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Business License Fee
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Annual License Fee Levied
There is hereby levied and established an annual business license fee in the respective sums and amounts hereinafter specified below in Computation of Amounts, upon all persons doing or conducting business in this city.
No person shall conduct any business within the corporate limits of the city without having first paid the established fee and having obtained the prescribed license therefor. Any new business shall pay the minimum quarterly fee for the first quarter or part thereof it is in business
A license shall be required of any person residing within the limits of the city or having a place of business within the limits of the city, if that person shall engage in an activity mentioned in this chapter and who actually is engaged in any type of business or trade for profit.
For any business which operates in locations outside the city, as well as within, gross receipts as herein defined shall be calculated by taking the percentage of the production generated within the city limits as to the whole production of the business and applying that percentage to the total gross receipts of the business to obtain the gross receipts generated within the city.

 NEW BUSINESSES OR BUSINESSES LOOKING TO LOCATE IN GRAYSON

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Certificate Issued
Each license provided for shall be payable at the office of the City Treasurer. Upon the payment of the license fee, the City Treasurer shall issue and deliver to the license fee payer a certificate showing:

  • The name of the person, association of persons, firm, or corporation paying the license tax;
  • The amount of the fee paid;
  • The trade, profession, occupation, or business carried on for which the tax has been paid;
  • The place at which that trade, profession, occupation, or business is carried on; and
  • The period of time from and to which the license fee is to run, which shall be during the next quarter or three (3) months, January through March, April through June, July through September, and October through December.

Computation of Amounts
The annual license fee and the computation of amounts shall be as follows:

  • Every person, association, corporation, or other entity engaged in any business or profession within the city shall pay to the city for general fund purposes an annual license fee as hereinafter provided for the privilege of engaging in the business or profession within the city. The license fee shall be measured by twenty-five one-thousandths percent (0.025%) of the gross receipts of all businesses and professions from activities conducted within the city.
  • The minimum fee for any business, irregardless of the amount of it’s gross receipts shall be twenty dollars ($20.00) per quarter or eighty dollars ($80.00) per year. The maximum license of any business, irregardless of the amount of it’s gross receipts shall be thirty-five hundred dollars ($3,500.00) per quarter or fourteen thousand dollars ($14,000.00) per annum. Any business paying the maximum fee need not file a return as otherwise required by this ordinance (60.004) and is not subject to the provisions regarding administration and enforcement (60.005).
  • All businesses shall, upon their commencement of business, pay the minimum fee of twenty dollars ($20.00) for the first quarter or part of a quarter it is in business. If its business creates gross receipts or revenue of less than one thousand dollars ($1,000.00) per quarter, it will be exempt from paying any fee for any or all quarters in which it has less than one thousand dollars ($1,000.00) gross receipts or revenue per quarter.

Other Issues
If you have questions regarding the following issues, please stop by the City Building or call 474-6651 for more information:

  • Estimated and Aggregate Gross Receipts
  • Administration and Enforcement
  • Collection of License Fees; Records
  • Information to be Confidential
  • Penalty

Quarterly Business License Filing Report

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