The BPOL tax rate schedule for businesses with gross receipts/purchases of $100,001 or more is determined by the "nature of the business," as follows:
|
Business Classification |
Tax per $100 of Gross receipts |
|---|---|
|
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 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, rather than gross receipts.