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Business License Calculators
Note: fee calculators are provided below as fillable Excel spreadsheets. Selecting the link will download an Excel spreadsheet to your computer.
New in 2023
- Business License Renewal Applications will be sent out at the end of January.
- The City will begin receiving and processing Business License Renewal Applications in February.
- For the 2023 renewal, businesses will report gross income based on the 2022 calendar year (January-December).
- Resident businesses that renew by March 31, 2023 will receive a 2% early discount.
- The business license renewal deadline is April 30, 2023
- The business license operating period is May 1, 2023 to April 30, 2024
NAICS CODE
The NAICS Code is a classification within the North American Industry Classification System. The NAICS System was developed for use by Federal Statistical Agencies for the collection, analysis and publication of statistical data related to the US Economy.
NOTE: Your NAICS Code can be found at the top of your federal tax return. Look for Business Activity Code Number on tax application. You must know your NAICS Code, as reported to the IRS, so that you will be placed in the correct city rate class.
2022 Version NAICS Code Lookup
EXAMPLES
Below are some examples of how to calculate your business license tax using the new declining tiers.
COMMERCIAL PROPERTY NAICS CODE 531120 TAX FEE CALCULATOR
Example of how to calculate only. Rate Class 9.91 Commercial Property with $50,000,000 Gross. Note: On Commercial Property, the first $5,000 gross you must file for a business license application but there is no tax fee. On $10,000, you pay the base tax fee. Then calculate the remaining gross through the tiers.
| Gross within Tier |
Gross Tier of Business |
Divided by $1,000 |
Dollar Rate Per $1,000 |
Declining Steps % |
Total Fee Per Tier |
|---|---|---|---|---|---|
| $5,000 | $0 | No Fee | |||
| $10,000 | $10,000 | Base Fee | $75 | ||
| $9,990,000 | $9,990,000 | $1,000 | 1.8 | 100% | $17,982 |
| $15,000,000 | $15,000,000 | $1,000 | 1.8 | 75% | $20,250 |
| $75,000,000 | $25,000,000 | $1,000 | 1.8 | 50% | $22,500 |
| $100,000,000 | $1,000 | 1.8 | 25% | ||
| Total Gross | $50,000,000 | ||||
| Total Tax Fee: | $60,807 |
NON-COMMERCIAL PROPERTY TAX FEE CALCULATOR
Example of how to calculate only. Resident Rate Class 3 with $101,500,000 Gross.
| Gross within Tier |
Gross Tier of Business |
Divided by $1,000 |
Dollar Rate Per $1,000 |
Declining Steps % |
Total Fee Per Tier |
|---|---|---|---|---|---|
| $2,000 | $2,000 | Base Fee | $50 | ||
| $9,998,000 | $9,998,000 | $1,000 | 1.7 | 100% | $16,996.60 |
| $15,000,000 | $15,000,000 | $1,000 | 1.7 | 75% | $19,125 |
| $75,000,000 | $75,000,000 | $1,000 | 1.7 | 50% | $63,750 |
| $100,000,000 | $1,500,000 | $1,000 | 1.7 | 25% | $637.50 |
| Total Gross | $101,500,000 | ||||
| Total Tax Fee: | $100,559.10 |
RATES PER CLASSIFICATION FOR NON-COMMERCIAL PROPERTIES
(All Other Businesses except Resident and Non-Resident Contractors)
| Rate Class |
Resident Base Fee |
Resident Rate Per Thousand |
Non-Resident Base Fee |
Non-Resident Rate Per Thousand |
|
|---|---|---|---|---|---|
| Class 1 | $40 | $1.60 | $80 | $3.20 | |
| Class 2 | $45 | $1.65 | $90 | $3.30 | |
| Class 3 | $50 | $1.70 | $100 | $3.40 | |
| Class 4 | $55 | $1.75 | $110 | $3.50 | |
| Class 5 | $60 | $1.80 | $120 | $3.60 | |
| Class 6 | $65 | $1.85 | $130 | $3.70 | |
| Class 7 | $70 | $1.90 | $140 | $3.80 | |
| Class 9.30 | $200 | $0.95 | $400 | $1.90 | Auto Dealers 441110 & 441120 |
| Class 9.71 | $100 | $2.50 | $200 | $5 | Drinking Place 722410 |
| Class 9.72 | $75 | $1.80 | $150 | $3.60 | Full-Service Restaurant Closing Before Midnight (Serves Alcohol) 722511 |
| Class 9.73 | $85 | $2.35 | $170 | $4.70 | Full-Service Restaurant Closing After Midnight (Serves Alcohol) 722511 |
| Class 9.80 | $150 | $0.75 | $300 | $1.50 | Manufacturer 310000, 320000 & 330000 |
| Class 9.91 | $75 | $1.80 | Commercial Property 531120 |
| Declining Step Range | Amount Between Gross Tier |
|---|---|
| $0-$2,000 | $2,000 |
| $2,001-$10,000,000 | $9,998,000 |
| $10,000,001-$25,000,000 | $15,000,000 |
| $25,000,001-$100,000,000 | $75,000,000 |
| $100,000,001-$200,000,000 | $100,000,000 |
Non- Commercial Calculator for Resident and Non-Resident Contractor
Example of how to calculate only. Rate Class 8.10 & 8.15 Resident Contractor, Inside City Gross of $27,500,000 and Outside City Gross of $12,540,000.
