For a lot of our clients who are in the process of renewing their City of Tuscaloosa business licenses, we are getting many questions about whether to include those in the gross receipts amounts.

For City of Tuscaloosa business license purposes, PPP loans (whether they are forgiven or not) are not included in gross receipts for that purposes.  Conversely, grants like Revive Alabama, Revive Alabama Plus,  or EDIL advances (not loans) are included in gross receipts for Tuscaloosa business license purposes.