Classified and Public Notice Rates are 55 cents per word, per week. A minimum charge of $11.00 for 20 words or less is set for every classified and legal advertisement. Display advertising is accepted at display ad rates. Email: times@mound.net or, bring them to 46 2nd Ave., Moundville AL, 35474; call 205-371-2488. DEADLINE is Friday by 4 p.m. Holidays excluded. Late Cancelations will be charged as a regular run. Public Notices are also run at https://www.alabamapublicnotices.com at no extra charge.

2022 Holiday Deadlines: We will be closed for Veteran’s Day, Nov. 11. Early deadline is Thursday, Nov. 10 by 4 p.m. We will be closed for Thanksgiving Nov. 23-28. Everything must be in by Fri., Nov. 18th. We have to go to press early for the Thanksgiving holiday. Santa Letters deadline is Friday, Dec. 2. Christmas & New Years deadlines are Friday, Dec. 16. We will be closed Dec. 22-Jan. 1 for Christmas and New Year’s holidays.

LEGAL NOTICE
Letters of Administration on the Estate of Raymond Washington, deceased, having been granted to Paula Georgenette Ramos as Personal Representative on the 31st day of October, 2022, by the Probate Court of Hale County, Alabama, notice is hereby given that all persons having claims against said estate are hereby required to present the same within the time allowed by law or the same will be barred.
/s/Arthur L. Crawford, Sr.__
Hale County Probate Judge
William A. Holmes
Seale, Holmes & Ryan, LLC
Attorney for Petitioner
PO Box 241
Greensboro, Alabama 36744
(334) 624-4001
3tc/11-16, 23, 30

FORECLOSURE SALE NOTICE
Guaranty Solutions Recovery Fund 1, LLC, holds a judgment lien against Ricardo Escalona by virtue of that certain certificate of judgment recorded on August 6, 2021, at Judgment Book 2021, Page 174, in the probate records of Hale County, Alabama. The Circuit Clerk of Hale County, Alabama, as authorized by the Circuit Court of Hale County, Alabama in the Order of Final Judgment entered on November 3, 2022 in the case styled Guaranty Solutions Recovery Fund 1, LLC v. Ricardo Escalona, et, al,., Case No. CV-2021-900070, will sell at public outcry to the highest bidder for cash, in front of the main entrance to the Courthouse in Hale County, Alabama, 1001 Main Street, Greensboro, AL 36744, on December 9, 2022, during the legal hours of sale, the following described real estate situated in Hale County, Alabama, to-wit:
A parcel of land located in the Southwest Quarter of the Southwest Quarter of Section 13, Township 20 North, Range 4 East, and being more particularly described as follows:
Begin at an axle found marking the Southwest corner of said Section 13; thence run South 88 degrees, 22 minutes, 33 seconds East along the Section Line 990.90 feet to a capped rebar found (Moore); thence run North 00 degrees, 42 minutes, 39 seconds East along the West right-of-way of a public road 467.50 feet to a capped rebar set; thence run North 88 degrees, 22 minutes, 27 seconds West 899.29 feet to a capped rebar set on the West boundary of said Section 13; thence run South 00 degrees, 54 minutes, 28 seconds West along said West boundary 467.50 feet to the point of beginning.
Said parcel containing 9.66 acres.
Also: A right of way for ingress and egress across the parcel immediately North of the above described property (Along the East boundary of same) for ingress and egress from County Road Number 28 to the above described parcel.
Tax ID: 15-06-13-0-000-006.000; 15-06-13-0-000-006.002.
The real property is also known by the street address of 1881 County Road 28, Sawyerville, AL 36776
Neither the Circuit Court of Hale County nor Guaranty Solutions Recovery Fund 1, LLC makes no representation or warranty as to the physical condition of the real estate and/or any improvements thereon. The above-described property will be sold on an “as is” basis, subject to any unpaid taxes, all reservations and restrictions contained in prior deeds and all other matters of record, including restrictive covenants and easements for road rights of way, utilities or rights of ingress and egress. Said property will be sold without representation, warranty or recourse, express or implied, as to title, condition, use and/or enjoyment of the property, and will be sold subject to the statutory right of redemption.
This sale is made for the purpose of paying the indebtedness secured by the judgment held by Guaranty Solutions Recovery Fund 1, LLC against Ricardo Escalona, as well as the expenses of foreclosure. This sale is subject to being postponed or cancelled.
PARTIES INTERESTED in bidding at the foreclosure sale may contact Joseph D. Steadman, Jr., Attorney for Plaintiff, at any time prior to the sale, for further information concerning the sale, by calling 251-439-7534.
CATRINNA LONG PERRY as Clerk
By: Deputy Clerk
Joseph D. Steadman Jr., Esq.
Jones Walker LLP
RSA Battle House Tower
11 North Water Street, Suite 1200
Mobile, Al, 36602
Office: 251-439-7534
Fax: 251-439-7392
Attorney for Plaintiff
Publish: November 9, 2022. November 16, 2022, November 23, 2022, and November 30, 2022
Newspaper: Moundville Times

PUBLIC HEARING

MOUNDVILLE CITY COUNCIL

NOVEMBER 28, 2022

CITY HALL 5:15 P.M.

The City of Moundville will hold a public hearing on Monday, November 28, 2022 at the Moundville City Hall at 5:15 p.m. The purpose of this meeting is to discuss the City of Moundville 1) Ordinance #2022-15 – Business License All citizens are urged to attend and provide input. Anyone with a disability that requires special assistance should call City Hall at (205) 371-2641.

BUSINESS LICENSE CODE OF THE

 CITY OF   MOUNDVILLE, ALABAMA

FOR THE YEAR 2023 AND EACH SUBSEQUENT YEAR

SCHEDULE OF LICENSES AND FEES

ORDINANCE 2022-15

BE IT ORDAINED BY THE CITY COUNCIL OF MOUNDVILLE,  ALABAMA, as follows: 

SECTION 18-1. Levy of Tax.

Pursuant to the Code of Alabama, the following is hereby declared to be and is adopted as the business license code and schedule of licenses for the municipality for each year. There is hereby levied and assessed a business license fee for the privilege of doing any kind of business, trade, profession or other activity in the municipality, or the police jurisdiction, by whatever name called.

SECTION 18-2. Definitions. 

Unless the context clearly requires otherwise, the following terms shall have the following meaning as set forth below:

BUSINESS means any commercial or industrial activity or any enterprise, trade, profession, occupation, or livelihood, including the lease or rental of residential or nonresidential real estate, whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, which is engaged in, or caused to be engaged in, within a municipality. 

BUSINESS LICENSE means an annual license issued by the municipality for the privilege of doing any kind of business, trade, profession, or any other activity in the municipality, by whatever name called, which document is required to be conspicuously posted or displayed except to the extent the taxpayer’s business license tax or other financial information is listed thereon.

BUSINESS LICENSE REMITTANCE FORM means any business license return, renewal reminder notice, or other writing on which the taxpayer calculates the business license tax liability for all or part of the license year and remits the amount so calculated with the form.

DEPARTMENT or DEPARTMENT OF REVENUE means the state department of revenue, as created under Code of Al. 1975, Section 40-2-1 et seq.

DESIGNEE means an agent or employee of the municipality authorized to administer or collect, or both the municipality’s business license taxes, which may include another taxing jurisdiction, the department of revenue, or a “private auditing or collecting firm” as defined in Code of Ala. 1975, Section 40-2A-1 et seq. 

GROSS RECEIPTS means the measure of any and all receipts of a business from whatever source derived, to the maximum extent permitted by applicable laws and constitutional provisions, to be used in calculating the amount due for a business license; provided, however, that:

    (1) Gross receipts shall not include any of the following taxes collected by the business on behalf of any taxing jurisdiction or the federal government: All taxes which are imposed on the ultimate consumer, collected by the taxpayer and remitted by or on behalf of the taxpayer to the taxing authority, whether state, local or federal, including utility gross receipts levied pursuant to Code of Ala. 1975, Section 40-21-80 et seq.; license taxes levied pursuant to Code of Ala. 1975,  Section 40-21-50 et seq.; or reimbursements to professional employer organizations of federal, state or local payroll taxes or unemployment insurance contributions; but no other deductions or exclusions from gross receipts shall be allowed except as provided in this chapter. 

    (2) A different basis for calculating the business license may be used by the municipality with respect to certain categories of taxpayers as prescribed in Code of Ala. Section 11-51-90.2 et seq. 

    (3) For a utility or other entity described in Code of Ala. Section 11-51-129, gross receipts shall be limited to the gross receipts derived from the retail furnishing of utility services within the municipality during the preceding year that are taxed under Code of Ala. Section 40-21-80 et seq., except that nothing herein shall affect any existing contract or agreement between a municipality and a utility or other entity. The gross receipts derived from the furnishing of utility services shall not be subject to further business license taxation by the municipality.

    (4) Gross receipts shall not include dividends or other distributions received by a corporation, or proceeds from borrowing, the sale of a capital asset, and the repayment of the principal portion of a loan, the issuance of stock or other equity investments, or capital contributions, or the undistributed earnings of subsidiary entities.

       LICENSE FORM means any business license application form, renewal reminder notice, business license remittance form, or business license return by whatever name called.

       LICENSE OFFICER or MUNICIPAL LICENSE OFFICER means the municipal employee charged by the municipality with the primary responsibility of administering the municipality’s business license tax ordinance and related matters thereto.

       LICENSE YEAR means the calendar year.

