Anyone opening a business with gross annual sales in excess of $3,000 must acquire a business license from the county clerk. A business, who’s gross sales or income is less than $100,000 can obtain a Minimal Activity license for $15 and no additional taxes are paid to the Department of Revenue. The Minimal Activity License may be renewed every year in the county clerk’s office.  A business, who’s gross sales or income is more than $100,000 must obtain a Standard Business license for $15 and pay taxes to the Department of Revenue at the end of each fiscal year.