Select Finance Topic About the Finance Department Budgets Comprehensive Annual Finance Report Quarterly Reports Sales & Use Tax Construction Tax Any business intending to operate in Superior must apply for a Sales and Use Tax Business License. There is a $50.00 fee for the license. Town staff will review the application to determine whether such a business requires a Sales and Use Tax Business License. Business License Application (PDF: 53k) Click image to download Acrobat Reader for viewing PDF files: