HB 2659 - DIGEST

Provides that a city may charge a general license fee upon a person for registration or certification purposes that ensures efficient administration of the city's business taxes.

Declares that a city may only charge a person the general license fee provided in this act when: (1) The person's gross income earned within the geographical boundaries of the city triggers the city's gross receipts tax;

(2) The person engages in business activities within the geographical boundaries of the city for more than one hundred hours in a calendar year; or

(3) The person maintains a direct physical presence within the geographical boundaries of the city.