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.