New businesses must file a business license application within 75 days of the date business began.

Businesses may apply for a business license online or in person.

Businesses, professions, trades, and occupations are assessed a license tax based on gross receipts (or purchases, for wholesale merchants) for the prior year. Individuals engaging in most home occupations and self-employment must also file if receipts are greater than $10,000. For detailed information on BPOL requirements, please go to one of the following pages: Understanding BPOL Tax, Business Taxes - Frequently Asked Questions.