Every business or individual operating a business for profit inside the city limits is required to purchase an Oak Grove Occupational License. This requirement is for those whose base of operations is inside the city limits, as well as those from other cities who travel into the city limits to conduct business. The City Occupational License must be renewed every year on or before the expiration date printed on the license. Failure to perform business inside the city limits in a single year does not exempt the business from renewal requirements and minimum renewal fees. Renewal fees are based on the business GROSS receipts, not gross profits. Only gross receipts earned inside the Oak Grove city limits are subject to the Oak Grove occupational tax. Late renewals (after the license expiration date) will be assessed late payment penalties and interest. Occupational License fees are NOT prorated for partial year activity.