Massage Therapy Permits & Licenses in Birmingham, AL

Filed with Probate Judge in county of principal office, then registered with SOS. Renew every 5 years ($30).

Prerequisites: 650 hours approved education, PASS MBLEx exam (score 500+), background check, 16+ years old. Business must ensure all therapists licensed.

Required for any fixed location offering massage therapy. Must have licensed manager/owner on-site.

Issued by county/state; all businesses must obtain. Massage therapy classified under services.

Required for all LLCs. Annual report filing also required ($100 fee, due by April 15 anniversary date).

Maintains good standing for all LLCs.

Massage therapy services are generally not subject to sales tax in Alabama. However, if the business sells tangible goods (e.g., lotions, candles, retail items), a sales tax permit is required. Services alone do not trigger sales tax obligation.

Required for all employers in Alabama who withhold state income tax from employee wages. Applies only if the LLC has employees.

Employers with one or more employees must register. New employers pay a standard rate of 2.7% on the first $8,000 of each employee's wages annually.

All Alabama LLCs must file an Annual Report and pay the Business Privilege Tax. This is not income-based but based on authorized shares. Due annually. The tax supports the right to operate as an LLC in Alabama.

Most cities and counties in Alabama require a local business privilege license. For example, Birmingham requires a Business Tax Registration via the City Clerk. Fees and requirements vary. Contact local revenue office for specifics.

Required for LLCs with employees or those that file employment, excise, or pension plan tax returns. Single-member LLCs with no employees may use the owner’s SSN, but an EIN is recommended for banking and liability protection.

Alabama does not impose a state income tax on pass-through entities (e.g., single-member or multi-member LLCs taxed as disregarded entities or partnerships). However, if the LLC elects corporate taxation, it must file Form PTE or Form 20C. Individual members report income on personal returns (Form 40).

Required for all businesses; massage therapy classified under professional services

Applies outside city limits; all businesses must obtain

Massage therapy often restricted in residential zones; verify district (e.g., B-1 business)

Section 6.5.4 limits client visits, signage; no more than 25% home used

Requires sinks, sanitization protocols; not food-related but public health

Specific fee schedule not online; confirmed via ordinance

Required post-inspection for change of occupancy to assembly/mercantile

Includes plumbing/electrical if altering massage rooms

Size limits by zoning (e.g., 32 sq ft max in B-1)

Required for employers with five or more employees in Alabama, per Alabama Code § 25-5-50. Agricultural labor, domestic servants, and religious institutions may be exempt. Sole proprietors and partners are not counted toward the employee threshold unless they elect coverage. Massage therapy businesses with fewer than five employees are not legally required to carry workers' comp but may choose to do so.

While not statutorily required by Alabama state law for all businesses, many cities, landlords, or professional associations may require proof of general liability insurance. Strongly recommended for massage therapy businesses due to slip-and-fall or property damage risks.

The Alabama Board of Massage Therapy does not currently mandate professional liability insurance as a condition of licensure. However, the Board strongly recommends it, and many national certification bodies (e.g., NCBTMB) require it for credentialing. Some commercial landlords or shared practice spaces may also require it. While not legally required by state statute, it is considered an industry best practice and may be contractually required.

A $5,000 surety bond is required for all licensed massage therapists and massage establishments in Alabama. This is a license bond, not insurance, and protects the public against fraudulent or unethical practices. Issued through a licensed surety agency. Required under Alabama Administrative Code § 545-8-.01.

Alabama law requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimum limits of $25,000 bodily injury per person, $50,000 per accident, and $25,000 property damage (25/50/25). If the business owns or regularly uses a vehicle for mobile massage services, commercial auto insurance is required. Personal auto policies typically exclude business use.

Alabama does not mandate product liability insurance by statute. However, if a massage therapy business sells tangible goods, it assumes liability for product-related injuries. Coverage is typically included in a general liability policy or available as an endorsement. Strongly recommended when selling retail products.

Not applicable to standard massage therapy businesses. Only required if the business holds an alcohol license and serves or sells alcoholic beverages. Most massage therapy practices do not serve alcohol and are not subject to this requirement.

All LLCs with employees or that file employment, excise, or alcohol/tobacco/firearms taxes must have an EIN. Single-member LLCs without employees may operate under the owner’s SSN initially but are encouraged to obtain an EIN for banking and liability protection. Massage therapy businesses often obtain EINs to open business accounts or hire contractors.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs file as partnerships using Form 1065. Massage therapists must report all service revenue and may deduct business expenses. Self-employment tax applies to net earnings over $400 annually.

Massage therapy businesses with employees must comply with OSHA’s General Duty Clause (Section 5(a)(1) of the OSH Act), which requires a safe workplace free from recognized hazards. Employers must provide training on bloodborne pathogens (if exposure is possible), maintain injury and illness records (if over 10 employees), and display the OSHA Job Safety and Health Poster. Most massage practices are low-risk but may still require ergonomic training and chemical safety for cleaning supplies.

All public-facing businesses, including massage therapy clinics, must comply with ADA Title III, which prohibits discrimination and requires accessibility for people with disabilities. This includes physical access to facilities (e.g., door widths, restroom access), communication access (e.g., serving clients with hearing or vision impairments), and reasonable policy modifications. Existing facilities must remove barriers if "readily achievable." New construction or alterations must meet ADA Standards for Accessible Design.

