Every business needs to obtain a Business Tax Receipt to operate in the City (also known as an Occupational License). Complete Form DR-1 to register to collect, report, and pay the following taxes, surcharges, and fees: • Sales and use tax.• Communications services tax. Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale. The FAQs below contain general information to assist in the administration of tangible personal property tax. Obtain your City Local Business Tax.