Application For Occupational License - Birmingham Occupational License Department - 2009 Page 2

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Section 3 – Renewal
(Complete this section to renew your business license.)
14.
Business Opened During 2008 Calendar Year:
A.
Gross Receipts:
____________________
B.
Deductions*: ____________________
____________________
C.
(A) Minus (B) Equals Taxable Receipts:
____________________
D.
No. of Days Operation:
_______
E.
(C/D) Equals Average Gross Receipts:’
____________________
F.
____________________
365 Times E Equals Est. Taxable Gross:
G.
Skip to Section 4 to Calculate Tax Due
Existing Business Opened prior to 2008 -The gross receipts for the prior calendar year, minus applicable deductions, are the taxable receipts.
A.
Gross Sales/Receipts:
____________________
B.
Deductions*:
____________________
C.
(A) Minus (B) Equals Taxable Receipts:
____________________
D.
Skip to Section 4 to Calculate Tax Due
15.
Retail Dealers of Gasoline and Motor Fuels-The tax is computed based on the amount of gallons of gasoline or motor fuels sold using the table in
R.S. 47:354.1 and the amount of gross sales of merchandise, services and rentals using the table in R.S. 47:354. The maximum sum of the tax using
the two tables shall not exceed $6,200.
A.
Gross Sales/Receipts:
____________________
(Do Not Include Sales of Motor Fuels)
____________________
B.
Deductions*: ____________________
____________________
C.
(A) Minus (B) Equals Taxable Receipts:
____________________
D.
Tax Due From Table 1:
____________________
E.
Gallons of Gasoline & Motor Fuels Sold:
____________________
F.
Tax Due on Line (E) From Table 1.1
____________________
G.
Total Tax Due Line (D) Plus Line (F):
____________________
H.
Maximum Tax Due:
$6,200.00
__________________
I.
Enter The Lesser of Line (G) or Line (H):
Sign and Date Application
J.
Section 4 – Calculate Tax Due
(Complete lines 16 through 22.)
16. Class: Indicate the class of business which constitutes the major portion of the gross receipts, fees, or commissions earned.
Retail
Wholesale
Commission
Public Utilities
Lending
Other
17. Use Appropriate Table to Calculate Tax Due:
Using the appropriate table for the class checked, calculate the tax due. For businesses not falling within the five classes listed, such as professionals or
pharmacy, multiply the taxable receipts by one-tenth of one percent (0.001). Be aware of the following maximum tax limits: retail motor vehicle
and boat dealers-$800.00; wholesale motor vehicle and boat dealers-$250.00; contractors-$750.00; hotels/motels $2 per room, plus a separate
license for any retail sales; nursing homes-$2 per room, plus a retail tax based on 1/3 of the taxable gross receipts; real estate broker-$2,200;
retail building materials dealers-taxed under wholesale schedule-$6,200.00
(For Others, Professionals, or Pharmacies Multiply Taxable Receipts by (1/10 of 1%) Occupational Tax Due $___________ ______________
18. Flat Fees: For those items subject to a flat fee, list total items by type, and calculate the tax due.
Item
Number
Fee
Total for Item
Total for Flat Fees
19. Amount of Tax Due (Total of Lines 17 and 18):
$____________________________
st
20. Interest of 1 ¼% (.0125) Due March 1
, additional interest due per month until paid in full:
$____________________________
21. Penalty (If filed March 1st or after) 5% of tax due for each 30 days or fraction thereof;
Maximum penalty of 25%
$____________________________
22. Total Occupational License Tax Due:
$____________________________
****DEDUCTIONS ARE ALLOWABLE FOR THESE BUSINESSES: SERVICE STATIONS, INTERSTATE SALES OF STOCKS & BONDS, AND
UNDERTAKERS****
I hereby swear that the amount of gross receipts as required for disclosure in order to obtain an occupational tax license has been examined by me and to the best of my
knowledge is true, correct, and complete. I understand issuance of an occupational tax license does not permit business operation unless business is properly zoned
and/or in compliance with all applicable laws/rules.
Signature of Applicant:
_________________________________________________Title:_______________________________ Date_________________
Print Name of Applicant: _________________________________________Telephone: __________________________________________

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