Catering Business Permit Requirements in Birmingham, AL

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Alabama Department of Revenue - Sales Tax License

   Required for businesses making retail sales of tangible personal property in Alabama. Alabama sales tax is a privilege tax on retail sales; most services are not taxable, so service-only businesses may not need to register. Local city and county sales taxes are also due on top of the state rate and vary by jurisdiction - use ADOR's local tax rate lookup for your address. Register with the Alabama Department of Revenue via My Alabama Taxes (MAT); state and local returns are filed together through ONE SPOT.

   Official government source

   No registration fee is published by ADOR; registration is made through the My Alabama Taxes portal·Not published by ADOR; confirm current processing time with the Department of Revenue

   No registration fee is published by ADOR; registration is made through the My Alabama Taxes portal

   Not published by ADOR; confirm current processing time with the Department of Revenue

2. County Health Department - Food Handler / Certified Food Protection Manager Training

   Alabama regulates food establishments under ADPH Chapter 420-3-22, and permits plus employee food-safety training are administered by County Health Departments - ADPH publishes no statewide food handler card mandate or fee. Confirm what your county requires before opening.

   Official government source

   Set by each County Health Department and not published statewide; for example Jefferson County charges $15 for its Food Safety Course and $150 for the Certified Food Safety Manager Course·Not published statewide; confirm with your County Health Department

   Set by each County Health Department and not published statewide; for example Jefferson County charges $15 for its Food Safety Course and $150 for the Certified Food Safety Manager Course

   Not published statewide; confirm with your County Health Department

1. Jefferson County Department of Health - Food Service Establishment Permit

   Catering businesses operating out of Birmingham must obtain a food service establishment permit from the Jefferson County Department of Health's Food & Lodging Protection Division ((205) 930-1260). A licensed commercial kitchen (commissary), plan review approval before opening, and an on-site inspection are required.

   Official government source

   Food Permit by level: $250 (Level 1), $350 (Level 2), $550 (Level 3), $650 (Level 4); plan review is a separate $250 (under 75 seats) or $500 (over 75 seats), doubled if construction has already begun·Not published by JCDH; plan review approval must be obtained before construction or opening - confirm timing with Food & Lodging Protection ((205) 930-1260)

   Food Permit by level: $250 (Level 1), $350 (Level 2), $550 (Level 3), $650 (Level 4); plan review is a separate $250 (under 75 seats) or $500 (over 75 seats), doubled if construction has already begun

   Not published by JCDH; plan review approval must be obtained before construction or opening - confirm timing with Food & Lodging Protection ((205) 930-1260)

2. City of Birmingham Tax and License Administration Division — Business License

   Every person, firm, or entity doing business within Birmingham city limits must register with the City of Birmingham Finance Department and obtain a city business license from its Tax and License Administration (Revenue) Division, under the Business License Code (Ordinance No. 97-183, as amended). Apply on the Application for Tax Certificate (ATC) form in person at City Hall, Room TL-100, 710 North 20th Street, Monday–Friday 8:00 a.m.–5:00 p.m. The business address must first be zoning-approved by the Department of Planning, Engineering and Permits, and a home-based business must first execute a Home Occupation Certificate of Agreement with that department. Supporting documents vary by entity and activity — Articles of Incorporation for corporations, a Health Department permit for food and eating establishments, a Zoning Certificate of Operation plus a county or state license for day care centers, and proof of state licensure for regulated trades such as master electricians, master plumbers, and HVAC contractors. Each business location requires its own license. Licenses expire December 31; general business renewals are due February 15 (alcoholic beverage January 15, insurance companies March 4), and the license must be posted in a conspicuous place at the business. The city's Occupational Tax is a separate employer withholding obligation, not this license.

   Official government source

   Set by classification under the Business License Code (Ordinance No. 97-183, as amended); most Birmingham licenses are gross-receipts-based, calculated on twelve months of actual or annualized gross receipts, so there is no flat fee band or cap — a higher-revenue business pays more. A new gross-receipts business is generally issued a license in a minimum amount at application; after the first ninety days of business it must file a sworn affidavit of gross receipts for that period, which is annualized to compute actual license liability for the current and, in some cases, the second year, with amounts already paid credited and any balance billed. There is no proration if the business is discontinued. Confirm the rate and minimum for your classification with Tax and License Administration at (205) 254-2198.·New non-controlled license applications are taken and processed in person Monday–Friday during office hours, so a complete ATC package (including zoning approval and any required state or health documentation) is handled at the counter rather than over weeks; an incomplete application delays processing and issuance. Controlled licenses — alcoholic beverage, dance establishments serving alcohol, pool tables, junk yards, and solid waste facilities — are by appointment only and require separate approval, including by the Birmingham City Council, so they take substantially longer.

   Set by classification under the Business License Code (Ordinance No. 97-183, as amended); most Birmingham licenses are gross-receipts-based, calculated on twelve months of actual or annualized gross receipts, so there is no flat fee band or cap — a higher-revenue business pays more. A new gross-receipts business is generally issued a license in a minimum amount at application; after the first ninety days of business it must file a sworn affidavit of gross receipts for that period, which is annualized to compute actual license liability for the current and, in some cases, the second year, with amounts already paid credited and any balance billed. There is no proration if the business is discontinued. Confirm the rate and minimum for your classification with Tax and License Administration at (205) 254-2198.

   New non-controlled license applications are taken and processed in person Monday–Friday during office hours, so a complete ATC package (including zoning approval and any required state or health documentation) is handled at the counter rather than over weeks; an incomplete application delays processing and issuance. Controlled licenses — alcoholic beverage, dance establishments serving alcohol, pool tables, junk yards, and solid waste facilities — are by appointment only and require separate approval, including by the Birmingham City Council, so they take substantially longer.

Official Sources

• Jefferson County Health Department
• Alabama Department of Revenue — Sales Tax License

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