These fees are assessed based on the salary or wages an individual earns within the City of Opelika (1.5% of the gross wages earned).
Employers withhold and remit the occupation license fee on all wages earned within city limits.
Wages earned outside of the city are not subject to an occupational license fee.
Opelika occupation license is due on or before the last day of the month following the end of each quarter (April 30, July 31, October 31, January 31).
Penalties and interest will be assessed on returns and payments received after delinquent date.
Businesses are required to file a return each period even if no salaries or wages are earned.
Businesses must also submit an annual reconciliation of occupation license fee withheld.