ORDINANCE NO. 003-18
AN ORDINANCE TO AMEND ARTICLE XII OF CHAPTER 14
OF THE CODE OF ORDINANCES OF THE CITY OF OPELIKA; BUSINESS LICENSE CODE AND SCHEDULE OF LICENSES
BE IT ORDAINED by the City Council (the “Council”) of the City of Opelika, Alabama (the “City”), that Article XII of Chapter 14 of the Code of Ordinances (the “Code”) of the City of Opelika, Alabama, is hereby amended as follows:
Section 1. Amendments to Section 14-301. That Section 14-301 of the Code, “Definitions” is further amended to add the following definition of “Special Events” Special events. Events licensed or sanctioned by the City unless the permittee is an
authorized participant in such events.
Section 2. Amendments to Section 14-320. That Section 14-320 of the Code is hereby
amended by deletion of the entire language of said section and substitution of the following, so that hereafter said Section 14-320 shall read, in its entirety, as follows:
Sec. 14-320. 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 City of the taxpayer meets all of the following criteria:
(1) Other than deliveries, the taxpayer has no other physical presence within the City or
its police jurisdiction if the business license tax is levied in the 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 the City 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 $75,000.00 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 the 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 over stated criteria, then within forty-five (45) days after any of said criteria have been violated or exceeded, the taxpayer shall purchase a business delivery license 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 City to assess a business license tax against the taxpayer, but the gross receipts derived from any sale and delivery accomplished by means of 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 a delivery license pursuant to subsection (f) shall not, in and of itself, establish nexus between the taxpayer and the
City for the purposes of the taxes levied by or under the authority of Code of Alabama 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 City.
(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 3. Amendments to Section 14-326. That Section 14-326 of the Code, as amended, is further amended by adding the following business classifications: NAICS License Descriptions Schedule 238210 Specialty Trade-Alarm System Installation (Fire Alarm) CT 238220 Specialty Trade-Fire Sprinkler Installation CT 561621 Alarm System Monitoring/Maintenance GS 561622 Locksmiths GS 561730 Landscaping Services GS 454390 Transient City Special Events-Before a license can be issued, applicant must meet all regulations and prerequisites of all City of Opelika ordinances pertaining thereunto. TR (Mobile Food Vendors must comply with all regulations and prerequisites under Chapter 9.5 of the Code.
Section 4. Amendments to Section 14-327. That Schedule TR of Section 14-327 of the Code is hereby amended so that hereafter said Schedule TR shall read as follows:
Schedule TR. License category: Transient Dealer. All Transient Dealer licenses are $500.00 unless the event is a City-sanctioned event, then the
business license is $25.00 and are subject to all City ordinances pertaining thereunto. Transient Dealers that participate in City-sanctioned events must provide insurance, release, indemnity and hold harmless documents, certificates and/or assurances to meet requirements. Special Event Vendors that participate in City events must comply with all relevant federal, state and City laws, rules and regulations. NAICS # 454
1. Direct selling of merchandise (door-to-door)
2. Temporary sales
3. Temporary sales from other private property
4. City special events.
Note: All Transient Dealer sales are subject to the City of Opelika Ordinance #109-02, and Off- site sales of automobile truck dealers are subject to further regulations enacted by the State of Alabama.
Section 5. Full force and effect. With the exception of the amendments made herein, all other portions of Article XII of Chapter 14 of the Code shall remain in full force and effect.
Section 6. Severability. If any section, clause, sentence or phrase of this Ordinance is held to be invalid or unconstitutional by any court of competent jurisdiction, then such holding shall in no way affect the validity of the remaining portion of this Ordinance.
Section 7. Construction. If any section, paragraph, sentence or word of this Ordinance shall be declared for any reason to be invalid, it is the intent of the City Council that it would have passed all other provisions of this Ordinance independent of such portion that may be declared invalid.
Section 8. Effective Date. This Ordinance shall take effect immediately upon its adoption and publication as required by law.
Section 9. Publication. The City Clerk of the City of Opelika, Alabama is hereby authorized and directed to cause a copy of this Ordinance to be published one (1) time in a newspaper of general circulation published in the City of Opelika, Lee County, Alabama.
ADOPTED AND APPROVED this the 20th day of February, 2018.
/s/ Eddie Smith
PRESIDENT OF THE CITY COUNCIL OF THE CITY OF OPELIKA, ALABAMA
ATTEST: /s/ R. G. Shuman
TRANSMITTED TO MAYOR on this the 21st day of February, 2018.
/s/ R. G. Shuman
ACTION BY MAYOR
APPROVED this the 21st day of February, 2018.
/s/ Gary Fuller MAYOR
/s/ R. G. Shuman
Legal Run 2/21/18
AN ORDINANCE TO AMEND ARTICLE XII OF CHAPTER 14 OF THE CODE OF ORDINANCES OF THE CITY OF OPELIKA; BUSINESS LICENSE CODE AND SCHEDULE OF LICENSES
ORDINANCE NO. 003-18