Real Estate Taxes: $.22/$100
| Exemption |
| 0-25,600 |
100% |
| 25,601-32,000 |
60% |
| 32,001-40,000 |
40% |
Utility Consumers’ Tax
| Electric: |
| Residential |
0.01135/kWh delivered |
maximum $2.25 per month |
| Commercial |
0.01115/KWh delivered |
maximum $7.50 per month |
| Industrial |
0.01200/kWh delivered |
maximum $7.50 per month |
| Natural Gas: |
| Residential |
0.1891/CCF delivered |
maximum $2.25 per month |
| Commercial |
0.07955/CCF delivered |
maximum $7.50 per month |
| Industrial |
0.07955/CCF delivered |
maximum $7.50 per month |
Business Licenses
| Over $50,000 gross receipts: |
| Retail |
$.20 per $100 gross receipts |
| Contractor |
$.10 per $100 gross receipts |
| Business Services |
$.23 per $100 gross receipts |
| Professional Services |
$.37 per $100 gross receipts |
| Public Utilities |
0.5% of gross receipts |
| Cable TV |
$.36 per $100 gross receipts |
| Wholesalers |
$.05 per $100 of purchases |
| Retail | Contractor | Business Services | Professional Services |
| $30 |
0-15,000 |
0-30,000 |
0-13,040 |
0-8,100 |
| $35 |
15,001-20,000 |
30,001-40,000 |
13,041-17,400 |
8,101-10,800 |
| $40 |
20,001-25,000 |
40,001-45,000 |
17,401-21,700 |
10,801-13,500 |
| $50 |
25,001-50,000 |
45,001-50,000 |
21,701-50,000 |
13,501-50,000 |
Peddler: $30.00
Solicitors (Chapter 19 of Code) $30 application fee - $30 license fee - need police investigation
Itinerant: $500.00
Meals Tax: 6%
Hotel Tax: 7%
Cigarette Tax: $.30 per pack of 20 cig.
Verizon Franchise
Right of Way Use Fee: $.89 per line per month
Cable Franchise Fee: 5% of gross receipts payable quarterly
Cable Access & Facilities Fee: 1.75% of gross receipts payable quarterly
Telecommunication Tax: Effective January 1, 2007 this tax is collected by the Commonwealth and returned to localities based on their June 30, 2006 percentage of telecommunication taxes collected to the total state taxes collected. This tax is a 5% sales tax on communication services such as telephone services (landline and cellular); cable services and satellite services. Also included is a state E-911 tax of $0.75 per access line and a cable right-of-way fee of $0.89 per access line.
Last updated: 4/22/2010 1:07:07 PM