Occupation License

• 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.

Forms can be obtained by calling 334-705-5160 or by emailing a Revenue employee.

Printable Forms

• Occupational License Fee Form - Quarterly Form Reconciliation Form 0-1 (PDF)
• Occupational License Fee Form - Yearly Reconciliation Form 0-3 (PDF)