A business tax lien is a legal claim that is placed against some or all of the property that a said business owns as a result of nonpayment of taxes it has been determined that they are obligated to pay. A tax lien supersedes any other type of claim that may be held against the property. A business tax lien must be filed with a court in order for it to be binding. This sort of claim is not a criminal claim, but rather, a civil claim against a business. Business tax liens can be placed on a business for nonpayment of any tax including income, unemployment, sales, real estate excise, Social Security or disability tax. A record of the business tax lien is kept at the courthouse which has jurisdiction in your case and the record is a matter of public record. The amounts of the lien as well as the name of the business the lien is against are recorded in this information.