Local Business Tax Receipts & Certificates of Use Renewals

Behind the Scenes with Code Compliance

(August 1, 2017) – The City notifies all taxpayers to renew both Local Business Tax Receipts & Certificates of Use by October 1 yearly. Delinquent charges apply if not renewed by October 1, or the first work day thereafter.

Renewals of receipts and certificates are not issued until delinquent payments, fees, liens, special assessment lien, and/or other debt or obligation due to the City has been paid in full.

Receipt renewals not issued by October 1 are delinquent and subject to a 10% penalty for October, plus a 5% penalty for each month thereafter, until paid. The total penalty shall not exceed 25% of the tax due.

Any Certificate renewal with changes in use of the premises – physical or structural changes – must be processed as a new application.