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The document provides detailed instructions for completing the 'Application for Tax Certificate (ATC)' form required for business registration in Birmingham, Alabama. It outlines the legal obligations for businesses operating within the city, including the necessity to register with the Finance Department, obtain a Taxpayer Identification Number, and ensure proper zoning. The document also specifies requirements for various types of businesses, including home occupations and non-profit organizations, and details the necessary documentation needed for different ownership structures. Additionally, it addresses issues related to changes in business ownership and licensing procedures.

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