Schedule of Rates

The business occupation tax is based on the total gross receipts of the business in combination with the most current profitability ratio, number of employees and a base flat tax fee.

The administrative fee of $75.00 levied on all applications (except professional practitioners paying a flat fee) and is non-refundable. Add a flat rate of $50.00 to the total amount due.

The employee tax rate is $13.00 per employee.

CLASS 01

.00050 (x) times gross receipts exceeding $20,000.00

CLASS 02

.00080 (x) times gross receipts exceeding $20,000.00

CLASS 03

.00085 (x) times gross receipts exceeding $20,000.00

CLASS 04

.00090 (x) times gross receipts exceeding $20,000.00

CLASS 05

.00095 (x) times gross receipts exceeding $20,000.00

CLASS 06

.00115 (x) times gross receipts exceeding $20,000.00

CLASS 07

.00120 (x) times gross receipts exceeding $20,000.00

CLASS 08

.00135 (x) times gross receipts exceeding $20,000.00

CLASS 09

.00140 (x) times gross receipts exceeding $20,000.00

CLASS 10

.00145 (x) times gross receipts exceeding $20,000.00

CLASS 11

.00150 (x) times gross receipts exceeding $20,000.00

CLASS 12

.00155 (x) times gross receipts exceeding $20,000.00

CLASS 13

.00160 (x) times gross receipts exceeding $20,000.00

CLASS 14

.00165 (x) times gross receipts exceeding $20,000.00

CLASS 15

.00170 (x) times gross receipts exceeding $20,000.00

CLASS 16

.00175 (x) times gross receipts exceeding $20,000.00

CLASS 17

.00180 (x) times gross receipts exceeding $20,000.00

CLASS 18

.00185 (x) times gross receipts exceeding $20,000.00

CLASS 19

.00190 (x) times gross receipts exceeding $20,000.00

CLASS 20

.00195 (x) times gross receipts exceeding $20,000.00

CLASS 21

.00200 (x) times gross receipts exceeding $20,000.00

CLASS 22

.00210 (x) times gross receipts exceeding $20,000.00

CLASS 23

.00215 (x) times gross receipts exceeding $20,000.00

CLASS 24

.00220 (x) times gross receipts exceeding $20,000.00

HOT/MOT

.00120 (x) times gross receipts exceeding $20,000.00

FIN-INSTIT

.00250 (x) times gross receipts (minimum fee of $1,000.00/Year)

BLPF

$400.00 Professional Practitioner pay Flat Rate only

INSUR-FAD

$150.00 Pay Flat Fee only

Professional Practitioners may select to pay a flat fee of $400.00 or compute their fee using the Gross Receipts method and the appropriate class fee.

CLASS 13

Law

CLASS 12

Land Surveying

CLASS 06

Medicine

CLASS 06

Physiotherapy

CLASS 06

Osteopathy

CLASS 14

Public Accounting

CLASS 06

Chiropractic

CLASS 10

Embalming

CLASS 06

Podiatry

CLASS 10

Funeral Directing

CLASS 06

Dentistry

CLASS 14

Civil Engineering

CLASS 06

Optometry

CLASS 14

Mechanical Engineering

CLASS 06

Applied Psychology

CLASS 14

Hydraulic Engineering

CLASS 08

Veterinary

CLASS 14

Electrical Engineering

CLASS 08

Landscape Architecture

CLASS 14

Architecture

CLASS 07

Professional Counselors

CLASS 07

Marriage and Family Therapists