Tax Rate Schedules
Personal Property Tax Rate Schedule
| Property Type | Tax Rate |
|---|---|
| Tangible Personal Property (cars, trucks, motorcycles, boat trailers, utility trailers) |
$4.50 per $100 of assessed value (effective January 1, 2013) $4.25 per $100 of assessed value (effective January 1, 2006 to December 31, 2012) |
| Business Personal Property | $4.50 per $100 of assessed value (effective January 1, 2013) $4.25 per $100 of assessed value (effective January 1, 2006 to December 31, 2012) |
| Boats under 5 Tons | $1.00 per $100 of assessed value |
| Boats over 5 Tons | $0.90 per $100 of assessed value |
| Boat Motors, RVs and Campers | $1.00 per $100 of assessed value |
| Airplanes | .50 cent per $100 of assessed value (effective January 1, 2016) $2.10 per $100 of assessed value (effective January 1, 1998 to December 31, 2015) |
| Mobile Homes | $1.22 per $100 of assessed value (effective July 1, 2013) |
| 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 | $1.22 per $100 of assessed value (effective January 1, 2013) |
| Public Service Corporation - Airplanes, Cars, Trucks | $4.50 per $100 of assessed value (effective January 1, 2013) $4.25 per $100 of assessed value (effective January 1, 2006 to December 31, 2012) |
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: $0.15 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: $0.20 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 + $0.05 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: $0.58 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: $0.36 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 + $0.05 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: $0.25 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: $0.33 per $100 on the total gross receipts |
| Coin Machine Operator - Amusement Machines 23-42 |
$50 + ($0.33 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: $0.14 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: $0.15 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: $0.20 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: $0.05 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: $0.25 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 |
$0.005 of total gross receipts |
| Wholesale Merchant 23-49 | $50 on the first $10,000 of gross purchases + $0.20 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: $0.20 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: $0.05 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 + $0.001 per $100 on gross receipts over $50,000,000. |
| Telegraph Company 23-54 | $0.005 of total gross receipts |
| Telephone Company 23-55 | $0.005 of total gross receipts |
| Principle Contractors (Research & Development 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: $0.03 per $100 on the total gross receipts |
Business-Related Taxes Rate Schedule
| Tax Type | Tax Rate |
|---|---|
| Admissions | 10% on admission charges (effective July 1, 2013) |
| Bank Franchise | A tax on net capital equaling 80% of state rate |
| Business Tangible Personal Property |
$4.50 per $100 of assessed value (effective January 1, 2013) $4.25 per $100 of assessed value (effective January 1, 2006 to December 31, 2012) |
| Cigarette Stamp | 20 cigarettes per pack = $0.85 per stamp (effective July 1, 2012) |
| 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 and Other | $2.29 + $0.015455 per kWh on the first 2,440 kWh + $0.003482 per kWh on the remainder, not to exceed $1500.00 per month (effective January 1, 2001) |
| Natural Gas Utility: Residential | $1.51 per month (effective January 1, 2001) |
| Natural Gas Utility: Commercial, Industrial and 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 | 7.5% on all food and beverages sold (effective July 1, 2012) |
| Transient Room | 8% tax on the total amount paid (effective July 1. 2013) |
| Lodging Flat Rate Tax | $1.00 per room per night (effective July 1, 2014) |
| Right-of-Way Fee | $1.60 per access line, per month currently $1.01 per access line, per month (effective July 1, 2022) |
| $1.20 per access line, per month (effective July 1, 2019) |
| $1.20 per access line, per month (effective July 1, 2019) |
| $1.60 per access line, per month |
| $1.60 per access line, per month |