      MUNICIPALITY means any city in this state that levies a business license tax from time to time. The term shall also include the city’s or city’s police jurisdiction, where the business license tax is levied in the police jurisdiction.

PERSON means any individual, association, estate, trust, partnership, limited liability company, corporation, or other entity of any kind, except for any nonprofit corporation formed under the laws of Alabama which is operated to enable municipalities that become members of such nonprofit corporation to finance or refinance capital projects and related undertakings, on a cooperative basis, and whose board of directors or other governing body consists primarily of elected officials of the municipality.

TAXING JURISDICTION means any municipality that levies a business license tax, whether or not a business license tax is levied within its police jurisdiction, or the department of revenue acting as agent on behalf of a municipality pursuant to Code of Ala. 1975, Section 11-51-180 et seq., as the context requires.        

TAXPAYER means any person subject to or liable under this chapter for any business license tax; any person required to file a return with respect to, or pay or remit the business license tax levied under this chapter or to report any information or value to the taxing jurisdiction; or any person required to obtain, or who holds any interest in, any business license issued by the taxing jurisdiction; or any person that may be affected by any act or refusal to act by the taxing jurisdiction under this chapter, or to keep any required by this chapter.

U.S.C means the applicable title and section of the United States Code, as amended from time to time. 

OTHER TERMS. Other capitalized or specialized terms used in this ordinance, and not defined subsection (a) of this section, shall have the same meanings ascribed to them in Code of Ala, 1975 Section 40-2A-3,  unless the context therein otherwise specifies.

MANAGEMENT.  Rent or lease properties of 3 or more homes or mobile homes.  Rental of apartment units, townhouses, duplex homes.

SECTION 18-3. License term; minimums. 

The license term and the minimum amount for a business license are as follows:

    (1) Full Year.  Every person who commences business before the first day of July shall be subject to and shall pay the annual license for such business in full. Unless otherwise specified in the enclosed schedules, the minimum annual license shall be $ 100.00.

    (2) Half Year. Every person who commences business on or after July 1st, shall be subject to and shall pay one-half (1/2) the annual license for such business for that calendar year. 

    (3) Issue Fee. For each license issued there shall be an issue fee collected of ten dollars ($12.00) and said issue fee shall be collected in the same manner as the license tax.

    (4) Annual Renewal. Except as provided in subsections (1) or (2), of this section, the business license shall be renewed annually on or before January 31 each year.

(a) If the due date for payment of any business license falls on a weekend or a holiday recognized by the municipality from time to time, the due date shall automatically be extended until the next business day.

(b) Insurance company annual license renewals shall be renewed in accordance with Code of Ala, 1975 Section 11-51-122, which states that each year, each insurance company shall furnish the municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year and shall accompany such statement with the amount of license tax due according to the licensing schedule. Failure to furnish such statement or to pay such sum shall subject the company and its agents to those penalties as prescribed for doing business without a license as provided for in the municipal code.

(c) On or before December 31 of each year, a renewal reminder shall be mailed to each licensee that purchased a business license during the current year. Said renewal notice shall be mailed via regular U.S. mail to the licensee’s last known address of record with the municipality. Licensees are required to furnish the municipality any address changes for their business prior to December 1st in order for them to receive their notice.

(d) Business license renewal payments received by the municipality shall be applied to the current renewal only when any and other debts the licensee owes to the municipality are first paid in full. No business license shall be issued if the current renewal payment does not meet said prior obligations and the current renewal. Failure to pay such sums shall subject the licensee and its agents to those penalties as prescribed for doing business without a license provided for in the municipal code.

SECTION 18-4. License shall be location specific. 

    (a) For each place at which any business is carried on, a separate license shall be paid, and any person desiring to engage in any business for which a license is required shall designate the place at which business is carried on, and the license to be issued shall designate such place, and such license shall authorize the carrying on of such business only at the place designated.

    (b) Every person dealing in two or more of the articles, or engaging in two or more of the businesses, vocations, occupations or professions scheduled herein, shall take out and pay for a license for each line of business.

    (c) A taxpayer subject to the license authorized by this ordinance that is engaged in business in other municipalities, may account for its gross receipts so that the part of its gross receipts 

attributable to its branch offices will not be subject to the business license imposed by this ordinance. To establish a bona fide branch office, the taxpayer must demonstrate proof of all following criteria:

(1) The taxpayer must demonstrate the continuing existence of an actual facility located outside the police jurisdiction in which its principal business office is located, such as a retail store, outlet, business office, showroom, or warehouse, to which employees and/or independent contractors are assigned or located during regular normal working hours.

(2) The taxpayer must maintain books and records, which reasonably indicate a segregation or allocation of the taxpayer’s gross receipts to the particular facility of facilities.

 (3) The taxpayer must provide proof that separate telephone listings, signs, and other indications of its separate activity are in existence.

(4) Billing and/or collection activities relating to the business conducted at the branch office or offices are performed by an employee or other representative, of the taxpayer who has such responsibility for the branch office. 

(5) All business claimed by a branch office or offices must be conducted by and through said office or offices. 

 (6) The taxpayer must supply proof that all applicable business licenses with respect to the branch office or offices have been issued.

(d) Nothing herein shall be construed as exempting businesses from payment of a license on the basis of a lack of physical location. 

SECTION 18-5. Restriction on transfer of license. 

    (a) No license shall be transferred except with the consent of the council or other governing body of the municipality or of the director of finance or other chief revenue officer or his or her designee, and no license shall be transferred to reflect a physical change of address of the taxpayer within the municipality more than once during a license year and never from one taxpayer to another, provided that a mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited liability company or other form of legal entity now or hereafter recognized by the laws of state shall not constitute a transfer for purposes of this chapter, unless:

(1) The change requires the taxpayer to obtain a new federal employer identification number or department of revenue taxpayer identification number; or 

(2) In the discretion of the municipality, the subject license is one for the sale of alcoholic beverages.

(b)  Nothing in this section shall prohibit a municipality from requiring a new business license application and approval for an alcoholic beverage license. 

SECTION 18-6. Unlawful to do business without a license.

It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to engage in businesses or vocations in the municipality for which a license is required without first having procured a license. A violation of this section shall be punishable by a fine in an amount not less than $50.00 and  may not exceed the sum of $500.00 for each offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at the discretion of the court trying the same. Each day shall constitute a separate offense. 

SECTION 18-7. License must be posted.

Every license shall be posted in a conspicuous place, where said business, trade or occupation is carried on, and the holder of the license shall immediately show same to the designee of the municipality upon being requested so to do.

SECTION 18-8. Duty to file report.

    (a) It shall be the duty of every person subject to such license tax to render to the municipality on such forms as may be required, showing the total business done, amount of sales, gross receipts and gross sales, stock, value of furniture and other equipment, capital invested, number of helpers or employees, amount of space occupied, or other factor described in the schedule, one or several, as the case may require, for the ascertainment of the classification of such person for license taxation purposes and the correct amount of license tax to which he is subject.

    (b) If the municipality determines that the amount of business license tax reported on or remitted with any business license remittance form is incorrect, if no business license remittance form is filed within the time prescribed, or if the information provided on the form is insufficient to allow the taxing jurisdiction to determine the proper amount of business license tax due, the municipality shall calculate the correct amount of the tax based on the most accurate and complete information reasonably obtainable and enter a preliminary assessment for the correct amount of business license tax, including any applicable penalty.

    (c) The municipality shall promptly mail a copy of any preliminary assessment to the taxpayer’s last known address by either first class U.S. mail or certified U.S. mail with return receipt requested, or, in the sole discretion of the municipality, deliver the preliminary assessment to the taxpayer by personal delivery.

    (d) If the amount of business license tax remitted by the taxpayer is undisputed by the

municipality, or if the taxpayer consents to the amount of any deficiency or preliminary

assessment in writing, the municipality shall enter a final assessment for the amount of the tax due, plus any applicable penalty.

  (e)  Petition for review.

(1) If a taxpayer disagrees with a preliminary assessment as entered by the taxing jurisdiction, the taxpayer shall file a petition for review with the municipal license officer within 30 days from the date of entry of the preliminary assessment setting out the specific objections to the preliminary assessment. If a petition for review is timely filed, the license officer of the municipality shall schedule a conference with the taxpayer for the purpose of allowing the taxpayer or its representatives and the representatives of the municipality to present their respective positions, discuss any omissions or errors, and to attempt to agree upon any changes or modifications to the assessment. The license officer shall issue findings of fact and law within 60 days following the conference, which shall promptly upon issuance be mailed or delivered to the taxpayer, consistent with the procedures set forth in subsection (c) of this section.

    (2) If the taxpayer disagrees with the license officer’s findings of fact and law, the taxpayer may appeal to the municipal governing body, by filing a notice of appeal with the municipal clerk within 30 days after the findings have been issued. The appeal shall be in writing and shall set forth in reasonable detail the grounds on which the taxpayer disagrees with the license officer’s findings of fact and law.

(3) If a petition for review is not timely filed, and upon further review the license officer, or the administrative hearings officer or governing body of the municipality, as the case may be, determines that the preliminary assessment is due to be upheld in whole or in part, the taxing jurisdiction shall make the assessment final in the amount of business license tax due as computed by the taxing jurisdiction, with applicable penalty.

(4) A copy of the final assessment shall promptly be mailed to the taxpayer’s last known address:

a. By either first class U.S. mail or certified U.S. mail with return receipt requested in the case of assessments of business license tax of $500.00 or less; 

b. By certified U.S. mail with return receipt requested in the case of assessments of business license tax of more than $500.00. 

