The Commissioner of the Revenue administers an annual business tax on businesses and professions located in the County. Licenses are issued on each calendar year with yearly renewals taking place on or before March 1, or 30 days after a business has been established. The tax is levied on all businesses except manufacturing and is based on the gross receipts of the previous calendar year. The five categories of business subject to this tax are retail, contractor, service, professional and wholesaler. No business license will be issued if there are any outstanding personal property, meals, or lodging taxes.