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Small Business Exemption - If you meet the requirements for the Small Business Exemption and checked the box on line 1, enter your gross receipts from business activities within the City in Column D

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Smoking is on the decline in America, thanks to anti-smoking campaigns, educating the youth earlier about the dangers smoking causes and new laws restricting where and when you can smoke

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For example, we can no longer point the finger at cannabis and blame incidences of psychosis solely on its use, now that we are aware of exactly how much influence other factors such as nicotine use may play