All real property in Alabama is subject to state, county, and local property (ad valorem) taxes unless exempted by law. In addition, all manufacturing and non-manufacturing equipment including office furniture and fixtures, computer equipment and other items of personal property if located in the state on October 1 of the year tax abatements are approved. Real and personal property used for business, commercial, industrial, or manufacturing purposes in Alabama is defined as Class 2 property and assessed at 20 percent fair market value. The property (ad valorem) tax rate per $1,000 of assessed valuation is as follows for Mobile County: 6.5+20.5+29.5+7.0=63.50.

Real property improvements are typically based on new replacement cost, then depreciated based on the condition of the property and additionally takes into consideration when it is no longer being used. Land is usually valued using the market or sales comparison approach reflecting sales prices for similar property. A value per square foot or front foot is also assigned. Personal property is valued by using the new replacement cost, then depreciated based on condition and usage.

General Sales/Use Tax – 4.0%
Automotive Sales Tax – 2.0%
Rental Tax – 2.5%
Lodging Tax – 1.0%

Avenu Insights collects the Sales, Use, Rental, and Lodging Taxes for the City of Semmes.
Visit: https://www.avenuinsights.com/

Contact Avenu Insights: 1-800-556-7274, support@revds.com
Contact the City With Any Questions:
business@cityofsemmesal.gov
251-649-5752, Option #2

(Sales Tax in .5 mile Police Jurisdiction is 1/2 of the City Tax Rate)

If you are not sure that your business is located within the City of Semmes or the Police Jurisdiction, call City Hall at 251-649-5752 Option 2, and give them your address.

Address: 
One Main Street Semmes, AL 36575

Mailing Address: 
P.O. Box 1757, Semmes, AL 36575

Email: 
business@cityofsemmesal.gov

Office Hours:
Monday – Friday
9:00 am – 5:00 pm

Phone: 
(251) 649-5752 Option #2

Tax Information: (800) 829-1040
Forms and Publications: (800) 829-3676
Website
Determine if you need any of the following:
Federal Employer’s Identification Number (FEIN) (Form SS-4)

Requirements for Federal Estimated Income Tax are met (proprietors, partners, shareholders,etc.) (Form 1040ES)

Federal Self-Employment Tax is required

Request the following forms or publications: SS-4 (FEIN application form), W-4’s (Federal Exemption Certificates), Circular E (Federal Tax Tables), 1040ES (Federal Declaration of Estimated Income Tax), Publication 334 (Tax Guide for Small Businesses) and/or other forms or publications.

Alabama Department of Revenue
50 North Ripley Street
Montgomery, Alabama 36104
(334) 242-9600

State Licenses
Alabama Department of Revenue
50 North Ripley Street
Montgomery, Alabama 36104
(334) 242-9600

Mobile County Revenue Office
3925 Michael Blvd. Ste.G
Mobile, Alabama 36609
(251) 574-8530

Proprietors, partners, and certain other individuals must report estimated earnings and remit the income tax on those earnings quarterly. (See Alabama Form 40ES) and Federal Form 1040ES.)

At year-end individuals must file Alabama Form 40 and Federal Form 1040 to report actual yearly earnings. (See Forms 40,1040, and Schedule C for instructions.)

All business owners must keep every financial and accounting record that reflect income and expenses from three to six years.

If you are late with any tax return, contact the appropriate agency immediately. Instructions will be given as to what course of action you must follow.

A business license is required to operate a business within the City of Semmes or its Police Jurisdiction. Generally speaking, the Police Jurisdiction is the half mile area that extends past the City Limits of Semmes but not into the jurisdiction of another city.

The City of Semmes administers its own business licenses. We adhere to the rules of the local ordinance as it follows the law of the Code of Alabama.

All business licenses expire December 31st. 

Renewals are due January 1st and are delinquent the first business day after January 31st.

New business license fees are based on your estimated gross receipts.

Renewal licenses are based on the previous year's gross receipts.

Please see business downloads for a copy of the business license application.

Address: 
One Main St
Semmes, AL 36575

Mailing Address: 
P.O. Box 1757
Semmes, Alabama 36575

Email: 
business@cityofsemmesal.gov

Office Hours:
Monday – Friday
8:00 am – 5:00 pm

Phone: 
(251) 649-5752 Option #2