The Occupational Tax/Alcohol License Division of Community Development is responsible for issuing alcohol licenses and occupational tax certificates. Please notify this office if you have an ownership change or a location change.
Every business in the County must apply for an Occupational Tax Certificate and renew it annually. Annual licenses expire on December 31 of each year. Unless specifically exempt under state law, occupational tax is required for anyone who:
1. Maintains a business location within Carroll County, or
2. Solicits business within Carroll County (personally or through agents) or
3. Picks up or delivers goods or services within Carroll County.
Separate occupational taxes are required if there is more than one type of business. The home occupation ordinance also applies if a business is located in your home and the same application is completed for an in-home business.