Tax License Fees

A $20 NON-REFUNDABLE APPLICATION FEE MUST BE PAID AT THE TIME OF APPLICATION

Commercial Rental/Use Tax Activity Only

A one-time application fee of $20.00 is due for businesses engaged exclusively in the rental and leasing of non-residential real property or use tax activity.

Residential Rental Activity

For persons engaged in the rental of residential real property, a one-time $20.00 application fee is due plus a $2 fee per unit license fee, with an annual cap of $50.00 per license (cap based on 25 units). The license fee per unit is pro-rated based on the liability start date in the year of application. If license fees are not paid in full within 30 days of the liability start date, a 50 percent late fee will be assessed.  The chart below indicates fees due per unit.

 

Liability Start Date Application Fee (one-time) Annual Fee/ Unit 50%Late Penalty/ Unit Total Fees Due (if late)
January 1 – March 31 20.00 2.00 1.00 23.00
April 1 – June 30 20.00 1.50 .75 22.25
July 1 – September 30 20.00 1.00 .50 21.50
October 1 – December 31 20.00 .50 .25 20.75

Other Activity (Not Exclusively Use Tax, Residential/Commercial Rental)

A one-time $20.00 application fee is due plus a $50.00 annual license fee. The license fee is pro-rated based on the liability start date in the year of application as shown in the chart below. If license fees are not paid in full within 30 days of the liability start date, a 50 percent late fee will be assessed.

Liability Start Date Application Fee (one-time) Annual Fee/ Unit 50%Late Penalty/ Unit Total Fees Due (if late)
January 1 – March 31 20.00 50.00 25.00 95.00
April 1 – June 30 20.00 37.50 18.75 76.25
July 1 – September 30 20.00 25.00 12.50 57.50
October 1 – December 31 20.00 12.50 6.25 38.75

Combination of Other & Residential Rental

A one-time $20.00 application fee is due plus a $50.00 annual license fee and a $2 license fee per unit (annual cap of $50.00 per license based on 25 units).The license fee is pro-rated based on the liability start date in the year of application. If license fees are not paid in full within 30 days of the liability start date, a 50 percent late fee will be assessed.

 

Example A: A business is engaged in retail sales and has 5 residential rental units (single family homes) with a liability start date of January 1, 2012.

            -If paid by January 31, 2012, the amount due is $20.00 (application fee) + $50.00 (Annual License Fee - retail) + $10.00 (Annual License Fee - rental) = $80.00. 

            -If paid after January 31, 2012, the amount due is $20.00 (application fee) + $50.00 (Annual License Fee - retail) + $10.00 (Annual License Fee - rental) + $30.00 (50% Late Payment Penalty)= $110.00

 

Example B: A business is engaged in retail sales and has 26+ residential rental units (single family homes) with a liability start date of January 1, 2012.

            -If paid by January 31, 2012, the amount due is $20.00 (application fee) + $50.00 (Annual License Fee - retail) + $50.00 (Annual License Fee - rental capped at 25 units) = $120.00. 

            -If paid after January 31, 2012, the amount due is $20.00 (application fee) + $50.00 (Annual License Fee - retail) + $50.00 (Annual License Fee - rental) + $50.00 (50% Late Payment Penalty)= $170.00