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The city of Philadelphia is demanding money from bloggers who were honest enough to report the meagerest - $11, $50 - of revenue from ads or donations.
According to the law, any blogger who enables advertising is required to register as a business, pay for a license and pay taxes on their profits no matter how small, the Philadelphia City Paper reported last week.
http://www.readwriteweb.com/archives/philadelphia_wants_300_business_license_from_blogg.php
http://citypaper.net/articles/2010/08/19/blogging-business-privilege-tax-philadelphia