In either case, at the option of the taxing jurisdiction, a copy of the final assessment may be delivered to the taxpayer by personal delivery.

SECTION 18-9. Duty to permit inspection and produce records.

Upon demand by the designee of the municipality, it shall be the duty of all licensees to:

    (1) Permit the designee of the municipality to enter the business and to inspect all portions of his place or places of business for the purposes of enabling said municipal designee to gain such information as may be necessary or convenient for determining the proper license classification, and determining the correct amount of license tax;

    (2) To furnish information during reasonable business hours, at the licensee’s place of business, in the municipality or the police jurisdiction, all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information from which the correct license tax classification of such person may be ascertained and the correct amount of license tax to which he is subject may be determined, including exhibition of bank deposit books, bank statements, copies of sales tax returns to the state, copies of state income tax returns and federal income tax returns.

    (3) 

SECTION 18-10. Unlawful to obstruct.

It shall be unlawful for any person, or for any agent, servant or employee of such person, to fail or refuse to perform any duty imposed by this chapter; nor shall any person, agent, servant or employee of such person obstruct or interfere with the designee of the municipality in carrying out the purposes of this chapter.

SECTION 18-11. Privacy. 

    (a) It shall be unlawful for any person connected with the administration of this chapter to divulge any information obtained by him/her in the course of inspection and examination of the books, papers, reports and memoranda of the taxpayer made pursuant to the provisions of this chapter, except to the mayor, the municipal attorney or others authorized by law to receive such information described herein.

    (b) It shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the license form of any taxpayer or any part of the license form, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the taxing jurisdiction, or upon order of any court, or as otherwise allowed in this chapter. 

    (c) Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or has not purchased a business license. Statistical information pertaining to taxes may be disclosed to the city council upon their written request through the mayor’s office. It shall be unlawful for any person to violate the provisions of this section. 

SECTION 18-12. Failure to file assessment. 

    (a) In any case where a person subject to paying a license tax as provided herein fails to do so, the municipal designee shall be authorized to assess and determine the amount of license taxes due using the best information available either by return filed or by other means.

    (b) The taxpayer shall be notified by registered or certified mail, or by personal service, of the amount of any such assessment, and of his right to appear before the municipal governing body on a day named not less than twenty (20) days from the date of notice and to show cause why such assessment shall not be made final. Such appearance may be made by agent or attorney.

    (c) If no showing is made on or before the date fixed in such notice, or if such showing is not sufficient in the judgment of the municipality, such assessment shall be made final in the amount originally fixed, or in such other amount as is determined by the municipality to be correct. If upon such hearing the municipal designee finds a different amount due than that originally assessed, he/she shall make the assessment final in the correct amount, and in all cases shall notify the taxpayer of the assessment as finally fixed.

    (d) A notice by the United States mail, addressed to the taxpayer’s last known place of business, shall be sufficient. Any assessment made by the designee of the municipality shall be prima facie correct upon any appeal.

SECTION 18-13. Lien for non-payment of license tax. 

On all property, both real and personal, used in the business, the municipality shall have a lien for such license, which lien shall attach as of the date when the license is due, as allowed by Code of Ala. 1975, Section 11-51-44.

SECTION 18-14. Criminal penalties.

Any person found guilty of violating any of the provisions of this ordinance shall be fined in an amount not less than fifty dollars ($50.00) and not more than five hundred dollars ($500.00), and may also be sentenced to imprisonment for a period of not exceeding six (6) months, in the discretion of the court trying the case, and violations on separate days shall each constitute a separate offense.

SECTION 18-15. Civil penalties.

In addition to the remedies provided by Code of Ala. 1975, Section 11-51-150 et seq., the continued or recurrent performance of any act within the corporate limits or within its police jurisdiction for which a license may be revoked or suspended under this chapter is hereby declared to be detrimental to the health, safety, comfort and convenience of the public and is a nuisance. The municipality, as an additional or alternative remedy, may institute injunctive proceedings in a court of competent jurisdiction to abate the same.

SECTION 18-16. Penalties 

(a)  All renewal licenses not purchased by January 31, will pay a penalty of 15 percent

of the amount of license for the first 30 days they shall be delinquent, or fraction thereof, and shall be measured by an additional 30 percent for a delinquency of 60 or more days.

(b)  The failure to obtain a new license prior to the beginning of business shall cause a penalty to be assessed for the period of time business was conducted without a license as follows:

 (1) First through 30th day: 15% of license amount due

 (2)   31st through 60th day:  30% of license amount due

SECTION 18-17. Prosecutions unaffected.

The adoption of this chapter shall not in any manner affect any prosecution of any act illegally done contrary to the provisions of any ordinance now or heretofore in existence, and every such prosecution, whether begun before or after the enactment of this article shall be governed by the law under which the offense was committed; nor shall a prosecution, or the right to prosecute, for the recovery of any penalty or the enforcement of any forfeiture be in any manner affected by the adoption of this chapter; nor shall any civil action or cause of action existing prior to or at the time of  the adoption of this ordinance be affected in any manner by its adoption.

SECTION 18-18. Procedure for denial of new applications. 

    (a) The municipal designee shall have the authority to investigate all applications and may refer any application to the municipal governing body for a determination of whether such license should or should not be issued.

    (b) If the municipal governing body denies the issuance of any license referred to it, the municipal clerk shall promptly notify the applicant of the municipal governing body’s decision.

    (c) If said applicant desires to appear before the municipal governing body to show cause why said license should be issued, he shall file a written notice with the municipal clerk, said notice to be filed within two weeks from the date of mailing by the municipal clerk of the notice of the denial of such license by the municipal governing body.

    (d) Upon receipt of said notice the municipal clerk shall promptly schedule a hearing, to be held within 15 days from the date of receipt of such notice, before the municipal governing body and shall give the notice of the date, time and place of said hearing to the applicant.

    (e) The applicant shall be given the opportunity to appear personally, or through his counsel, or both, and the municipal governing body shall proceed to hear any evidence which may be presented both for and against the issuance of said license.

    (f) If the municipal governing body determines from the evidence presented that in order to either provide for the safety, preserve the health, promote the prosperity, or improve the morals, order, comfort and convenience of the inhabitants of the municipality said license should not be granted, it shall enter an order to that effect; otherwise, said license shall be ordered issued upon payment of any required license fees.

SECTION 18-19. Procedure for revocation or suspension of license. 

    (a) Any lawful license issued to any person to conduct any business shall be subject to revocation by the municipal governing body for the violation by the licensee, his agent, servant, or employee of any provision of this chapter or of any ordinance of the municipality, or any statute of the state relating to the business for which such license is issued; and shall also be subject to revocation by the municipal governing body if the licensee, his agent, servant, or employee under color of such license violates or aids or abets in violating or knowingly permits or suffers to be violated any penal ordinance of  the municipality or any criminal law of the state; and shall also be subject to revocation by the municipal governing body if, in connection with the issuance or renewal of any license, the licensee or his agent filed or caused to be filed any application, affidavit, statement, certificate, book, or any other data containing any false, deceptive or other misleading information or omission of material fact.

    (b) The conditions hereinabove set forth as grounds for the revocation of a license shall also constitute grounds for refusing to renew a license.

    (c) The municipal governing body shall set a time for hearing on the matter of revoking or refusing to renew a license; and a notice of such hearing shall be given to the licensee, or the applicant for renewal, as the case may be, at least ten days before the day set for said hearing. At the hearing the municipal governing body shall hear all evidence offered by any party and all evidence that may be presented bearing upon the question of revocation or the refusal of renewal, as the case may be.

SECTION 18-20. Refunds on Overpayments 

    (a) Any taxpayer may file a petition for refund with the municipality for any overpayment of business license tax erroneously paid to the municipality. If a final assessment for the tax has been entered by the municipality, a petition for refund of all or a portion of the tax may be filed only if the final assessment has been paid in full prior to or simultaneously with the filing of the petition for refund.

    (b) A petition for refund shall be filed with the municipality within two years from the date of payment of the business license tax, which is the subject of the petition.

    (c) The municipality shall either grant or deny a petition for refund within six months from the date the petition is filed, unless the period is extended by written agreement of the taxpayer and the municipality. The taxpayer shall be notified of the municipality’s decision concerning the petition for refund by first class U.S. mail or by certified U.S. mail, return receipt requested, sent to the taxpayer’s last known address. It the municipality fails to grant a full refund within the time provided herein, the refund petition shall be deemed to be denied.

    (d) If the petition is granted or the municipality or a court otherwise determines that a refund is due, the overpayment shall be promptly refunded to the taxpayer by the municipality, together with interest to the extent provided for in Code of Ala. 1975, Section 11-51-92. If the municipality determines that a refund is due, the amount of overpayment thereon may first be credited by the municipality against any outstanding tax liabilities due and owing by the taxpayer to the municipality, and the balance of any overpayment shall be promptly refunded to the taxpayer. If any refund or part thereof is credited to any other tax by the municipality, the taxpayer shall be provided with a written detailed statement showing the amount of overpayment, the amount credited for payment to other taxes, and the resulting amount of the refund.

