Code of Alabama
Division 1 - General Provisions.
Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals.

(a) A municipality may develop and implement an electronic process for the processing and recordation of business license renewals by business and nonprofit entities.
(b)(1) A municipality may contract with a vendor to provide electronic processing services which may include, but are not limited to, the online filing of forms, online recording, payment of fees through credit or debit cards, and any other service related to the administration of the electronic process, as determined by the municipality.
(2) The municipality may also develop a certification process to allow a third party to provide these electronic processing services.
(c) All recording fees, whether established by general or local law, shall be collected by the vendor and the fees applicable to the municipality, including all data associated with the local recording fees, shall be remitted by the vendor to the municipality no less than twice per month.
(d) A municipality may continue to provide filing services pursuant to current procedures and is in no way bound or obligated to participate in the electronic process for the recordation of filing activities as provided for by this section.
(e) A municipality shall ensure that the electronic process created under this section does all of the following:
(1) Determines if any additional forms, including those not specific to the municipality, are required during submission, and informs a user about those forms and how to obtain them.
(2) Utilizes an electronic application process that will remove the physical mailing process for business licenses within municipalities participating in the program, and allows business license renewals and the accompanying appropriate fees to be submitted electronically.
(3) Allows business license registration and renewals to be completed and submitted electronically.
(4) Once a business license has been approved, allows the municipality to deliver the official business license to the business license applicant either electronically or through standard postal mail, at the preference of the applicant.
(5) Includes an Internet webpage that generally informs users about business licensure requirements in the municipality and in the State of Alabama and guides them through the specific steps of the electronic business licensure process.
(f) A licensure process administered by a municipality as provided in this section shall satisfy any and all business and nonprofit license renewal requirements applicable to the participating municipality, whether prescribed by general or local law, and shall fulfill any and all statutory requirements of a municipality as it relates to renewal of licensure of business entities, including nonprofits.
(g) Any business that pays business license fees in 100 or more municipalities in the State of Alabama may elect to obtain, renew, and submit the payment of fees for a municipal business license pursuant to the current municipal procedures, including the submission of license forms and the payment of fees through the mail or by hand-delivery.

Structure Code of Alabama

Code of Alabama

Title 11 - Counties and Municipal Corporations.

Title 2 - Provisions Applicable to Municipal Corporations Only.

Chapter 51 - Taxation.

Article 2 - License Taxes.

Division 1 - General Provisions.

Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application.

Section 11-51-90.1 - Definitions.

Section 11-51-90.2 - Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions.

Section 11-51-90.3 - Limitation on Imposition of Business License Tax on Rental of Residential Real Estate.

Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals.

Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality.

Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses.

Section 11-51-93 - Violations; Penalties.

Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities.

Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business.

Section 11-51-96 - Lien for License Taxes.

Section 11-51-97 - Licensing, etc., of Sales at Auctions, in Public Places or on Streets of Merchandise, Medicines, Etc.

Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally.

Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played.

Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc.

Section 11-51-102 - Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing of Houses of Amusement or Places for Sale of Firearms, Etc.

Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale.

Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc.

Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.