Others are based on the gross sales or receipts for the preceding year. An affidavit is required for all licenses based on gross receipts. Conducting business within the city without having paid the privilege license tax imposed by Ordinance number 1918 and without posting a valid license is a misdemeanor. Each day that a person conducts business in violation of the ordinance is a separate offence. Any business engaged in religious, educational, or charitable purposes is exempt.
Any blind person engaging in business within the city is exempt.
Any person serving any branch of the Armed Forces of the United States or in the Merchant Marine and engaging business within the city is exempt for the duration of their service. Anyone claiming an exemption may be required to provide documentation confirming exempt status. Certain types of business occupations are exempt by State Statutes. A listing of exempt occupations is on file in the Collections Division on the first floor of City Hall. All affidavits or other records of gross receipts shall remain private and confidential and shall not be disclosed.