Most massage therapy businesses do not generate federally regulated hazardous waste. However, if using EPA-regulated cleaning chemicals (e.g., certain disinfectants with hazardous ingredients), businesses may be classified as Small Quantity Generators (SQGs) and must comply with storage, labeling, and disposal rules under RCRA. The EPA does not regulate essential oils or typical massage lotions unless they contain listed hazardous substances. Businesses should review Safety Data Sheets (SDS) for chemical compliance.

The FTC enforces Section 5 of the FTC Act, which prohibits unfair or deceptive acts in commerce. Massage therapy businesses must ensure advertising claims (e.g., “pain relief,” “medical benefits”) are truthful, substantiated, and not misleading. Claims implying treatment of medical conditions must be supported by scientific evidence. The FTC also enforces the Telemarketing Sales Rule if cold-calling or selling gift cards. Testimonials must reflect typical results and disclose material connections.

If a massage therapy LLC employs staff, it must comply with FLSA requirements, including minimum wage ($7.25/hour federally), overtime pay (1.5x regular rate after 40 hours/week), proper classification of employees vs. independent contractors, and accurate recordkeeping. Alabama does not have a state minimum wage, so federal law applies. Misclassifying massage therapists as contractors when they are employees can trigger liability.

FMLA requires covered employers to provide eligible employees up to 12 weeks of unpaid, job-protected leave annually for qualifying medical or family reasons. Most small massage therapy businesses do not meet the 50-employee threshold. However, if expanding, the business must comply with posting and recordkeeping requirements. Alabama does not have a state-level equivalent.

All employers in the U.S., including LLCs, must complete Form I-9 to verify identity and work authorization for each new employee. Employers must examine acceptable documents (e.g., passport, driver’s license + SSN card) and retain the form for 3 years after hire or 1 year after employment ends, whichever is later. E-Verify is not federally mandated for most businesses but may be required by state law.

The FDA regulates devices, not massage therapy itself. Most massage tables, oils, and lotions are not regulated. However, if a business uses devices like TENS units or claims therapeutic benefits (e.g., “reduces inflammation”), the device may be classified as a medical device requiring FDA clearance. Using such devices without proper labeling or indications may trigger enforcement. Cosmetic claims (e.g., “relaxation”) are not regulated; medical claims are.

All domestic and foreign LLCs registered in Alabama must file an annual report by their anniversary date. The report includes business address, registered agent, and management information. Must be filed online via the Alabama Secretary of State’s website.

All licensed massage therapists must renew their license biennially. The renewal cycle is based on the individual’s birth month. Licensees must complete 24 hours of continuing education prior to renewal.

24 hours of board-approved continuing education required every two years, including 2 hours in ethics and 2 hours in infection control. At least 12 hours must be in hands-on techniques.

Massage therapy services are generally exempt from Alabama sales tax unless combined with taxable goods. However, if the business sells products (e.g., lotions, candles), a sales tax license is required. No expiration, but changes (e.g., location, ownership) must be reported within 20 days.

Employers must register once and file Form ALCR 101 quarterly and Form ALCR 102 annually. Registration does not expire, but filings are recurring.

EIN is issued once and does not expire. Required for tax reporting, bank accounts, and payroll. No ongoing renewal, but changes (e.g., responsible party) must be reported.

Employers with one or more employees must register and file quarterly unemployment tax returns. New employers pay 2.7% on first $8,000 of wages per employee annually.

Single-member LLCs report income on owner’s Form 1040 (Schedule C); multi-member LLCs file Form 1065. Estimated taxes due quarterly (April 15, June 15, September 15, January 15).

Single-member LLCs file Form 40; multi-member LLCs file Form 65. Due date aligns with federal deadline. Estimated tax payments required if tax liability exceeds $500 annually.

The current massage therapist license and business certificate (if applicable) must be visibly displayed at the place of business. Applies to all licensed massage therapy locations.

All employers with employees must display the OSHA Job Safety and Health – It’s the Law poster in a conspicuous location. Available for free download from OSHA website.

Alabama does not have a state minimum wage law, so federal Fair Labor Standards Act (FLSA) applies. Employers must post the federal minimum wage poster. The Alabama Department of Labor provides a combined poster.

Massage therapy businesses in commercial buildings are subject to fire safety inspections. Requirements include smoke detectors, fire extinguishers, and exit signage. Frequency varies by municipality.

Some counties may inspect for sanitation practices, especially if the business is considered a personal care establishment. Not universally enforced, but possible in jurisdictions with broader definitions of 'personal service'.

Cities like Birmingham, Montgomery, and Mobile require annual business licenses. Fees and deadlines vary. Example: Birmingham requires renewal by January 31 annually (see Birmingham City Code §1-12-2).

IRS recommends keeping tax-related records (income, expenses, employment) for at least 3 years. Alabama follows similar guidelines. Licensees should retain CE certificates for at least 2 renewal cycles (4 years).

While not state-mandated, most cities and landlords require $1M general liability insurance for massage therapy businesses.

Massage therapy offices serving the public may need to provide accessible entrances, restrooms, or alternative service methods if not feasible.