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The Commissioner of the Revenue administers an annual business tax on businesses and professions located in the City. Licenses are issued on each calendar year with yearly renewals taking place during January. The tax is levied on all businesses except manufacturing and is based on the gross receipts of the previous calendar year. No business license may be issued if there are any outstanding personal property, meals, or lodging taxes. For further information, contact the Commissioner of the Revenue at 733-2315 |