Business licenses that are not subject to a flat tax rate are calculated on the prior year's gross receipts or estimated gross receipts if a new business. Businesses who gross under $4,000 in one calendar year may wish to obtain a business license for the minimum fee although not required to do so. However, we do ask that they file with the Commissioner's office. If a business is not renewing its license because it has or anticipates gross receipts of less than $4,000, it is important to notify the Commissioner's office so that your account record is updated accordingly and you are not sent a statutory assessment or Summons for failure to file. If the gross receipts are estimated to be under $4,000 and the business grosses more than $4,000, then all the requirements of a business license must be met and purchased within 30 days of reaching the $4,000 threshold.