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Business License and Taxes

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Rates Of Classification

Class 1
Period January 1 – December 31 Delinquent March 1 
Rate of tax for Retail sales 1/10 of 1%  
Wholesale Sales  
Class 1 (A) Rate 1/40 of 1%  

Class 1 (B & C) Rate 3/80 of 1%

 
Class 1 (D) Rate 1/20 of 1%  

Class 2
Period April 1 – March 31 Delinquent June 1       
Rate of tax for Retail sales 3/20 of 1%  
Rate of tax for Wholesale sales 3/80 of 1%  

CLass 3
Period July 1 – June 30 Delinquent September 1
Rate of tax for Retail Sales 3/16 of 1%  
Rate of tax for Wholesale Sales 3/80 of 1%  

Class 4
Period October 1 – September 30 Delinquent December 1
Rate of tax 1/10 of 1%  
Effective 7/1/2008 Interest Rate * 9% (.0002464 daily rate)

*Subject to change each July

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Last updated: 9/3/2010 4:36:03 PM