BPOL Rate Schedule
-
The BPOL rate schedule for businesses with gross
receipts/purchases of $100,001 or more is determined by the "nature
of the business," as follows:
|
Tax Per $100 |
|
|
Wholesale Merchants* |
0.04 |
|
Builder and Developers |
0.05 |
|
Contractors |
0.11 |
|
Retail Merchants |
0.17 |
|
Business Service Occupations |
0.19 |
|
Money Lenders |
0.19 |
|
Personal Service Occupations |
0.19 |
|
Repair Service Occupations |
0.19 |
|
Telephone, Heat, Power, Light and Gas Companies |
0.24 |
|
Amusement Occupations |
0.26 |
|
Hotel and Motels |
0.26 |
|
Renting By Owner (Residential or Commercial Property) |
0.26 |
|
Professional Occupations |
0.31 |
|
Consultants and Specialized Occupations |
0.31 |
|
Real Estate Brokers |
0.31 |
|
Research & Development Business (Certain federally-funded Research & Development prime contracts are eligible for the $0.03 per $100 rate upon DTA approval) |
0.31 |
|
* Wholesale Merchants - based on gross purchases |
|
-
For more detailed information, refer to the BPOL ordinance.


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