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Business licenses are renewable once a year on October 1st. The Local Business Tax Receipt is a privilege tax imposed by City Ordinance on every person, firm, partnership, or corporation engaged in business within the city. Local Business Tax Receipts are issued for one year, beginning October 1st and expiring on September 30th of each year. Receipts are required to be transferred when there is a change of business ownership, location and/or trade name. Receipts not renewed by October 1st become delinquent and subject to penalties.
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