Document Actions
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) |
$4.25 per $100 of assessed value (effective January 1, 2006) |
| Business Personal Property | $4.25 per $100 of assessed value (effective January 1, 2006) |
| 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 | $1.10 per $100 of assessed value (effective January 1, 2008) |
| 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 | $1.10 per $100 of assessed value (effective January 1, 2008) |
| Public Service Corporation - Airplanes, Cars, Trucks | $4.25 per $100 of assessed value (effective January 1, 2006) |
| 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 |
| Business Related Taxes Rate Schedule | |
|---|---|
| Tax Type | Tax Rate |
| Admissions | 7.5% on admission charges |
| Bank Franchise | A tax on net capital equaling 80% of State rate |
| Business Tangible Personal Property |
$4.25 per $100 of the assessed value (effective January 1, 2006) |
| Cigarette Stamp | 20 cigarettes per pack = $0.75 per stamp 25 cigarettes per pack = $0.9375 per stamp 30 cigarettes per pack = $1.1.25 per 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 |
|
| 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 | 6.5% on all food and beverages sold |
| Transient Room | 7.5% tax on the total amount paid |
