Small Business Strengthens Our Community

endless opportunity on the horizon for new and expanding businesses

The City of Lincoln is proud to support small businesses in our community. We believe in the growth of our local economy and know that there is endless opportunity for new and expanding businesses in our community.

Licensing & Taxes:

The Revenue Department’s mission is enforcement and education of municipal business license and tax laws for the City. This department is responsible for licensing all business activity within the city limits and police jurisdiction. The City administers sales & use, lease and lodging taxes, motor fuels, tobacco, and wine taxes.

City of Lincoln business licenses are based on either gross receipts or a flat rate as regulated by state law. The license period is based on a calendar year, January 1st – December 31st. Renewals are due by January 31st of each year after which time penalties and interest incur. Each business license issued by the city is assessed an issuance fee as set by the Alabama Department of Revenue.

Business License Due Dates

Except as otherwise provided in Ordinance 2017-14, all licenses shall be due and payable on the first day of the calendar year for the whole calendar year, or from the day on which business is commenced for the remainder of the calendar year. The payment for the calendar year license renewal shall be delinquent on February 1st of that year.


Payments for the license renewal shall be delinquent on March 1st of each year.

business license penalties:

If said licenses are not paid before becoming delinquent, a penalty shall be assessed and collected in addition to the license tax due. The penalty shall be based on the amount of the delinquent license tax as follows:
  • Fifteen Percent (15%) - during the period beginning February 1st and ending February 29th.
  • Thirty Percent (30%) - during the period beginning March 1st and thereafter.
  • Interest – All delinquent accounts (both license taxes and penalties) shall also be charged interest at the rate determined pursuant to section 40-1-44 Code of Alabama 1975.

Important Forms and Links

Have Questions? Fill Out the Form Below and We Will Get Back to You:

Revenue Officer: Kim Davidson
150 Magnolia Street
P.O. Box 172
Lincoln, AL 35096
(205) 763-4006

Skip to content