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Occupational License Fees

Q.  Is the base of the fee determined by where you live or where you work?
The base is determined by the amount of gross wages paid for work performed inside the city limits of Opelika.  It does not matter where you live.

Q.  Is there a celing on the gross amount of wages?
No.  The fee is based upon true gross no matter the amount of gross.

Q.  Are there any deductions allowed?
No.  The fee is based upon gross wages before any deductions whatsoever.  Items such as 401(k) payments, cafeteria plans, etc., are not allowable as deductions.

Q.  Are there tax returns for refunds at the end of the year?
No.  There is no basis for refund for the employee.  However, if the employer's yearly reconciliation form shows an overpayment, a letter asking for refund can be filed.  Complete request for refund form.

Q.  When must the fee be filed?
The fee is remitted to the City of Opelika on a quarterly basis and the reconciliation form is remitted on or before January 31st of each year.
          1st Quarter - Due April 30th
          2nd Quarter - Due July 31st
          3rd Quarter - Due October 31st
          4th Quarter - Due January 31st

Q.  Who must pay the fee?
Where there is an employer/employee relationship, the employer must deduct 1.5% of the gross quarterly wages of the employee and remit that amount to the City of Opelika.

Q.  Is there a penalty for late payment and do you accept post marks?
Yes.  The penalty is 10% of the amount due plus interest in the amount of 1/2 of 1% for each month or portion of a month for which the payment is late.  Post Office post marks are accepted (as opposed to postage meter marks).

Q.  How are forms for obtained. 
A.  Click on the link below. 

Phone:  334-705-5160
Fax:        334-705-5163

Mail:       City of Opelika
               PO Box 390
               Opelika, AL  36803-0390

or click on the items below and print off the forms.

Occupational License Fee Form - Quarterly Form Reconciliation Form 0-1 
Occupational License Fee Form
- Yearly Reconciliation Form 0-3