    (e) A taxpayer may appeal from the denial in whole or in part of a petition for refund by filing a notice of appeal with the clerk of the circuit court of the county in which the municipality denying the petition for refund is located. Said notice of appeal must be filed within two years from the date the petition was denied. The circuit court shall hear the appeal according to its own rules and procedures and shall determine the correct amount of refund due, if any. If an appeal is not filed with the appropriate circuit court within two years of the date the petition was denied, then the appeal shall be dismissed for lack of jurisdiction. 

SECTION 18-21. Delivery License. 

    (a) In lieu of any other type of license, a taxpayer may at its option purchase for $ 100.00 plus the issuance fee, a delivery license for the privilege of delivering its merchandise in the municipality if the taxpayer meets all of the following criteria:

    (1) Other than deliveries, the taxpayer has no other physical presence within the municipality or its police jurisdiction;

    (2) The taxpayer conducts no other business in the city other than delivering merchandise and performing the requisite set-up and installation of said merchandise;

    (3) Such delivery and set-up and installation is performed by the taxpayer’s employees or agents, concerns the taxpayer’s own merchandise in that municipality, and is done by means of delivery vehicles owned, leased, or contracted by the taxpayer;

    (4) The gross receipts derived from the sale and any requisite set-up or installation of all merchandise so delivered shall not exceed seventy-five thousand dollars ($75,000) during the license year;

    (5) Any set-up or installation shall relate only to that required by the contract between the taxpayer and the customer or as may be required by state or local law, and the merchandise so delivered;

    (6) If at any time during the current license year the taxpayer fails to meet any of the above stated criteria, then within 45 days after any of said criteria have been violated or exceeded, the taxpayer shall purchase a business licenses or other appropriate license from the municipality and will be subjected to a penalty of $10.00.

    (b) Mere delivery of the taxpayer’s merchandise by common carrier shall not allow the municipality to assess a business license tax against the taxpayer, but the gross receipts derived from any sale and delivery accomplished by means of a common carrier shall be counted against the $75,000.00 limitation described in subsection (a) of this section if the taxpayer also, during the same license year, sells and delivers into the city using a delivery vehicle other than a common carrier.

    (c) A common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license.

    (d) The delivery license shall be calculated in arrears, based on the related gross receipts during the preceding license year.

    (e) The purchase of a delivery license or the exemption from the purchase of deliver license pursuant to subsection (f) shall not, in and of itself, establish nexus between the taxpayer and the municipality for purposes of the taxes levied by or under the authority of Code of Ala. 1975, title 40 or other provisions of law, nor does the purchase of a delivery license conclusively determine that nexus does not exist between the taxpayer and the municipality.

    (f) A taxpayer that otherwise meets the criteria for the purchase of a delivery license is not required to purchase a delivery license or a regular business license if (i) the taxpayer’s gross receipts that are derived from within the municipality do not exceed $10,000.00; and (ii) the taxpayer has no other physical presence within the municipality during the year.

SECTION 18-22.  License Classification Codes

    (a)  Business shall be assigned to one or more of the following license classification codes:

    (b) The city clerk is authorized to add additional classification codes as necessary.

NAICS

CATEGORY DESCRIPTION

TYPE DESCRIPTION

PS

211301

Mining

Oil and gas extraction – natural gas liquid extraction, crude extraction,     

E

212301

Mining

Mining  – (except for oil and gas) all related mining activities,

E

213301

Mining

Mining support services – for oil and gas mining activities, oil/gas wells, 

E

221701

Utilities

Electric power or light company

3%

221702

Utilities

Natural gas company

3%

236501

Contractors

Contractors, comm. bldg, residential, subdivisions,  (home builders license)

E

237401

Contractors

Heavy const., highway, bridge, street, water, sewer,   

E

238130

Contractors

Framing

E

238170

Contractors

Siding & Gutters

E

238211

Contractors

Electronic Sales & Installation

E

238222

Contractors

Gas Fitter (certified)

E

238223

Contractors

Refrigeration (certified)

E

238224

Contractors

Fire Alarms & Fire Sprinklers

E

238290

Contractors

Other Contractors (Not State Certified)

E

238401

Contractors

Plumbing (certified)

E

238402

Contractors

HVAC (certified)

E

238502

Contractors

Painting and wall covering

E

238503

Contractors

Electrical contractors (certified)

E

238504

Contractors

Brick & Masonry

E

238505

Contractors

Drywall, acoustical & insulation

E

238506

Contractors

Tile, marble, terrazzo & mosaic

E

238507

Contractors

Finish Carpentry & Cabinetry

E

238508

Contractors

Floor coverings/all types

E

238509

Contractors

Roofing

E

238510

Contractors

Concrete contractors

E

238511

Contractors

Water well drilling & irrigation

E

238512

Contractors

Structural steel erection

E

238513

Contractors

Glass and glazing contractors

E

238514

Contractors

Site Preparation & Excavation

E

238515

Contractors

Wrecking and demolition

E

237516

Contractors

Elevator 

E

238911

Contractors

Septic Systems 

E

238990

Contractors

Swimming Pool

E

311601

Manufacturing

Animal processing

C

311812

Manufacturing

Bakery

C

312120

Manufacturing

Brewery

C

312140

Manufacturing

Distillery

C

312501

Manufacturing

Soft Drink

D

313501

Manufacturing

Textile 

C

314501

Manufacturing

Other manufacturing 

C

315401

Manufacturing

Apparel 

C

316401

Manufacturing

Leather and allied products 

C

321601

Manufacturing

Wood & wood products

C

322501

Manufacturing

Paper products

C

323401

Manufacturing

Commercial printing

S

324301

Manufacturing

Petroleum refinery

C

324302

Manufacturing

Asphalt, paving & shingles

C

325301

Manufacturing

Chemical & industrial gas

C

325302

Manufacturing

Elastic, spandex, fibers

C

326401

Manufacturing

Plastic, rubber

C

327301

Manufacturing

Brick, block, concrete

C

331301

Manufacturing

Iron & steel mills

C

332401

Manufacturing

Metal fabrication 

C

332501

Manufacturing

Machine Shop

C

333301

Manufacturing

Machinery 

C

334301

Manufacturing

Magnetic & recording media

C

335301

Manufacturing

Appliance 

C

336401

Manufacturing

Transportation 

C

337301

Manufacturing

Furniture 

C

339201

Manufacturing

Misc. – all other

C

421501

Wholesale

Merchant Wholesalers

O

422601

Wholesale

Gasoline distributor

S

422501

Wholesale

Non-durable, paper, apparel, grocery, beverages, dairy,  

O

424101

Wholesale

Alcohol, Beer distributor

$275.00

424102

Wholesale

Table wine distributor

$275.00

424103

Wholesale

Combined Beer & Wine License

$375.00

424104

Wholesale

Alcohol, Liquor

$250.00

424105

Wholesale

Merchandise Agents & Brokers

B

441101

Retail

New vehicle dealer 

U

441102

Retail

Used vehicle dealer

U

441103

Retail

Recreational vehicles

D

441301

Retail

Motor vehicle parts and accessories 

D

442301

Retail

Furniture

D

443201

Retail

Electronic &  Household appliance  

D

444301

Retail

Building material & home centers

D

444401

Retail

Nursery

D

445601

Retail

Supermarket or grocery stores

G

445602

Retail

Convenience stores

G

445603

Retail

Produce market

G

445401

Retail

Package Stores 

$150.00

445402

Retail

Beer Off Premise Only

$75.00

445403

Retail

Wine Off Premise Only

$75.00

446301

Retail

Pharmacies & personal care

D

447501

Retail

Gasoline with convenience store

D

448201

Retail

Clothing & shoe 

D

448301

Retail

Jewelry Stores

D

451201

Retail

Sporting goods

D

451301

Retail

Pistols & knives

$150.00

451401

Retail

Hobby, toy, books & music

D

451501

Retail

Bookstores, new & used

D

452301

Retail

Department stores, warehouse clubs, super centers

D

453601

Retail

Flea market

$150.00

453602

Retail

Individual Booths – flea market

$50.00

453603

Retail

Florist

D

453604

Retail

Office supplies

D

453605

Retail

Manufactured homes new or uses

D

453606

Retail

Used Merchandise

D

454401

Retail

Vending machine operators, direct selling, mail order

S

454901

Retail

Peddlers license 

$275.00

454902

Retail

Vendor 

R

454312

Retail

All other

D

484101

Transportation

Freight trucking, local

G

484102

Transportation

Freight carrier, long distance

$100.00

485201

Transportation

Bus station

$100.00

485202

Transportation

Taxicab Owner

$50.00

485301

Transportation

Taxicab Driver

$35.00

485332

Transportation

Limousine Owner

$50.00

485302

Transportation

Limousine Driver

$35.00

488101

Transportation

Motor vehicle towing

L

488201

Transportation

Truck terminal

$25.00

488301

Transportation

Delivery (exempts if delivers or $10,000 or less annually)

