Business Tax

Business Licenses 

The Commissioner of the Revenue issues Business Professional Occupational License taxes on businesses operating within the City of Salem. Every person or corporate entity engaging in business in Salem must obtain a business license per Salem Code SEC. 22-4.1 Most of the City license taxes are levied on the basis of gross receipts. Annual licenses are valid for each calendar year and must be renewed by March 1st of each year. 

New businesses must obtain a license within 30 days of commencing operation in the City. Solicitors, Itinerant Merchants, and Peddlers must obtain a Salem License immediately and prominently display this license. 

For a complete list of requirements to secure a City of Salem Business License please review the New Business Packet on our Forms page. 

All delinquent taxes must be paid before the business license can be issued. To report an unlicensed business or check to see if a business has a current business license use the Reporting an Unlicensed Business form. 

Please Email Business Tax  for any questions. 

Consumer beware! 

Call before you hire.  Before you hire a contractor to do a renovation or home repair take the time to call the Commissioner of the Revenue's office to see if the contractor is licensed to do business in this locality. Protect your investment in your home.

Online File and Pay is Now Available for Business Taxes

The City of Salem is now offering the option to file and pay for Business License, Business Tangible Property, Monthly Fiduciary Taxes and Out of Area Contractor Licenses. Filings can be made by using the filing links provided on the left side of the Business Tax Webpage and entering the 5 or 6-digit account number and the last 4 digits of the federal ID/social security number associated with the business account. Account numbers can be found at the top of the filing form for each tax type that was mailed to you. Please note the business account number is not the same as your business license number.

Renewals may be filed online with or without paying at the time of submission. If paying online, the payment must be made with a credit/debit card. The application with any required attachments and payment are due by Midnight on the respective due dates to be considered on time.

Salem Welcomes Its New Businesses

View the New Business Listing (PDF) for businesses beginning operation in Salem City last month.