing Installer 84 145, 315
Roofing Shop Operator 145 84
Rooming House
(only permanent residents) None
Rugs Manufacturing/Cleaning/
Reworking 125
Sales Financing 83a
Sales Lists 96
Salesperson (soliciting &
delivering orders) 174
Salvation Army Store Exempt
Sand & Gravel 87 Severance Tax Section (334) 353-7827
Sandwich Shop 69, 153, 315 72, 176a/p
Satellite Dish Sales 148, 315
Savings & Loan None Banking Department
Saw Mill 154 Does Not Need 121, 122 or 177
Saw Mill (portable) 121
School Supplies 315 44, 127
Scientist 155 Only if self-employed Not applicable
during the first two years of practice
Scooter Sales 62,315
Scrap Iron/Metal Dealer 116, 315 Act 756
Seafood Store 315 69 No 174 for Seafood, See 174f
Securities Broker 162
Security Guard None AL Security Regulatory Board
Security Systems Installation 84 Electronic Security Board
Security Systems Sales 315 Electronic Security Board
Self-Storage Warehouse None 315
Septic Tanks Installation 84
Septic Tanks Manufacturer 87
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S
eptic Tanks Sales 315
Service Station 106 53, 54, 69, 72,
153, 315
Sewing Machine Sales/Delivery 156, 315 Repair is Included
Sheet Metal Shop 145 84
Shoe Repair Shop 315
Shoe Store 315
Shooting Gallery/Alley 157
Short Wave Radios 148, 315
Shotgun/Shotgun Shell Sales 158, 315 See Act 2013-283 for Gun Show
requirements/Act 2015-341 Firearms
Shuttle Bus Service None Public Service Commission
Sign Company-Billboard None 45, 84
Silencer-Firearms 143, 315, 158
(Federal ATF)
Skating Rink 159 69, 151, 153,
176a/p
Slaughter House None Dept. of Agriculture
Smoking/Smokeless Tobacco, Snuff
(Retail) 72
Smoking/Smokeless Tobacco, Snuff
(Wholesale) 73
Snow Cones 69
Soft Drink Distributor/Bottler 65 Exempt from 70, 172, 174
Soft Drink Distributor/Only 172
Soft Drinks/Retail 69 Type of Container is Significant
Soft Drinks/Wholesale 70
Software Sales 315
Soliciting Broker 160 179 Travel Agent & Freight Forwarder
Souvenir/Gift Shop 315 See Gift Shop
Spectacles/Eyeglasses 161
Speedway/Race Track 147 69, 72, 151, 153,
176a/p
Sporting Goods Store 315 62, 134, 143
144, 148, 158
Sports Field 147 69, 72, 151, 153,
176(a)
Sprinkler Systems/Installation 84
Sprinkler Systems/Sales 315
Stable (horses boarding) None
Stave Mill 154
Steam Fitter 145, 84
Stereo Equipment/Sound Systems 315 148
Stock Brokerage Firm 162
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S
tore Fixtures 315 97
Store 315 Other Sections, as needed
Storm Doors or Windows/Installation 84
Storm Doors or Windows/Sales 315 84
Stove Sales/Repairs/Supply Shops 97, 315
Street Fairs or Carnivals 163 176a/p, 315, 104, Exempt from 69, 103, 140, 153 & 157.
