Business License / Rental Lease Tax

The State of Alabama and Calhoun County require all persons, firms, or corporations that engage in or transact any trade, business, commerce, occupation, vocation or profession for gain or profit to pay a license fee, regardless of a company’s physical presence in Calhoun County.

You may need a State License, a Calhoun County License, or a combination of the two depending on the nature of your business. You may also need a license from the municipality that you will be operating the business.

You should obtain a business license prior to opening your business.


NEW BUSINESSES

Businesses must be registered with either a Federal Tax Id Number (EIN) or a Social Security Number.

Federal Tax ID numbers are obtained through IRS at www.irs-ein-forms-gov.com

Businesses wishing to register as an LLC/CORP/INC must have filed this designation with the Alabama Secretary of State and be recorded by the Probate Judge.

Fees

License fees are determined by the exact nature and type of your business. State licenses are purchased at the County office. An application must be completed and returned to the Calhoun County Commissioner of License Office for an estimate or quote on any business license. Applications should be emailed to kengel@calhouncounty.org for invoicing. Applications may be faxed to 256-231-1892 / Attention Business License.

Some licenses require State Regulatory Permits, such as auto dealers, food establishments, air conditioning contractors and fireworks stands. Please be sure to send these documents along with the application.

Contact the Calhoun County License Commissioner’s office at kengel@calhouncounty.org or call 256-241-2900 for more information.

Businesses who are just starting out may contact SCORE at www.score.org to receive free information on building a business.

Business licenses may be purchased with credit card with an additional 2.5%
 
charged to the credit card by IMS Enterprises as a convenience fee.

Door-to-Door Sales License ( Effective August 1, 2013)

Act 532 of the Alabama Legislature established a County business license for persons engaged in commercial door-to-door sales promotion of products or services for profit. This act is codified as Section 45-8-241-.01 in the Code of Alabama, 1975.

All persons selling door-to-door must also possess a state transient business license (174) and a county license.

Application must be made in person at the Calhoun County Commissioner of License Office and will be submitted for background check by Calhoun County Sheriff’s Department. Upon approval, the salesperson must display both a sign on his vehicle and a badge on his person. All specifications are as designated by the Act and available at the Calhoun County Commissioner of License Office.

The salesperson may engage in door-to-door sales only between the hours of sunrise and sunset.

**For complete instructions please see “Door to Door Checklist.”

Business license renewal
Calhoun County operates on the State of Alabama fiscal year. State and County business licenses are valid beginning October 1 and ending September 30 of the following year. All licenses expire September 30th of each year.

Gross Receipts Declaration Affidavit cards are mailed out to all businesses August 1. Cards are to be returned to Calhoun County Commissioner of License Office in Anniston no later than August 31. License fees are determined by the information reported on these cards. Accounts with cards not returned to Commissioner of License Office by August 31 are subject to incorrect reporting; therefore, fees on renewal cards may not reflect actual gross receipts amounts. Your company may be at risk of over payment. Please submit gross receipts declaration affidavits by August 31 via mail, email at kengel@calhouncounty.org  or fax to 256-231-1892 to ensure correctly calculated fees.

You should renew your business license between October 1st and October 31st to avoid paying penalties and interest. You will need to contact the Commissioner of License Office at 256-241-2900 for interest and penalty amounts, or you may email kengel@calhouncounty.org.

**You may receive a renewal notice in the mail. However, renewal is your responsibility; any notification is a courtesy.

Renewals made after October 31 will not be available online.

To renew your business license between October 1 and October 31, Click here .

Filing and Reporting sales tax

To register a new business for a STATE sales tax ID number, please contact ADOR at the following website:

https://www.revenue.alabama.gov/salestax/salestext.cfm

Sales Tax is administered by Avenu Insights and Analytics.  Please direct sales tax questions to them at the address below:

600 Beacon Parkway West Suite 900

Birmingham, AL  35209

Phone 1-855-219-4336

Rental Lease Tax

Rental or Lease Tax is collected at the Calhoun County Commissioner of License Office.

Automobiles are taxed at the rate of 2.25% of the gross receipts collected each month.

All other tangible property is taxed at the rate of 6% of the gross receipts collected each month.

Calhoun County administers its own rental/ lease tax, and does not accept deductions of any nature. Taxes are calculated on the amount of gross receipts before any deductions or discounts.  

County Legislation Act 87-424 Section 1 (e) {with regards to deductions} :

 The value proceeding or accruing from the leasing or rental of tangible personal property, without any deduction on account of the cost of the property, without any deduction of materials used, labor or service cost, interest paid or any other expenses whatsoever, and without any deduction on account of loss and shall also include on the part of any person claiming exemption under Section 3 (d) of this act an amount equal to the amount of rental paid on any tangible personal property acquired under such exception and thereafter diverted to the use of such person.

 ONE SPOT PAYMENTS MUST BE MADE WITH A CALHOUN COUNTY TAXPAYER ACCOUNT NUMBER . Please call 256 241 2900 or email kengel@calhouncounty.org for more information about receiving an account number or about receiving tax coupons for mailing tax returns to our office.