The Business & License Tax Division houses several sections and includes:
Business Licensing -- Issues licenses for Automotive Dismantler & Parts Recyclers, and coordinates state & county business licenses.
Motor Fuels -- Issues licenses and collects appropriate taxes from resources which include distributors of gasoline, motor fuel, aviation, jet fuel, diesel, wholesale oil, lubricating oil products, Scrap Tire Environmental Fee, and the Alabama Terminal Tax.
Severance Tax -- Administration of taxes on natural resources such as Oil & Gas Privilege, Oil & Gas Production, iron ore, coal, forest products, Uniform Natural Minerals, and Local Solid Minerals.
Tobacco Tax -- Issues permits to tobacco distributors and motor fuels bulk facility operators and importers. This section also administers and collects taxes and fees on tobacco products, playing cards, Storage Tank Trust Fund, hazardous waste disposal, solid waste disposal, and pari-mutuel pools (horse and dog racing).