The business occupation tax is based on the total gross receipts of the business in combination with the most current profitability ratios, number of employees and a base flat tax fee.
The Administrative fee of $75.00 is levied on all applications (except professional practitioners paying a flat fee) and is non-refundable.
The employee tax rate is $13.00 for each employee and the flat rate is $50.00.
The Professional Practitioners fee of $400 is per practitioner working at business location. Please see FAQs to view list of qualifying professional practitioners.
See Schedule of Rates