The Trade Tax and Expenditure Taxes department is responsible for assessing trade tax, dog tax and amusement tax. As a rule, the basis for the assessment of trade tax is the assessment or apportionment notices issued by the tax offices. The dog and amusement taxes are municipal taxes for which the bases are determined by the municipalities themselves. These are, among other things, reports or investigations on site by a field service. Decisions regarding deferrals, suspensions and remissions are also made in this area.