For as long as OffBeat has been around -- seven years this past August -- we've heard complaints about the city's amusement tax from music club owners who say that the tax is a negative influence on their business.

For those of you who aren't familiar with the way the tax works: in order to legally present live performances of any kind a club (restaurant, venue, etc.) must apply for a "live entertainment permit."

The application is reviewed by the city Safety and Permits division...