$100.00

492101

Transportation

Express company

$100.00

493601

Warehouse

Warehousing and storage 

D

511201

Publishing

Newspaper, Periodical, Book

S

512101

Entertainment

Motion pictures – theatres     

A

515201

Broadcasting

Radio and television stations

D

517221

Telecommunications

Telephone local service

N

517222

Telecommunications

Telephone long distance 

N

517223

Telecommunications

Cellular and other wireless, paging,

D

517225

Telecommunications

Cable Television –  Franchise

5%

522311

Financial

Bank Main Office 

T

522312

Financial

Bank ATM 

T

522101

Financial

Pawn Shop 

$1,500.00

522201

Financial

Mortgage and Nonmortgage loans

H

522202

Financial

Check Cashing & Title Loans

$1,500.00

523101

Financial

Stocks, bonds & investments

B

524101

Insurance

Fire & marine

J

524103

Insurance

Life & other

K

531201

Real estate

Mini storage & self-storage

D

531202

Real estate

Mobile home park

B

531203

Real estate

Agents and brokers

B

531204

Real estate

Management

B

531205

Real estate

Real estate appraisal

B

531206

Real estate

All other

B

532101

Rental & leasing

Automobile

D

532102

Rental & leasing

Apparel

H

532103

Rental & leasing

Video and disc

H

532104

Rental & leasing

Furniture and all other

H

532105

Rental & leasing

General rental centers

H

532106

Rental & leasing

Office equipment

H

532107

Rental & leasing

All other

H

541101

Professional services

Attorney/Lawyers  

B

541102

Professional services

Accounting, tax & bookkeeping

B

541103

Professional services

Architect 

B

541104

Professional services

Title & Settlement

B

541105

Professional services

Home Inspections

B

541108

Professional services

Engineer 

B

541109

Professional services

Surveyor & mapping

B

541110

Professional services

Computer Programmer 

B

541111

Professional services

Photography & artist

B

541112

Professional services

Veterinary

B

541113

Professional services

Professional Services Not Elsewhere Classified 

B

541114

Professional services

Interior design

D

541115

Professional services

Advertising agent & agency

D

541116

Professional services

Display advertising

H

541115

Professional services

Systems consulting & design

B

541801

Professional services

Advertise by Phone each phone

$75.00

541901

Professional services

All other

B

561301

Services

Employment placement agency

B

561302

Services

Document preparation

B

561303

Services

Business service centers

B

561304

Services

Collection agency

B

561305

Services

Repossession

B

561306

Services

Travel agency

B

561307

Services

Investigation & detective

B

561308

Services

Security guard and patrol

B

561309

Services

Armored car

B

561310

Services

Security systems

L

561311

Services

Locksmith

L

561312

Services

Exterminating

L

561313

Services

Janitorial & cleaning

L

561314

Services

Lawn Maintenance

L

561315

Services

Landscaping

L

561316

Services

Tree Removal and Stump Grinding

L

561401

Services

All other

L

561499

Services

Office with No Gross Receipts

I

562101

Waste collection

Garbage and rubbish collection

O

562102

Waste collection

Septic cleaning and removal 

O

562103

Waste collection

Landfills or recycling centers

O

562104

Waste collection

Grease cleaning and removal

O

562105

Waste collection

Hazardous Waste Collection

L

562106

Waste collection

Other Waste Collection

L

611000

Schools

Education & Training  (Not State Operated)

B

611620

Schools

Sports & Recreation  (Not State Operated)

B

621101

Health care services

Physician 

B

621102

Health care services

Dentist

B

621103

Health care services

Chiropractor 

B

621104

Health care services

Optometrist 

B

621105

Health care services

Therapists & audiologists

B

621106

Health care services

All other

B

621107

Health care services

Medical clinic

B

621108

Health care services

Medical lab

B

621401

Health care services

Ambulance 

D

622401

Health care services

Hospitals 

B

622501

Health care services

Air Medical Transport

B

623301

Nursing, residential care

Nursing Home (state certified)

B

623401

Nursing, residential care

Assisted Living (state certified)

B

623402

Nursing, residential care

Retirement Facility 

B

624501

Social assistance

Day care, sitting services

B

711201

Recreation

Carnival, fair, circus. rodeo, per week

W

713101

Recreation

Fitness Center

D

713201

Recreation

Marina

D

713202

Recreation

All other

D

713301

Recreation

Concerts

W

721301

Accommodations

Hotels & motels 

O

721401

Accommodations

Bed and breakfast inns and services

B

721402

Accommodations

Short-term Rentals (Property Owner)

B

721501

Accommodations

Travel trailer parks, RV parks

B

721502

Accommodations

Rooming houses and boarding houses

B

722101

Food or alcohol service

Restaurant – full service (health permit) (building inspector permit)

B

722102

Food or alcohol service

vacant

B

722103

Food or alcohol service

Food concession or mobile food service (health permit) (bip)

$275.00

722104

Food or alcohol service

Caterer (health permit)

B

722112

Food or alcohol service

Retail Wine (on premises)

$75.00

722113

Food or alcohol service

Retail Beer (on premises)

$75.00

722201

Food or alcohol service

 Restaurant retail liquor  (plus wine & beer on premise)

I

722202

Food or alcohol service

Wine, off premise

$75.00

722203

Food or alcohol service

Beer, off premise

$75.00

722204

Food or alcohol service

Club retail liquor (plus wine & beer on premise)

I

722205

Food or alcohol service

Lounge retail liquor  (plus wine & beer on premise)

I

722206

Food or alcohol service

Gross receipts — Beer, wine, misc.

G

722207

Food or alcohol service

Sidewalk Café with Liquor

I

722208

Food or alcohol service

Sidewalk Café without Liquor

I

811101

Repairs 

Automobile

L

811201

Repairs 

Electronics

H

811202

Repairs 

Small engine

H

811203

Repairs 

Household appliances

H

811204

Repairs 

Furniture & reupholster

H

811205

Repairs 

All other Repairs

H

812101

Personal services

Barber Shop  (each station or chair with a Alabama license cosmetology must have Moundville Business License)

D

812102

Personal services

Beauty Shop (each station or chair with a Alabama license cosmetology must have Moundville Business License )

D

812103

Personal services

Nail Salon (Licensing required from the Al Board of Cosmetology)

D

812104

Personal services

Weight loss center

D

812105

Personal services

Massage therapist (certified)

B

812106

Personal services

Tanning

D

812107

Personal services

Electrolysis & Tattoo

D

812108

Personal services

Funeral home

B

812109

Personal services

Dry cleaning

L

812110

Personal services

Laundry mat

L

812111

Personal services

Pet grooming & boarding

D

812112

Personal services

Bail bonding

B

812113

Personal services

Car wash or detailing

D

812241

Personal services

Fortune Teller or Clairvoyant 

M

811242

Personal services

Wedding director/planner

D

811243

Personal services

Wedding Chapel (not a church)

D

999101

Unclassified

Business not otherwise licensed

H

  SECTION 18-23. License Fee Schedules.

There are herby established the following schedules of payments for licenses for those exhibitions, trades,  business, vocations, occupations, and professions where the amount of the license is based on gross receipts.  When a payment schedule is assigned to any named exhibition, trade, business, occupation, vocation of profession set out in the following sections, unless the contrary clearly appears, the license shall be based on the gross receipts of business for the year next proceeding, and calculated in accordance with the payment schedule indicated:

(1)  Payment Schedule A:

On less than $100,000.00 (gross receipts) $135.00

$100,000.00 and less than $200,000.00 $245.00

$200,000.00 and less than $500,000.00 $575.00

$500,000.00 and less than $1,000,000.00 $1,125.00

$1,000,000.00 and less than $2,000,000.00 $2,225.00

$2,000,000.00 and less than $5,000,000.00 $3,325.00

$5,000,000.00 and less than $10,000,000.00 $4,425.00

$10,000,000.00 and less than $15,000,000.00 $5,525.00

$15,000,000.00 up to $20,000,000.00 $6,625.00

Over $20,000,000.00 . . . $6,625.00

Plus an additional amount of $0.15 per $1,000.00 on all gross receipts over $20,000,000.00.

(2)  Payment Schedule B:

Less than $15,000.00 (gross receipts) $100.00

$15,000.00 and less than $30,000.00 $165.00

$30,000.00 and less than $60,000.00 $225.00

$60,000.00 and less than $90,000.00 $285.00

$90,000.00 and less than $180,000.00 $425.00

$180,000.00 and less than $300,000.00 $575.00

Over $300,000.00 . . .  $575.00

Plus an additional amount of $2.00 per $1000.00 on all gross receipts over $300,000.00

(3)  Payment Schedule C:

On the first $100,000.00 (gross receipts) $125.00

Plus an additional amount of $1.00 per $1,000.00 on all gross receipts over $100,000.00 and less than $1,000,000.00,

Plus an additional amount of $0.75 per $1,000.00 on all gross receipts over $1,000,000.00 and less than $50,000,000.00,

Plus an additional amount of $0.50 per $1,000.00 on all gross receipts over $50,000,000.00 and less than $100,000,000.00

Plus an additional amount of $0.25 per $1,000.00 on all gross receipts over $100,000,000.00

The purposes of Payment Schedule C as applied to any person in the business of manufacturing or any other payment schedule applicable to a manufacturer, the term “gross receipts” shall mean and include “the value of goods produced or manufactured.”  The “values of goods are ultimately sold, regardless of when or where the sale occurs.

