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 2022

  • 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 2022 renewal, businesses will report gross income based on the 2021 calendar year (January-December).
  • Resident businesses that renew by March 31, 2022 will receive a 2% early discount.
  • The business license renewal deadline is April 30, 2022
  • The business license operating period is May 1, 2022 to April 30, 2023

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.

2017 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.