Local Business Tax
Technical Advisory Number 05-04
SUBJECT: Petition Solicitations
ISSUE: Paid Petition Activities
DATE: January 3, 2005
Paid Petition Activities
Generally, those who solicit petitions to the public in Polk County in return for compensation must obtain a county local business tax receipt.
At minimum, a Class A county local business tax receipt with a LTD OTHER SERVICES (810000) designation is required to engage in this type of occupation or
activity.
Other Petition Activities
If a person is a bona fide employee of a person, business, or organization that has a county local business tax receipt or is exempt from having a county local business tax receipt, or they are acting as a volunteer for any person, firm or organization that is exempt from having a county local business tax receipt, then a county local business tax receipt is not required.
(Note: Generally bona fide employees receive a W-2 Wage & Tax Statement Form from their employers.)
Additional Information
At a public hearing, held on October 20, 2004, the Board of County Commissioners confirmed this policy.
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Revised May 24, 2018