Fees, Penalties & Application Process

Code of Ordinances, Section 15-13


The amount of the business tax varies depending on the type of business, occupation or commercial activity.

Business Tax Year

The business tax year is October 1 to September 30 each year. Half-year taxes are charged for new businesses that open after April 1st. The responsibility to pay the business tax remains with the business. As a courtesy, payment notices for existing businesses are mailed in August.


Business taxes not paid by October 1st are subject to a penalty of up to 25% of the total cost of the license. After 150 days of non-payment, an additional administrative penalty of $250 will be assessed.


Depending upon the type of business and/or structural changes to the building, you may be subject to inspection by City and/or State officials.

Application Process

The Planning Department will review applications for compliance with zoning regulations, then approve or disapprove the application. Additional restrictions may also be applied to the business location.

Following the Planning Department's review of zoning regulations, the application is returned to the City Clerk's Office to issue the business tax receipt number.