找了3個城市的Municiple Code，都是差不多的，（見帖子最後）。也就是說，你隻要對外聲稱你的生意在一個地方，當地的City就要收你的Business Tax。我雖然不走實物，但是總不能不給一個公司的地址，要不然客戶覺得這公司也太假了。
每個城市的tax算法不一樣，按我的情況看，最少的幾十，最多的幾百，不值得換地址折騰了。
另外剛看了個英文的論壇，有人沒有申請business license，結果被city找上門來，他辯解正在籌辦公司，還沒營業，而city說他的一些行為已經構成了“doing business in the city”,不辦license就起訴。
Evidence of doing business.
When any person shall, by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency, indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is not doing business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city.
Evidence of doing business.
When a person shall—by the use of signs, circulars, cards, telephone books or newspapers—advertise, hold out or represent that he or she is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he or she is in business in the city, or when any person makes a sale, takes an order, renders a commercial service or performs any other similar act within the city, then these facts shall be considered prima facie evidence that he or she is conducting a business in the city.
Evidence of doing business.
When any person shall by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out or represent that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that such person is conducting a business in the city.
