Who Must Pay Privilege License Tax?
Every person, firm or corporation engaging in a business activity, trade, service or profession.

Tax Year & Protection
The Privilege License tax year covers the period from July 1 to June 30 of each year. The tax year for beer & wine sales is May 1 to April 30. Persons entering business after January 31 of the tax year may secure the license for the remainder of the year for one-half of the tax required. There shall be no proration of beer and wine license.

Application for Privilege License
Every application for a license shall be made in writing to the Finance Dept. upon a form provided by the Finance Dept. Such application shall be signed by either the applicant or by his/her agent. A separate license for each place or location of the business shall be required.

Assignments, Transfers & Change in Business Location
Every license issued shall be a personal business covering the location indicated on the license. When the licensee proposes to move the business to another location in the city, the licensee shall apply for a new license to conduct the business at the proposed location. If the business is sold, the license will have to be renewed by the purchaser. Alcoholic beverage licenses are not assignable or transferable.

Penalties
It is a misdemeanor to engage in or continue any business, trade or profession subject to a city privilege license without obtaining such license from the Finance Dept., punishable by fine or imprisonment or both within the discretion of the Court. Each day's continuance in business without proper city privilege license shall be and constitute a separate offense. There is a five-percent penalty for each thirty days or fraction thereof that the tax remains unpaid after engaging in business without the required license.

Fees
Click here for a list privilege licenses and their fees.