A Business License Application is also required. At the time the application is completed, the license tax due can be determined based on the type of business activity. Those businesses which are based on retail sales, wholesale, manufacturing and/or jobbing have taxes based on a sliding scale. All other businesses have taxes based on flat fees as set forth in Town Code Sec. 14.20.115. Flat-fee based businesses are pro-rated, by quarter, from the date of application to the end of the year.