2026 Business License Tax

*2026 Business License renewal period is NOW OPEN*

At the December 2, 2025 City Council meeting, the 2026 business license taxes were approved. The tax will include:

  1. Discontinuing the business license tax rate of $0 for home occupancy businesses.
  2. Discontinuing the Small Business Financial Assistance Program (applicable to In City businesses with less than $1.5 million gross receipts per calendar year).
  3. Apply an increase of 3%, based on the annual Consumer Price Index as of September 2025.

The new business license tax and applications are now posted on the Business License Information page. Below is a breakdown of some of the business types and the applicable business license taxes.

Business Type2025 Business License Tax2026 Business License Tax
In City Business (RPV) (less than $1.5 million in gross receipts per calendar year)waived +  $4 disability access education fund tax
$78 + $1 for every $1,000 over $50,000 (gross receipts) + $4 disability access education fund tax
In City Business (RPV) (over $1.5 million in gross receipts per calendar year)$76 + $1 for every $1,000 over $50,000 (gross receipts) + $4 disability access education fund tax$78 + $1 for every $1,000 over $50,000 (gross receipts) +  $4 disability access education fund tax
In City Home Occupancy (RPV)waived +  $4 disability access education fund tax$78 + $1 for every $1,000 over $50,000 (gross receipts) + $4 disability access education fund tax
Contractor - General$384 +  $4 disability access education fund tax$396 + $4 disability access education fund tax
Contractor - Sub$190 +  $4 disability access education fund tax$196 + $4 disability access education fund tax
Out of City Business$152 + $2 for every $1,000 over $50,000 (gross receipts) +  $4 disability access education fund tax$157 + $2 for every $1,000 over $50,000 +  $4 disability access education fund tax
Residential Rentals (3-10 units)$114 base fee + $40 per unit +  $4 disability access education fund tax$117 base fee + $41 per unit +  $4 disability access education fund tax
Residential Rentals (more than 10 units)$387 + $1 for every $1,000 over $50,000 (gross receipts) + $4 disability access education fund tax$399 + $1 for every $1,000 over $50,000 (gross receipts) +  $4 disability access education fund tax