Series consists of a list of trade license holders, used to record the amount of taxes that anyone operating a business (e.g. real estate agents, laundry operators, doctors, hack drivers) was required to pay to the City semi-annually. The roll records the names of trade license holders, their occupation or business, amount of tax paid, number of receipt, date paid, and notes.

Although by-laws 620 and 624, passed on 14 July 1909 and 2 August 1909 respectively, deal specifically with trade licenses, revenue bylaws beginning in 1866 dealt with raising money by taxation of businesses; schedules attached to these bylaws give the amounts that different types of businesses were required to pay. For the general bylaw closest in time to these records, see bylaw 321 (The Revenue Bylaw, 1900).

Trade licenses were the responsibility of the City Collector.