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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 maintains a permanent business, location, or branch office within the city for the privilege of engaging in or managing an profession or occupation 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. Business tax receipt renewals are due on October 1st and delinquent after October 31st. Contact Information: |