Business Taxes

The following are taxes on businesses for different aspects of the business:

Guidelines


  • Business Equipment: assessed on a sliding scale based on original cost.
  • Farm Equipment: assessed at 25% of original cost.
  • Proration begins January 1, 2013 - does not apply to business equipment

Business Professional Occupation License


  • All businesses are required to register with the Commissioner of the Revenue's Office.
  • Gross Receipts determine liability.
  • County Businesses: Business, Professional, and Occupational Licenses (BPOL) Tax Begins After $150,000. However, all businesses are required to file their gross receipts annually with the Commissioner of the Revenue's Office.

Tax Rates Per Dollar


  • Contractor: 0.0012
  • Fortune Teller: $500 Flat Rate
  • Professional: 0.0049
  • Public Service: 0.0050
  • Retailer: 0.0015
  • Service: 0.0019
  • Wholesaler: 0.0005