What is a "Local Business Tax"?

Formally known as "Occupational License", a "Business Tax Receipt" or BTR is a tax for the privilege of engaging in business within the jurisdiction of the local governing authority.

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1. What is a "Local Business Tax"?
2. Who is required to pay the Local Business Tax?
3. What does it cost?
4. How do I apply for the Local Business Tax?
5. Does the Local Business Tax require renewal?
6. When will I receive my Local Business Tax Receipt License?
7. Can I transfer my license?
8. Who needs to submit a Fictitious Name Application?