72, 134 State and County Agricultural Fairs
Exempt
Stump Grinding 84
Styling Salon 61 69, 315 Check with the Alabama Board of
Cosmetology & Barbering
Sub Contractors 84
Sugar or Syrup Factory/Mfg. 165
Surgeon 126 Not applicable during first two years of
practice
Swimming Pool Installation 84
Swimming Pool Sales/Supplies 315
TV Station None
Tailor/Seamstress None 315
Talent Agency None
Tank Installation Company 84
Tanning Salon None 315
Tape Recorder Sales 127, 315 141, 148 Machines must record, players only, do
not qualify for 127
Tapes, Records, CDs 315 141, 148
Tattoo Parlor None 315
Tax Preparation Service None 43 if Licensed PA
71 if Licensed CPA
Taxicab Company None Public Service Commission
Taxidermist None 315, 110
Telecopier Machines Sales 127, 315
Telephone Cellular 148, 315
Telephone Installation 84 Exempt if furnishing the Phone Line
(PSC)
Telephone Store 148, 315
Teletype Machines Sales 127, 315
Television Repair None
Television Sales 148, 315
Telex Machine Sales 127, 315
Ten Pin Alleys 66
Theater, Movies 133
Theater, Vaudeville/Variety Show 166
Threaders (Hair) 61, 124, 315 Check with the Alabama Board of
Cosmetology & Barbering
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T
icket Sales Agent (Travel) 160
Ticket Scalper 167 Must be Commonly Known as a Ticket
Scalper
Tile Installation 84
Tile Manufacturing 87
Tile Sales 315
Timber/Lumber Dealer, Wholesale 121 Exempt for plywood sales and for
entities with Sec. 121
Tin Shop 145 84
Tin Shop Operator 145 84
Tire Store 53, 315 Section 22-40A-14, Scrap Tire
Environmental Fee, Contact Severance
& License Section 334-353-7827
Title Pawn 83b 138 Can Only Sell Vehicles Out-of-Pawn.
Pawn Regulated by Banking Dept.
Title Search Company 41
Tobacco Retailer 72, 315
Tobacco Wholesaler 73 Contact Tobacco Tax Section
Tombstone Dealer/Erection 131, 315
Tool & Die Shop 123
Tourist Camps (<6 beds) 168 315, 69, 72
151, 91, 153
Towing Service None 53, 54, 315
Toy Store 315 44, 53, 62, 69
134, 141, 144
148, 176a/p
Tractor Dealer 169, 315 53, 54 Contact the Motor Vehicle Division
Trailer Installation & Set-Up 84
Trailer Park None
Trailer Sales 169, 315 53, 54 Exempt from 169 if has 51
Transfer of Freight 171 Household Goods Exempt
Transient Vendor-Retail See Peddler If applicable, see Act 2013-283 for Gun
Show requirements/Act 2015-341
Firearms
Transient Vendor-Wholesale 172
Transmission Shop 54 53, 315 Exempt if have 51
Transmitting/Receiving Device Sales 148, 315
Travel Agency 160 315
Traveling Salesman See Peddler If applicable, see Act 2013-283 for Gun
Show requirements/Act 2015-341
Firearms
Tree Surgeon None 315 84 if Excavating
Trophy Shop 315
Truck & Trailer Rental 51 Contact Motor Vehicle Division
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T
rustee’s Sales Company 101
Typewriter Sales 44, 315
Undertaker 98 79
Uniform Shop 315
Uniform Cleaning & Rental 117
Upholstery Shop 125 315
Used Car Parts 53 Automotive Dismantler – Contact Motor
Vehicle Division
Utility Company None Regulated by Public Service
Commission
VCR Repair Shop None 148 If Selling Radios and Televisions
VCR Sales 127, 315
Vacuum Cleaner Repairs 123
Vacuum Cleaner Sales 315 174B
Vending Machines 176 69
Amusements & Games 176p
Selling Products 176a
Veneer Mill/Lumber 177 Exempt if entity has 154 or 121
Veterinarian 178 315
Video Photography 140 315
Video Rental & Sales None 315
Wallpaper Installation 84
Wallpaper Sales 315
Warehouse or Storage Company 179 Mini-Warehouses Exempt
Warehouse-Refrigerated 137
Warehouse-Self Storage None
Waterbed Manufacturer 87 177
Waterbed Store 315
Water Craft 315
Water Heater Sales 97
Water Treatment Units Installation 84
Water Treatment Units Sales Only 315
Waxers (Hair) Check with the Alabama Board of
Cosmetology & Barbering
Website Designer None 45, 315, 174
Website Maintenance 45
Welding Shop 123
Well Drilling (Water & Oil) 84
Wrestling Alabama Athletic Commission
Wholesale Dealer-Transient 172
Wholesaler-Tobacco 73 Contact Tobacco Tax Section
Wig Shop 315
Windshield Repair (Mobile) None
Wrecker Service None 53, 54, 55
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X
erox Machine Sales 127, 315
Yard Sale None 174(b)
*
For a listing of all state boards and agencies that regulate the licensing of businesses or occupations in
Alabama, please visit the Department’s website at https://revenue.alabama.gov/business-license/business-
licensing/municipal-business-license-information/
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