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 |