![]() ![]() Additionally, cigarette taxes and hotel/motel taxes are collected and managed by the Business License Division. The Business License Division is responsible for accepting, investigating, processing and determining approval or denial of all applications. Todd Guess, Business Services Manager, oversees the operations and functions of the City Business License Division. ![]() Authority for business licensing (Chapter 13), liquor licensing (Chapter 4), vehicles for hire (Chapter 28) and taxation (Chapter 26) is granted by the City of Columbia Code of Ordinances. The Business License Division is a division of the City of Columbia Finance department. ![]()
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