Brewers’ Law 101: Local Business Tax

businesstaxlicense_4Each municipality (city and county) imposes an annual tax on the opportunity to conduct business within the municipality’s limits. Local business taxes (formerly known as occupational licenses) vary depending on the nature of business. A receipt is required for each place of business and for each separate classification at the same location.

A business located within a municipality is required to obtain both a city receipt and a county receipt. The local business tax receipt must be displayed conspicuously at your place of business and in such a manner as to be open to the view of the public and subject to inspection by all duly authorized officers of the county.

The local business tax office must be notified in writing regarding any changes to the following: business name or ownership, location, number of employees, equipment, machines or any other contingency. If the business ceases operation, the owner must return the Local Business Tax Receipt to the Local Business Tax Receipt office so the name may be removed from the Tax Collector files.

Some local business tax categories have specific additional requirements. Details are often explained in their respective pages in the municipality’s web site.