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| Business Tax Classification and Rates Tables
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|
CODE |
DESCRIPTION |
TAX BASE |
TAX RATE |
MINIMUM TAX |
|
A |
Retail Sales |
Gross Receipts |
$ 1.20 per $1,000 |
$60.00 |
|
B |
Grocers |
Gross Receipts |
$ .60 per $1,000 |
$60.00 |
|
C |
Automobile Dealers |
Gross Receipts |
$ 1.20 per $1,000 |
$60.00 |
|
D |
Wholesale Sales |
Gross Receipts |
$ 1.20 per $1,000 |
$60.00 |
|
E |
Business / Personal Service |
Gross Receipts |
$ 1.80 per $1,000 |
$60.00 |
|
F |
Professional / Semi-Professional |
Gross Receipts |
$ 3.60 per $1,000 |
$60.00 |
|
G |
Recreation / Entertainment |
Gross Receipts |
$ 4.50 per $1,000 |
$60.00 |
|
H |
Construction Contractors |
Gross Receipts |
$ 1.80 per $1,000 |
$60.00 |
|
I |
Manufacturing (A) |
Value Added |
$ 1.20 per $1,000 |
$60.00 |
|
J |
Manufacturing (B) |
MFG Expense |
$ 1.20 per $1,000 |
$60.00 |
|
K |
Administrative Headquarters |
Gross Payroll |
$ 1.20 per $1,000 |
$60.00 |
|
L |
Transportation |
# of Employees |
See Tax Table II |
$72.00 |
|
M |
Rental Residential (5 or more units) |
Gross Rental Income |
$ 13.95 per $1,000 |
$13.95 |
|
N |
Rental Commercial / Industrial |
Gross Rental Income |
$ 13.95 per $1,000 |
$13.95 |
|
*O |
Rental Comm/Ind (5-year exempt) |
Gross Rental Income |
$ 13.95 per $1,000 |
$13.95 |
|
P |
Rental Hotel/Motel |
Gross Receipts |
$ 1.80 per $1,000 |
$60.00 |
|
Q |
Rental Residential (1-4 units) |
Gross Rental Income |
$ 13.95 per $1,000 |
$13.95 |
|
T |
Media Firms |
Gross Receipts |
$ 1.20 per $1,000 |
$60.00 |
|
U |
Public Utility |
Gross Receipts |
$ 1.00 per $1,000 |
$60.00 |
|
W |
Miscellaneous |
Gross Payroll |
$ 1.20 per $1,000 |
$60.00 |
|
X |
Taxicabs |
Number of Permits |
$180.00 per permit |
$180.00 |
|
Y |
Ambulances / Limousines |
Number of Vehicles |
$ 75.00 per vehicle |
$75.00 |
|
Z |
Firearms Dealers |
Gross Receipts |
$ 24.00 per $1,000 |
$60.00 |
TAX TABLE II – INDUSTRY CODE "L"
TAX RATE PER EMPLOYEE
|
Tax Rate |
Description |
|
$ 72.00 for |
1st Employee |
|
$ 18.00 for next |
19 Employees |
|
$ 9.00 for next |
80 Employees |
|
$ 7.50 for next |
100 Employees |
|
$ 4.50 for next |
200 Employees |
 |