alert Tax Payment Notice:
All Real Estate tax, Personal Property tax, and Stormwater Utility fees are now due June 24, 2022
Penalty and Interest of Zero Percent (0%) for all payments received on or before August 31, 2022.
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Business Tax Rates


Business License Rates

Gross Receipts
Administrative Fee
$1,000 to $25,000 $25.00
$25,001 to $50,000 $50.00

 
For Direct Sales – a license is not required until the gross receipts exceed $4,000.
Administrative Fee does not apply if Gross Receipts exceed $50,000.

Use the rates below if gross receipts exceed $50,000:

Type
Rate
Amusements $.30 (cents) per $100 of gross receipts
Builders and Developers $.16 (cents) per $100 of gross receipts
Business Service Occupations $.20 (cents) per $100 of gross receipts
Personal Service Occupations $.20 (cents) per $100 of gross receipts
Contractors and Contracting $.16 (cents) per $100 of gross receipts
Motels and Hotels $.20 (cents) per $100 of gross receipts
Repair Service Occupations $.20 (cents) per $100 of gross receipts
Retail Merchants $.15 (cents) per $100 of gross receipts
Professional, Specialized Occupations $.20 (cents) per $100 of gross receipts


Utility: One half of one percent of gross receipts / minimum license rate $25.00, whichever is greater.

Business Tax Rates

Business Personal Property $3.90 per $100 of Assessed Value
Machinery and Tools $1.50 per $100 of Assessed Value
Commissioner of the Revenue

Darlene M Rowsey, Master Commissioner of the Revenue (804) 722-8740
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