Business Tax Rates
Businesses pay an annual tax or fee. In general, the tax applies if total gross receipts are greater than $100,000. If less, a $30 license fee may be applicable. Contact the Commissioner of the Revenue to assist you in determining the appropriate classification for your business. (Not all license categories are listed. Certain categories are not subject to the threshold).
| Business License |
| Amusement Machine Operator |
$195 of $200 flat fee plus $.36 on all gross receipts |
| Animal Shows |
$75 per day |
| Carnivals |
$1,000 per week |
| Circuses |
$500 per day |
| Commission Merchant |
$.36 per $100 on all gross commission income |
| Contractors |
$.16 per $100 on all gross receipts |
| Direct Seller, Retail |
$.20 per $100 on all gross receipts |
| Direct Seller, Wholesale |
$.05 per $100 on all gross receipts |
| Federal Research and Development |
$.03 per $100 on all gross receipts (Note: Must have direct R&D funding and be the prime contractor under a federal government contract) |
| Financial, Real Estate and Professional Services |
$.58 per $100 on all gross receipts |
| Fortune tellers, clairvoyants, etc. |
$1000 per year |
| Merchant, Retail |
$.20 per $100 on all gross receipts |
| Merchant, Wholesale |
$.15 per $100 on all gross purchases |
| Peddlers - Other than Wholesale |
$25 - $500 per year |
| Peddler - Wholesale |
$.15 per $100 on all gross purchases |
| Public Service Corporations |
One-half of 1% of gross receipts in the City |
| Repair, Personal, Business & Other Services |
$.36 per $100 on all gross receipts |
| Savings and Loan Associations and Credit Unions |
$50 per year |
| Short Term Rental |
$.20 per $100 on all gross receipts |
| Show and Sale or Promoter |
$500 per year |
| Business Property |
| Business Personal Property |
$4.25 per $100 assessment |
| Machine and Tool |
$3.50 per $100 assessment |
If you have any questions regarding this information, please send an Email or call the office of the Commissioner of the Revenue at (757) 727-6700.