Schedule Of Rates

Business Occupation Tax Rates

Business occupation taxes are calculated using a combination of:

• Total gross receipts
• Applicable profitability ratios
• Number of employees
• Flat-rate tax components

Administrative Fee

A non-refundable administrative fee of $75.00 is required for all business occupation tax applications.

Professional practitioners paying the professional practitioner fee are exempt from the administrative fee.

Employee and Flat-Rate Taxes

• Employee tax: $13.00 per employee
• Flat-rate tax: $50.00

Professional Practitioners

Professional practitioners are assessed a fee of $400 per practitioner working at the business location.

To determine whether your business qualifies as a professional practitioner, review the Business License Frequently Asked Questions .

Schedule of Rates

For detailed tax calculations and industry-specific rates, review the Business Occupation Tax Schedule of Rates (PDF) .