The news rack permit application, business/tax license application, and fees must be submitted to the Tax Division. Approval of the application is subject to Community Services (code enforcement) staff review for compliance with Chapter 21. Community Services will issue a permit for each news rack. The permit must be displayed or referenced on the news rack along with the owner's contact information. Obtain the form and/or any needed clarifications of the regulations from the Community Services Division by emailing them.
Tax and Business License
News racks are subject to use tax on the racks themselves if no local tax was paid.
News rack contents are subject to sales tax if they're sold. Newspapers of general circulation are exempt. Periodicals and periodicals-that-look-like-newspapers (special interest publications) are not exempt.
A business license is required because control over personal property located in the City is considered being engaged in business in the City.
Annual reporting of tax is recommended.
Help in understanding use tax is available on the use tax page.