(4)  Payment Schedule D:

On less than $10,000.00 (gross receipts) $100.00

Over $10,000.00 . . . $100.00

Plus an additional amount of $1.25 per $1000.00 on all gross receipts over $10,000.00

(5)  Payment Schedule E:

Businesses located in the city limits:

$100.00 plus $2.75 per $1,000.00 for work done within the city limits; $1.375 per $1,000.00 for work done within the police jurisdiction; $1.25 per $1,000.00 for work done out of the police jurisdiction (up to $500,000.00); $0.25 per $1,000.00 for work done out of the police jurisdiction (in excess of $500,000.00)

Businesses located in the police jurisdiction:

$100.00 plus $2.75 per $1,000.00 for work done within the city limits; $1.375 per $1,000.00 for work done within the police jurisdiction; $.625 per $1,000.00 for work done out of the police jurisdiction (up to $500,000.00) $.125 per $1,000.00 for work done out of the police jurisdiction (in excess of $500,000.00)

Businesses located out of the police jurisdiction:

$100.00 plus $2.75 per $1,000.00 for work done within the city limits; $1.375 per $1,000.00 for work done within the police jurisdiction

(6)  Payment Schedule F:

Amount of license is state regulated.  See Section 11-51-129 of the Code of Alabama 1975.  For those utilities covered, the license shall not exceed an amount equal to three percent of the gross receipts of the business transacted in the municipality for the previous year

(7)  Payment Schedule G:

$100.00 on the first $10,000.00 plus an additional amount of $1.25 per $1,000.00 on all gross receipts of over $10,000.00 up to $500,000.00 plus an additional amount of $1.50 per $1,000.00 on all gross receipts over $500,000.00.

(8)  Payment Schedule H:

$100.00 on the first $10,000.00 plus an additional amount of $2.00 per $1,000.00 on all gross receipt over $10,000.00.

(9)  Payment Schedule I: Classification  Amount Licensing Notes

(Beer On Premise) 722203   $75.00

(Beer Off Premise Only) 445402   $75.00

(Table Wine On Premise) 722202   $75.00

(Table Wine Off Premise Only) 445403   $75.00

(Lounge Retail Liquor Class I) 722203   $75.00 722205 $175.00

 722202  $ 75.00 All three codes are part of the package plus the business license code. ** 

(Package Store Liquor Class II) 445402  $ 75.00

445401 $175.00

445403  $ 75.00 All three codes are part  of the package plus the business license code. **

 (Restaurant Retail Liquor) 722203  $ 75.00

722201 $175.00

722202   $75.00

All three codes are part of the package plus the business license code. **

(Club Liquor Class II) 722203 $ 75.00

722204 $175.00

722202 $ 75.00

All three codes are part of the package plus the business license code. **

** Lounge Retail Liquor Class I, Package Store Liquor Class II, Restaurant Retail Liquor, & Club Liquor Class II will include a Business License for Gross Receipt  ——————-G

(Wholesale Beer Distributor) 424101 $275.00

(Wholesale Table Wine Distributor) 424102  $275.00

(Wholesale Table Wine & Beer Combined                                 $375.00

(10)  Payment Schedule J 

Insurance, fire and marine:

Insurance, fire and marine:  Each fire and marine insurance company, $4.00 on each $100.00 or major fraction thereof of such gross premiums, less returned premiums received on policies issued during the preceding year on property located in the city provided, that new companies shall pay a flat minimum license of $30.00 on which there shall be an adjustment of on the above basis at the expiration of the year.

(11)  Payment Schedule K

Insurance: 

Insurance, other than fire, marine and fraternal:  Each insurance company shall pay $10.00 plus $1.00 on each $100.00 and major fraction thereof of the gross premiums, less return premiums, received during the preceding year on policies issued during such year to citizens and residents of the City of Moundville.

Each insurance company, other than fire and marine insurance companies, which did any business in the City of Moundville during the year preceding the license year shall file with the clerk of the City of Moundville, a statement in writing verified by a affidavit of the president, vice-president or secretary of the company, showing the full and true amount of gross premiums, less return premiums, received during the preceding year, on all policies of such insurance issued in the City of Moundville.

Said verification shall be filed before February 1 of each current license year, accompanied by the amount of the license required by the terms of this ordinance.  Any person subject to this license failing to furnish such statement or failing to pay the license prescribed herein, or filing an incorrect or an incomplete statement shall be punished by a fine of not less than fifty dollars ($50.00) and not more than five hundred dollars ($500.00), and may be sentenced to imprisonment for a period of not exceeding six (6) months, in the discretion of the court trying the case, and violations on separate days shall each constitute a separate offense.

(12)  Payment Schedule L 

$100.00 plus an additional amount of $2.25 per $1,000.00 of gross receipts.

(13)  Payment Schedule M

 Fortune Tellers:

Annual license rate is $ 1,000.00 and rate is reduced by $ 25.00 each year until such time as the annual rate reaches $ 500.00 and that becomes the minimum rate thereafter.

(14)  Payment Schedule N

 Telephone & Telecommunications:

Code of Alabama 11-51-128 for telephones and establish rates and/or schedules for various other telecommunications businesses

(1)  Population of more than 1,000 and not exceeding 2,000, exchange license, $60.00, long distance license, $15.00.

(2)  Population of more than 2,000 and not exceeding 3,000, exchange license, $105.00, long distance license, $27.00.

(3)  Population of more than 3,000 and not exceeding 4,000, exchange license, $150.00, long distance license, $38.00.

(15)  Payment Schedule O

$100.00 on the first $25,000.00 plus an addition amount of $1.25 per $1,000.00 on all gross receipts over $25,000.00 up to $1,000,000.00 plus an additional amount of $0.75 per $1,000.00 on all gross receipts over $1,000,000.00.

(16)  Payment Schedule P  

Peddlers License:

Yearly Rate  $275.00

(17)  Payment Schedule Q 

Pawn shops, checking cashing & title loans  $1,500.00

(18)   Payment Schedule R

Mobile Food Vehicles or Vendors  $275.00

Pushcarts  $ 50.00

The special events, a one-time per event license fee of $25.00 shall apply for each mobile.

 (19)  Payment Schedule S 

$100.00 on the first $20,000.00 of gross receipts plus an additional amount of $1.00 per $1,000.00 on all gross receipts over $20,000.00. 

 (20)  Payment Schedule T

Bank ATM Location $   10.00

Bank Main Office Facility $ 125.00

(21) Payment Schedule U

1)  1 to 4 vehicles   $500.00

2)  5 to 9 vehicles   $1,000.00

3) 10 to 14 vehicles   $1,500.00

4) 15 to 19 vehicles   $2,000.00

5) 20 and above $2,500.00

(22)  Payment Schedule V 

Yearly rate $1,000.00

(23) Payment Schedule W

Carnival, circus. rodeos, & concerts per week $750.00

SECTION 18-24. Exchange of information. 

    (a) The license officer may exchange tax returns, information, records, and other documents secured by the municipality, with other municipalities adopting similar ordinances for the exchange of taxpayer information, or with county or state authorities. The license officer may charge a reasonable fee for providing such information or documents. Any tax returns, information, records, or other documents so exchanged shall remain subject to the confidentiality provisions, restrictions, and criminal penalties for unauthorized disclosure as provided under state or municipal law.

    (b) Any such exchange shall be for one or more of the following purposes:

    (1) Collecting taxes due.

    (2) Ascertaining the amount of taxes due from any person.

    (3) Determining whether a person is liable for, or whether there is probable cause for believing a person might be liable for, the payment of any tax to a state, county, or municipal agency.

    (c) Nothing herein shall prohibit the use of tax returns or tax information by the municipality in the proper administration of any matter administered by the license officer. The license officer may also divulge to a purchaser, prospective purchaser as defined pursuant to the regulations of the Alabama Department of Revenue, or successor of a business or stock of goods the outstanding sales, use, or rental tax liability of the seller for which the purchaser, prospective purchaser as defined pursuant to the regulations of the Alabama Department of Revenue, or successor may be liable pursuant to the Code of Alabama section 40-23-25, 40-23-82, or 40-12-224.

SECTION 18-25. License fees in Police Jurisdiction.

Any person, firm, association, or corporation engaged in any business outside the municipality but within the police jurisdiction hereof shall pay one-half of the amount of the license imposed for like business within the municipality.

ARTICLE I.  MOBILE FOOD VEHICLES, PUSHCARTS, AND VENDORS

SECTION 18-26 Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business license shall mean the license or licenses required of any business to operate within the city pursuant to license code.

Mobile food vehicle shall mean, except for push carts, but including lunch wagons, a unit mounted on or pulled by a self-propelled vehicle where food, including prepackaged foods, for individual portion service is prepared, or dispensed: is self-contained with its own drinking water tank and waste water tank; is designed to be readily movable; and is moved daily to return to it commissary. 

Mobile food vender shall mean the owner or operator of a mobile food vehicle or pushcart. 

Push Cart shall mean a non-self-propelled mobile food unit that is lightweight enough, designed, and intended to be moved by one person.  A push cart shall be used to prepare and serve only (i.) potentially non-hazardous foods such as popcorn, lemonade, hot dogs or flavored ice; or (ii.) foods pre-wrapped at the commissary and maintained at the required temperatures per the County Health Department regulations.

Restaurant shall mean a brick and mortar establishment where meals are generally served and eaten on premises or which prepares and serves food and/or drink to customers for consumption on or off the premises.

Special event shall mean any city-sanctioned event or any pre-approved church event, school event, para, parade, privately-owned business event open to the general public for the purpose of entertainment, education or celebration and that benefits the citizens of the City of Moundville and any event the mayor and/or city council may deem a special event.

SECTION 18-26A.  License required; license fees; compliance with laws.

    (a) No person shall operate a mobile food vehicle, vendor or push cart without first having obtained a business license from the city in accordance with the city Code of Ordinances.  A separate licenses shall be required for each special event as described below, when an annual license is not purchased.

    (b) All mobile food vehicles, push carts, and vendors must be approved by the Hale County or Tuscaloosa County Health Department.  Proof of the health department approval must be displayed on the mobile food vehicle or push cart.