Resident Contractor Inside City Gross
| Gross within Tier |
Gross Tier
of Business |
Divided by $1,000 |
Dollar Rate Per $1,000 |
Declining Steps % |
Total Fee Per Tier |
|---|---|---|---|---|---|
| $2,000 | $2,000 | Base Fee | $60 | ||
| $9,998,000 | $9,998,000 | $1,000 | 1.4 | 100% | $13,997.20 |
| $15,000,000 | $15,000,000 | $1,000 | 1.4 | 75% | $15,750 |
| $75,000,000 | $2,500,000 | $1,000 | 1.4 | 50% | $1,750 |
| $100,000,000 | $0 | $1,000 | 1.4 | 25% | |
| Inside Total Tax Fee: |
$31,557.20 |
Resident Contractor Outside City Gross
| $1-$10,000,000 | $10,000,000 | $1,000 | 0.3 | 100% | $3,000 |
| $15,000,000 | $2,540,000 | $1,000 | 0.3 | 75% | $571.50 |
| $75,000,000 | $0 | $1,000 | 0.3 | 50% | |
| $100,000,000 | $0 | $1,000 | 0.3 | 25% | |
| Outside Total Tax Fee: |
$3,571.50 | ||||
| Total Including Inside & Outside Fee |
$35,128.70 |
Example of how to calculate only. Rate Class 8.16 Non-Resident Contractor with $27,500,000 Gross.
| Gross
within Tier |
Gross Tier
of Business |
Divided by
$1,000 |
Dollar Rate
Per $1,000 |
Declining
Steps % |
Total Fee
Per Tier |
|---|---|---|---|---|---|
| $2,000 | $2,000 | Base Fee | $120 | ||
| $9,998,000 | $9,998,000 | $1,000 | 2.8 | 100% | $27,994.40 |
| $15,000,000 | $15,000,000 | $1,000 | 2.8 | 75% | $31,500 |
| $75,000,000 | $2,500,000 | $1,000 | 2.8 | 50% | $3,500 |
| $100,000,000 | $0 | $1,000 | 2.8 | 25% | $0 |
| Total Tax Fee: | $63,114.40 |
RATES PER CLASSIFICATION FOR NON-COMMERCIAL PROPERTIES
(For Resident and Non-Resident Contractors Only)
| Rate Class |
Resident Base Fee |
Resident Rate Per Thousand |
Non-Resident Base Fee |
Non-Resident Rate Per Thousand |
|
|---|---|---|---|---|---|
| Class 8.10 | $60 | $1.40 | Resident (Inside City Rate) |
||
| Class 8.15 | $0.30 | Resident (Outside City Rate) |
|||
| Class 8.16 | $120 | $2.80 | Non-Resident |
| Declining Step Range | Amount Between Gross Tier |
|---|---|
| $0-$2,000 | $2,000 |
| $2,001-$10,000,000 | $9,998,000 |
| $10,000,001-$25,000,000 | $15,000,000 |
| $25,000,001-$100,000,000 | $75,000,000 |
| $100,000,001-$200,000,000 | $100,000,000 |
Non-Resident Contractor Adjustment Fee Calculator
This calculator is used for non-resident contractor adjustments on new jobs throughout the year.
Penalty Tiers for All Classes
| New Business Penalties | Renewal Business Penalties | |
|---|---|---|
| First month without Business License | 10% | If filed or postmarked on May 1st |
| Second Month without Business License | 20% | If filed or postmarked on June 1st |
| Third Month without Business License | 30% | If filed or postmarked on July 1st |
| Fourth Month without Business License | 40% | If filed or postmarked on August 1st |
| Fifth Month without Business License | 50% | If filed or postmarked on September 1st |
| Maximum Annual Penalty Caps at 50% | Maximum Annual Penalty Caps at 50% |
All penalties are a percentage of, and added to, the license tax. Businesses that fail to purchase the license after formal notification shall be subject to a uniform summons.