July through September are the renewal months for the Local Business Tax accounts. The Local Business Tax can be renewed at the Tax Collector's Office, by mail, or online.
A Local Business Tax account that has not been renewed by September 30th shall be considered delinquent and subject to a delinquency penalty of 10% of the Local Business Tax for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid; provided that the total delinquency penalty shall not exceed 25% of the original amount due for the Local Business Tax.