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Tax Rate Schedules

Tax rate schedules.

Personal Property Tax Rate Schedule
Business License Tax Rate Schedule
Business Related Taxes Rate Schedule


 



 

Personal Property Tax Rate Schedule
Property Type Tax Rate
Tangible Personal Property
(cars, trucks, motorcycles,
boat trailers, utility trailers)

$4.50 per $100 of assessed value
(effective January 1, 2013)
$4.25 per $100 of assessed value
(effective 1/1/2006 to 12/31/2012)

Business Personal Property
$4.50 per $100 of assessed value
(effective January 1, 2013)
$4.25 per $100 of assessed value
(effective 1/1/2006 to 12/31/2012)
 
Boats under 5 Tons
$1.00 per $100 of assessed value
 
Boats over 5 Tons
$0.90 per $100 of assessed value
 
Boat Motors, RV's and Campers
$1.00 per $100 of assessed value
 
Airplanes
$2.10 per $100 of assessed value
 
Mobile Homes
$1.22 per $100 of assessed value
(effective January 1, 2013)
Machinery and Tools
$3.75 per $100 of assessed value
(effective January 1, 2008)
 
Handicap Equipment and Disabled Vet
$1.00 per $100 of assessed value
 
Public Service Corporation - Personal Property
$1.22 per $100 of assessed value
(effective January 1, 2013)
Public Service Corporation - Airplanes, Cars, Trucks
$4.50 per $100 of assessed value
(effective January 1, 2013)
$4.25 per $100 of assessed value
(effective 1/1/2006 to 12/31/2012)
 

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Business License Tax Rate Schedule
Business Type Tax Rate
Contractor 23-33
 
Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.15 per $100 on the TOTAL gross receipts
Retail Sales 23-34 Businesses with Total Gross Receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000 but
less than $50,000,001:

$.20 per $100 on TOTAL gross receipts between $0 - $50,000,000

Businesses with Total Gross Receipts OVER $50,000,000:
$100,000 Tax on the first $50,000,000 in gross receipts +
$.05 per $100 on gross receipts OVER $50,000,000.
Financial, Real
Estate, Professional Service
23-35
Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.58 per $100 on the TOTAL gross receipts
Repair, Personal,
Business Services 23-36
Businesses with Total Gross Receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000 but
less than $5,000,001:

$.36 per $100 on TOTAL gross receipts between $0 - $5,000,000

Businesses with Total Gross Receipts OVER $5,000,000:
$18,000 Tax on the first $5,000,000 in gross receipts + $.05 per
$100 on gross receipts OVER $5,000,000.
Tug Boat Operator 23-37 Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.25 per $100 on the TOTAL gross receipts
Bowling Alleys 23-38 $39 on the 1st alley + $13 for each additional alley
Savings Institutions 23-39 $50 Flat Rate
Carnivals and Circuses 23-40 $130 for each performance
Coin-Operated
Machine Company -
Personal Service
Machines 23-41
Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.33 per $100 on the TOTAL gross receipts
Coin Machine
Operator - Amusement Machines
23-42
 
$50 + ($.33 per $100 OR $30, whichever is GREATER)
(Minimum Tax is $80)
Coal Terminal
Operators 23-43
Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.14 per $100 on the TOTAL gross receipts
Exterminators 23-44 Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.15 per $100 on the TOTAL gross receipts
Direct Sellers -
Retail 23-45
Businesses with total gross receipts UNDER $4,000:
$0 Fee for TOTAL gross receipts between $0 - $4,000
Businesses with Total Gross Receipts OVER $4,000:
$.20 per $100 on the TOTAL gross receipts
Direct Sellers -
Wholesale 23-45
Businesses with total gross receipts UNDER $4,000:
$0 Fee for TOTAL gross receipts between $0 - $4,000
Businesses with Total Gross Receipts OVER $4,000:
$.05 per $100 on the TOTAL gross receipts
Barber and/or
Beauty School 23-46
Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.25 per $100 on the TOTAL gross receipts
Fortune Tellers,
Clairvoyants, Palmistry,
Phrenology, Etc. 23-47
$780 Flat Rate
Heat, Light, Power
or Gas Service 23-48
$.005 of Total gross receipts
Wholesale Merchant 23-49 $50 on the first $10,000 of gross purchases + $.20 per $100 of gross purchases OVER $10,000
Retail Peddlers &
Itinerant Merchants 23-50
$325 Flat Rate
Promoters of
Sales or Shows 23-50
$325 Flat Rate
Grower 23-50 $1 for Decal
Secondhand
Paper and Junk Dealers 23-51
$225 Flat Rate
Canvasser 23-51 $65 Flat Rate
Short-Term Rental 23-52 Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.20 per $100 on the TOTAL gross receipts
Ship and Boat Repair 23-53 Businesses with Total Gross Receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000 but
less than $50,000,001:

