(a) Each county and municipality that has levied a business privilege tax or business license tax, by March 30, shall file an annual fiscal year report with the Department of Revenue containing all of the following information concerning the previous fiscal year: (1) The classifications and schedules for business license taxes. (2) Whether the classifications or schedules changed during the reporting year or will change during the year immediately following the fiscal year covered by the report. (b) The Department of Revenue shall post each report on the department’s website. (c) Any municipality or county that has levied a business privilege tax or business license tax and that fails to comply with subsection (a) shall escrow subsequent business license taxes and business privilege taxes until the municipality or county achieves compliance with subsection (a).
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