找了3个城市的Municiple Code，都是差不多的，（见帖子最后）。也就是说，你只要对外声称你的生意在一个地方，当地的City就要收你的Business Tax。我虽然不走实物，但是总不能不给一个公司的地址，要不然客户觉得这公司也太假了。
每个城市的tax算法不一样，按我的情况看，最少的几十，最多的几百，不值得换地址折腾了。
另外刚看了个英文的论坛，有人没有申请business license，结果被city找上门来，他辩解正在筹办公司，还没营业，而city说他的一些行为已经构成了“doing business in the city”,不办license就起诉。
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.