$.05 per $100 on TOTAL gross receipts between $0 - $50,000,000

Businesses with Total Gross Receipts OVER $50,000,000:
$25,000 Tax on the first $50,000,000 in gross receipts + $.001 per
$100 on gross receipts OVER $50,000,000.
Telegraph Company 23-54 $.005 of TOTAL gross receipts
Telephone Company 23-55 $.005 of TOTAL gross receipts
Principle Contractors (Research
& Developement Services)
23-56
Businesses with total gross receipts UNDER $100,000:
$30 Fee for TOTAL gross receipts between $0 - $50,000 OR
$50 Fee for TOTAL gross receipts between $50,001 - $100,000

Businesses with Total Gross Receipts OVER $100,000:
$.03 per $100 on the TOTAL gross receipts

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Business Related Taxes Rate Schedule
Tax Type Tax Rate
Admissions 10% on admission charges  (effective July 1, 2013)
Bank Franchise A tax on net capital equaling 80% of State rate
Business Tangible Personal
Property
$4.50 per $100 of assessed value
(effective January 1, 2013)
$4.25 per $100 of assessed value
(effective 1/1/2006 to 12/31/2012)
 
Cigarette Stamp 20 cigarettes per pack = $0.85  per stamp (effective July 1, 2012)
25 cigarettes per pack = $1.0625 per stamp
30 cigarettes per pack = $1.275per stamp
Short Term Rental 1% on gross proceeds
Electric Utility: Residential $1.54 + $0.016398 per kWh not to exceed $3.08 per Month
(effective January 1, 2001)
Electric Utility: Commercial $2.29 + $0.013859 per kWh on the first 2,721 kWh + $0.003265 per kWh on the remainder, not to exceed $80.00 per month.
(effective January 1, 2001)
 
Electric Utility: Industrial & Other $2.29 + $0.015455 per kWh on the first 2,440 kWh + $0.003482 per kWh on the remainder, not to exceed $80.00 per month
(effective January 1, 2001)
 
Natural Gas Utility: Residential $1.51 per month
(effective January 1, 2001)
 
Natural Gas Utility: Commercial, Industrial & Other $1.29 + $ 0.067602 per CCF on the first 128.91 CCF + $0.032576 per CCF on the remainder, not to exceed $55 per month
(effective January 1, 2001)
 
Electric Consumption
  1. $0.00155 per kWh not in excess of 2,500 kWh, of which $0.00038 represents the local consumption tax rate.
  2. $0.00099 per kWh in excess of 2,500 kWh but not in excess of 50,000 kWh, of which $0.00024 represents the local consumption tax rate.
  3. $0.00075 per kWh in excess of 50,000 kWh, of which $0.00018 represents the local consumption tax rate.
(effective January 1, 2001)
Natural Gas Consumption Natural gas consumed per month not in excess of 500 CCF at the rate of $0.0195 per CCF, of which $0.004 represents the local consumption tax rate
(effective January 1, 2001)
 
Food and Beverage 7.5% on all food and beverages sold (effective July 1, 2012)
Transient Room

8% tax on the total amount paid (effective July 1. 2013)

Lodging Flat Rate Tax $1.00 per room per night (effective July 1, 2014)
Right  Of Way Fee $1.02 per access line, per month (effective July 1, 2014)

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