Fees & Penalties
Business License Application Fees
The fee for a Business License is $65.
An additional late fee of 10% of the license fee per month is applied to Business License Applications (PDF) received after business commences but not to exceed the amount of the original licensing fee.
Nonprofit Organizations are exempt from the Business License Application fee.
See Frequently Asked Questions for information on applying for a City Business License.
| For Applications Received by the City | Amount Due |
|---|---|
| Before business commences | $65 |
| One month after business commences | $65 + $6.50 (10% of fee) = $71.50 |
| Two months after business commences | $65 + $13 (20% of fee) = $78 |
| Three months after business commences | $65 + $19.50 (30% of fee) = $84.50 |
| Four months after business commences | $65 + $26 (40% of fee) = $91 |
| Five months after business commences | $65 + $32.50 (50% of fee) = $97.50 |
| Six months after business commences | $65 + $39 (60% of fee) = $104 |
| Seven months after business commences | $65 + $45.50 (70% of fee) = $110.50 |
| Eight months after business commences | $65 + $52 (80% of fee) = $117 |
| Nine months after business commences | $65 + $58.50 (90% of fee) = $123.50 |
| Ten months or more after business commences | $65 + $65 (100% of fee) = $130 |
Business License Renewal Fees
The fee for a business license renewal is $65 if payment is received on or before the last day of February for the current calendar year.
An additional late fee of 10% of the renewal fee per month applies to Business License Renewals received after the last day of February of the current calendar year.
Nonprofit Organizations are exempt from the renewal fee.
See Frequently Asked Questions for information on renewing a City Business License.
| For Renewal Payments Received by the City | Amount Due |
|---|---|
| January 1 - February 28 or 29 | $65 |
| March 1 - March 31 | $65 + $6.50 (10% of renewal fee) = $71.50 |
| April 1 - April 30 | $65 + $13 (20% of renewal fee) = $78 |
| May 1 - May 31 | $65 + $19.50 (30% of renewal fee) = $84.50 |
| June 1 - June 30 | $65 + $26 (40% of renewal fee) = $91 |
| July 1 - July 31 | $65 + $32.50 (50% of renewal fee) = $97.50 |
| August 1 - August 31 | $65 + $39 (60% of renewal fee) = $104 |
| September 1 - September 30 | $65 + $45.50 (70% of renewal fee) = $110.50 |
| October 1 - October 31 | $65 + $52 (80% of renewal fee) = $117 |
| November 1 - November 30 | $65 + $58.50 (90% of renewal fee) = $123.50 |
| December 1 - December 31 | $65 + $65 (100% of renewal fee) = $130 |
Business and Occupation Tax Penalties
Business and Occupation (B&O) Taxes are paid annually for the previous calendar year. B&O Tax Report (PDF) and payment is required on or before the last day of February of the current calendar year to avoid penalties.
- Minimum penalty on all late returns where tax is due is $5.
- There is no penalty on late returns when there is no tax due.
Nonprofit Organizations are responsible for B&O Taxes on all for-profit activities.
See Frequently Asked Questions for information regarding City B&O Taxes.
| For Tax Payments Received by the City | Penalty Due |
|---|---|
| January 1 - February 28 or 29 | $0 |
| March 1 - March 31 | Add 5% of total tax due |
| April 1 - April 30 | Add 15% of total tax due |
| May 1 or later | Add 25% of total tax due |