Business Tax Receipts are issued for one year, beginning October 1 and expiring on September 30 of the following year. Business Tax Receipts not renewed by October 1 of each year become delinquent and are subject to a delinquent penalty.

As a courtesy, the City mails renewal reminders in August. However, if the renewal reminder notice is not received, it is the responsibility of the licensee to ensure that his/her Business Tax Receipts is renewed prior to September 30 each year. Failure to receive a renewal reminder notice does not exempt licensee from paying any penalties for late payment.