    (c) All mobile food vehicles and push carts must be inspected initially by the Moundville Building Inspector.  Annual inspections are required for the term of the license and each vehicle is subject to re-inspection at any time.

    (d) Each license for a mobile food truck or push cart and vendor is not-transferable and may be revoked in accordance with the city Code of Ordinances.

    (e) The special events, a one-time per event license fee of $25.00 shall apply for each mobile food vehicle or push cart and is calculated in accordance with the City of Moundville license fee schedule.  Mobile food vehicles or push carts and vendor only operating during special events and not purchasing an annual license shall be required to purchase a separate event license for each special event.  

    (f) All mobile food vehicles, push carts, and mobile food vendors are responsible for obtaining and following all procedures for the remittance of any and all applicable sales tax.

    (g) All mobile food vehicles, and push carts and mobile food vendors shall comply in all respects with all applicable federal, state and local laws, ordinance, rules and regulations of any kind as they exist or are hereafter adopted or amended, including without limitation, those pertaining to the manufacture, preparation, display and service of foods, confections and beverages, and/or pertaining to the operation of licensing of mobile food vehicles in general.

    (h) All mobile food and push carts vehicles must comply with any setback regulations of the city.

SECTION 18-26B.  License requirement

    (a) All mobile food vehicles and push carts must obtain a license from the city and be inspection by the Building Inspector before operating and business in the city limits or police jurisdiction.

    (b) License shall be renewed annually (for those vehicles applying for a one-year license)

This is done by filing a renewal application at business license renewal time.  Licenses are not transferrable. 

    (c) The city reserves the right at any time and from time to time to suspend a license issued hereunder in order accommodate a city-sanctioned special event, parade, marathon or run, city project or public works activity.

    (d) The fee for a license is $275.00 for a per vehicle one year license of a mobile food vehicle.  The fee for a license is $50.00 for a one-year license of a pushcart.

    (e) The number of mobile food vehicles and/or pushcarts allowed at an event will be dependent upon the space available where the event is held.

    (f) The city reserves the right to eliminate “same type” vendors when issuing license where space limitations are involved.

    (g) Notwithstanding the above, when limited space is available, license will be issued on a “first come” basis.

SECTION 18-26C.  Rules and regulations

    (a)  All vendors shall offer a waste container for public use that the operator shall empty at his/her expense.  Said container must be within three feet of the mobile food vehicle or pushcart.  The vendor shall keep the permitted premises and adjacent public property clean and free from all trash, litter, debris, or waste generated from the operation of the business.

    (b) Any auxiliary power, water and sewer utilities required for the operation of the mobile food vehicle shall be self-contained, unless property owner specifically approves use of existing utilities on property in writing.  Use of on-site utilities must be inspected and approve the appropriate city department.

    (c) Mobile food vehicles must have the following fire extinguisher on board during operation:

Minimum Class 2A, 10B and C rated extinguisher.  If food preparation involves deep-frying, a Class K fire extinguisher must also be on the mobile food vehicle.  Fire extinguishers shall be maintained pursuant to National Fire Protection Association (NRPA) standard 10.

    (d) No mobile food vendors shall provide or allow any dining area, including but not limited to tables, chairs, and booths, bar stools, benches and stand-up counter.

    (e) No mobile food vehicle or pushcarts shall make or cause to be made any unreasonable or excessive noise and shall no use lights or noisemakers, such as bells, horns or whistles to attract customers.

    (f) No mobile food vehicle, or pushcarts, or mobile food vendor shall (i) create or maintain a public nuisance, (ii) damage or alter public property or infrastructure, and/or (iii) erect or utilize any permanent or fixed structures in any public place pursuant to the license issued hereunder.

    (g) No signs shall be used to advertise the conduct of the mobile food vehicle at the premises other than that which is physically attached to the vehicle or pushcart.  Menu boards or other signs indicating pricing, etc. may be used.

    (h) Hours of operation for any mobile food vehicle or push cart shall be 6:00 a.m. to 9:00 p.m.  A

Maximum set up and break down time of 30 minutes before and after these allotted hours will be allowed.  The hours of operation may be altered by the license issued hereunder and the city reserves this right.

SECTION 18-26D.  Location of Mobile food vehicles.

    (a) Mobile food vehicles or pushcarts must maintain a 15 foot clearance “behind” fire hydrants not to obstruct visibility, driveway entrances, and handicap parking spaces/ramps.

    (b) Mobile food vehicles or pushcarts must maintain a 15 foot clearance from any fire lane, sidewalk, utility box or building entrance.

    (c) Mobile food vehicles or pushcarts shall only be operated in areas or district zoned non-residential or on public property as approved by the city for special events.

    (1)  A homeowner’s association may allow a licensed and permitted food truck or pushcart to operate in privately owned common space located or maintained by the homeowner association or neighborhood association or an individual property owner may allow the 

Food truck or pushcart to operate from their private property in accordance with all other provisions of this ordinance.

    (d) Mobile food vehicles or pushcarts shall not occupy parking spaces required to fulfill the minimum requirements of a principal use, unless the hours of operation of the principal use do not coincide with those of the mobile food vehicle or pushcart.

    (e) No mobile food vehicle, or pushcart, or vendor may obstruct the use of any public right-of-way, street intersection or pedestrian crosswalk any may not obstruct pedestrian space.

    (f) If the mobile food truck or pushcart is operating within a parallel parking space, the service of food must be done on the side away from vehicular traffic.

    (g) No mobile food vehicle or pushcart shall operate within 200 feet of the nearest public entrance of any restaurant in current operation unless there has been unrevoked written consent of the owner of manager of such restaurant obtained in advance and available for inspection upon request of any city official at any time during the operation of the mobile food unit.  If the owner or manager of such restaurant grants permission to the mobile food vendor for the operation of a mobile food vehicle to operate within 200 feet as stated herein, the permission may contain such reasonable conditions and restrictions upon which the parties agree.

    (h) No mobile food vehicle or pushcart shall operate within 200 feet of a school unless at a special event sponsored by that school or approved by the city.

    (i) Access to neighboring buildings or used shall not be impeded.

    (j) Mobile food vehicles or pushcart shall not be located on public property without prior written approval from the city.  This shall include property owned or leased by the City of Moundville, city parks property, and city right-of-way.

    (k) Mobile food vehicles or pushcarts may not be operated in such a way as to block or otherwise obstruct any motor vehicle, bicycle, or pedestrian traffic on any street, bicycle lane, sidewalk, public way, or public place, nor shall any mobile food vehicle or pushcart obstruct sight distance at any roadway intersection.

    (l) Mobile food vehicles or pushcart must provide sufficient artificial lighting during non-daylight hours.

    (m) All on site food preparation shall be performed inside the primary vehicle only.  Grills or other cooking facilities are not allow outside the vehicle.  Unless it is a special event being held and may require grills to be used outside that is permitted by the city.

SECTION 18-26E.  Operation of mobile food vehicles or pushcart.

    (a) Any mobile food vehicle or pushcart being operated without a valid City of Moundville

Business license shall be deemed a public safety hazard and may be ticketed and impounded.

    (b) No mobile food vehicle or pushcart shall be parked on the street overnight, or left unattended and unsecured at any time food is kept in them mobile food vehicle or pushcart.  Any mobile food vehicle or pushcart found to be unattended shall be considered a public safety hazard and may be ticketed and impounded.

    (c) A mobile food vehicle or pushcart operating outside of an approved location shall be deemed in violation of this ordinance may be subject to enforcement as provided for herein.

    (d) No mobile food vehicle or pushcart shall be allowed to operate in excess of four consecutive

days in any one location.

    (n) No more than one mobile food vehicle or pushcart shall operate on the same site per day unless special event sponsored by that school or approved by the city.

SECTION 18-26H.  Enforcement; penalties.

Violation of this article is a violation of section 18-6 of the city Code of Ordinances which states:

It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to engage in businesses or vocations in the city, or in the police jurisdiction, without first having procured a license.  A violation of this section of the ordinance passed hereunder fixing a license shall be punishable by a fine in an mount not less than $50.00 and may not to exceed the sum of $500.00 for each offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at the discretion of the court trying the same.  Each day shall constitute a separate offense.

ARTICLE II.  USED CAR SALES AND LOTS

SECTION 18-27.  Definitions.

    The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

City means the City of Moundville, Alabama.

Established used car lot means a used car lot in the city or any land in said city maintained and/or    used for the conduct of used car business.

Used car means any used or secondhand motor vehicle to which a certificate of title and license plates have been issued and which motor vehicle has been registered for use on the highways by a consumer or by a dealer, and any used or secondhand vehicle, defined as any vehicle required to be titled, trailer coaches, and trailers weighing over 2,500 pounds.

Used car business means the purchase, sale, lease, or exchange by any person, firm, or corporation of four or more used cars within a 12 month period three or more used cars at any point in time.

Used car lot means any place where used cars are displayed and offered for purchase, sale, lease, or exchange in the open by a used car dealer or used car business.

SECTION 18-27A.  Established used car lots.

Any established used car lot must have:

    (1)  A minimum size of more than 1 acre and a permanent structure containing not less than 700 square feet of interior floor space to be used as a business or sales office.

    (2) Any new structure to be built shall conform to the International Building Code, current edition.

    (3) Improved grounds complying with the following minimum requirements upon that portion of the land to be used for display and/or offering for sale of used cars:

    (a)  Parking spaces for inventory shall be not less than 10 feet by 20 feet for each used car.

