All businesses are categorized, and each category has a rate used to determine the amount of the license fee. Most are based on previous year gross receipts. Renewal fees vary based on the type of business conducted. Some additional items may apply depending on the category of business:
For newly constructed or remodeled business locations, a Certificate of Occupancy (CO) is required.
If a business is preparing food, a health permit is required. This is issued by the Lee County Health Department.
Businesses operating from a residence require a Home Occupation Permit that can be issued by the City of Opelika Planning Department.
Licenses are non-transferable. A new license is required if more than 50 percent change of ownership occurs or a new Federal Identification Number is obtained.
Businesses licenses must be publicly displayed in the business establishment for which it was issued. Each license is only valid for one specific location.
Call the Revenue Department at 334-705-5160 for business license fees.