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Any person who maintains a permanent business, location, or branch office within the city for the privilege of engaging in or managing any business within its jurisdiction. 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.