    (b) Improved ground shall contain a gravel base of not less than four inches covered by a minimum of 2 inches of asphalt or 4 inches concrete.

    (c) The finished grade of such improved grounds shall be not less than 12 inches or more than 36 inches above the grade of the street adjoining said premises.

    (d) Two driveways, one for ingress and one for egress, or one driveway adequate to permit simultaneous ingress and egress.

SECTION 18-27B.  License requirements, procedure.

    (a) No person, firm, or corporation shall operate as a used car dealer or engage in used car business within the city without a used car sales license as herein provided.

    (b) A separate used car sales license shall be required for each established used car lot.

    (c) The city clerk is hereby authorized to issue a used car sales license upon submission by the applicant of a written application on forms to be provided by the city clerk and upon compliance by the applicant with the following requirements:

    (1)  The applicant shall submit to the inspection services department of the city written detailed plans showing the layout of land to be used, the portion thereof to be improved as required herein, proposed for improvement, drainage, driveways for ingress and egress, and buildings to be built, existing buildings to be used in the operation of the established used car lot.  The application shall be accompanied by written evidence that he has obtained all applicable zoning, use, and site plan approvals/permits required to be obtained prior to operating a used car lot or business in the location in the city.  The granting of a used car sales license shall be contingent on obtaining all applicable zoning, use, or site plan approvals/permits.

    (2) The applicant must furnish evidence that he possesses a valid state used vehicle dealer’s license for the proposed location.

    (3) Payment of an annual city used car sales license fee as required by the city’s current business license ordinance.

    (d) All city used car sales licenses issued under this article shall be for a period of one year expiring on December 31 of each year.  The city clerk is hereby authorized to issue a renewal city used car license upon expiration of the initial license upon written application on forms to be provided by the city clerk accompanied by the required renewal city used car sales license fee and determination by the city clerk that the applicant is complying with all of the provisions of this article.

    (e) No city used car sales license issued under this article may be transferred.

SECTION 18-27C.  Regulations.

Each licensee under this article shall comply with the following regulations:

    (1) Keep his premised in a neat and clean condition.  He shall not allow any used motor

Vehicles that are part of his inventory to encroach upon any right-of-way of the city.

    (2) Not allow any loud or boisterous noises to emanate from his place of business, either by persons congregating there or by the playing of recording instruments, radios, and/or television sets or other sound producing equipment.

SECTION 18-27D.  Revocation.

    (a)  Any used car sales license issued under this article shall be automatically revoked upon termination, suspension, revocation, or failure to renew the licensee’s state used vehicle

Dealer’s license or upon proof by competent legal evidence that the licensee has made a false statement in any application for a city used car sales license filled under this article.

    (b)  Any such used car sales license may be revoked by the city council in their discretion upon proof of conviction of the licensee for a violation of this article.

SECTION 18-27E.  Motor vehicles sales; permanent location required.

    (a) It shall be unlawful for any new or used motor vehicle dealer as defined by 40-12-390, Code of Alabama, 1975, as last amended to sell or offer to sell any new or used motor vehicle from any location within the city limits that is not a permanent location.

    (b) A permanent location is defined as being the primary place of business of the new or used motor vehicle dealer located with the city limits and which operates a business for the sale of motor vehicles on continuing basis for minimum of six months per year.  

    (c) Penalty. Any person violating any provision of this section shall be guilty of a misdemeanor, and upon conviction, shall be punished by a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500.00, or by imprisonment in the city jail for up to one hundred eighty (180) days, or by both fine and imprisonment.

ARTICLE III.  LOGGING OPERATIONS

SECTION 18-28.  Logging Operations procedures for application of logging permit

All persons lawfully operating a logging operation (hereinafter “operator”) in the city shall obtain a temporary access permit application to be approved by the city council from the public works department prior to beginning operation.  All such operations presently in existence must obtain a new license pursuant to the provisions of this article within 30 days from its passage.  It is unlawful for any person, firm, or corporation to conduct any logging timber harvesting or other commercial enterprise involving the cutting of trees within the city limits without said permit.

SECTION 18-28A.  Standard for permit application.

Every person required to procure a logging permit under this provision of this article shall submit a written application to the city.  Such permit application shall be available upon request at the public works department located 410 Market Street, Moundville, AL  35474.

SECTION 18-28B.  Construction and supervision.

All work for which a permit is granted hereunder shall be constructed according to the specifications established by the city so that the drainage, access, compaction, materials, dimensions, slope, width, and other aspects shall not unreasonably interfere with traffic flow and drainable considerations. Upon approval, all ingress/egress construction hereunder shall be at least 20 feet in width, 100 feet in length, and consist of gravel base and shall be constructed under the direction and supervision of the public works director or his designee, who shall have the authority to order the applicant to immediately cease all logging when the applicant does not construct and maintain the operation to city standards.  The logging operator will be responsible for all cost associated with ingress/egress construction.  All construction shall comply with the state department of environment management regulations, Corps of Engineers Best Management Practices, the state forestry commission, and the city erosion control plan.

SECTION 18-28C.  Designation of plan/route.

    (a)  All operators shall, prior to being issued a permit, submit to the public works director of the city a proposed travel route/logging plan for hauling materials.  The route will be reviewed by the public works director and city engineer and shall be the only route available for use by the operator.  The request for a route may be denied if the route requested by the operator poses a threat to the health, safety, and welfare of the area citizens or traveling public due to the size and width of the street and traffic volume.  Prior to approval, the applicant must contact all affected residents in the route area.  The operator shall keep a record of the number of trips taken over the approved route, which report shall include the truck size or type, name of driver, weight of load, type of load, and date of trip.  Upon approval, the records so maintained shall be open for review and inspection by the city during regular business hours.

The operator shall notify the public works department and the police department 24 hours prior to beginning operation.

    (b) Upon approval of the route, the public works director shall calculate the number of miles to be traveled by the operator and the operator must post a payment bond in the amount of $15,000.00 per mile prior to obtaining a permit.  Which bond shall ensure payment by the operator of all damages caused by or attributed to the operator’s use thereof.  The bond shall be payment to the city.

    (c) Within 30 days after completion of the project, the operator shall remove said 100-foot gravel driveway and restore the right-of-way to its original condition.  After inspection, the bond may be released provided all corrections, repairs, and improvements have been made by the operator within the time limits stated herein.

    (d) In the event the operator fails to correct any damages within 30 days after completion of the project or within 30 days from written notice from the city, whichever first occurs, the city may correct all damages.  All costs and charges to the city for the corrective work shall be the responsibility of the operator, who shall reimburse the city within 30 days after presentation of a written bill for corrective work.  The city shall use the bond as an offset to the costs, and if the costs of the corrective work exceed the value of said bond, the operator shall be responsible for the deficit balance.

SECTION 18-28D. Review of logging plan.

The city council and public work department of the city shall review the logging plan with the permit application submitted by the operator which sets forth the location and number of trees to be cut, the method of logging to be utilized, and the route to be used to remove the timber from the cutting area.  References and proof of insurance must be submitted at the time of application.  The applicant may be required to attend a scheduled city council meeting for approval at which time the hours of operation may be determined by the city council or the public works department.

SECTION 18-28E. Issuance of permit.

The city council shall approve the issuance of the logging permit unless it finds that the issuing of the permit will pose an unreasonable risk of harm to person or property or will have an adverse impact on the visual aesthetics of the city or will cause unusual noise or will create a risk of damage to city maintained roads or utilities.

SECTION 18-28F. Maintenance/repair to streets.

The operator shall be liable to the city for all damages caused to the roadways over the approved route, which damages shall include, but not limited to, the cost of materials and labor necessary to repair any damages so made.  The operator shall agree to hold harmless the city for any damage or costs associated with logging operation by said operator.  The operator shall be liable to any private property owner or utility company for any damage, including, but not limited to, mailboxes, driveways, fencing, vehicles, utility lines, or structure damage.  In addition, all roadways shall be kept clean of any debris, mud, and truck or vehicle fluid leaks.  Upon notice to the operator for repairs to be made, the operator shall repair the damaged roadway within 30 days.  If the operator elects not to make the repairs himself, the city will make the repairs, or contract for the repairs to be made, and charge the operator the actual cost of the materials and labor to make said repairs.

SECTION 18-28G. Warning Signs.

Any firm, company, or person operating on the city rights-of-way shall be required to post warning signs at least 500 feet on both sides of the temporary driveway constructed and maintained with a gravel base of at least 100 feet in length.  The operator will adequately warn oncoming traffic of vehicles, equipment, or machinery entering the roadway with signage and flaggers as stipulated by the public work director or his designee.  All signage utilized shall be standard type size according to the latest MUTCD requirement.

SECTION 18-28H. Enforcement

Any person violating the terms of this article shall be guilty of a misdemeanor and be punished by a fine not to exceed $500.00 or imprisoned by a term not to exceed 30 days, or both.  The City call have the additional authority to seek injunctive relief from any violation of this article, in addition to the penalty above provided.

ARTICLE IV.  MISC.

SECTION 18-29. Utilities services

Prior to the issuance of a business license, all businesses are required to have a building inspection. All local businesses are required to have water & garbage services or proof of private service dumpster.  

Effective date. 

January 1, 2023

SECTION 18-30. Severability. 

SECTION 18-31. Repealed. 

All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed.

Adopted: _____ / _____ / 2023

____________________________

City Clerk

2tc, 11/2, 11/9/22