Show All Answers
Any person who does not qualify under the provisions of Subsection 1 or Subsection 2 and who transacts any business or engages in any occupation or profession in interstate commerce, if such license tax is not prohibited by Section 9 of Article 1 of the United States Constitution.
Annual business tax receipt fee varies - determined by the type of business.
Business tax receipt renewals are due on September 30 and delinquent after October 1st. Business Tax Receipt Application (PDF)