Transaction Privilege (Sales) and Use Tax License Fees

Business Activity (Except Residential or Commercial Rental)

A non-refundable $50.00 license fee is due within 30 days of the business liability start date in the initial year of application.  If the license fee is not paid in full, a 50% late fee ($25.00) will be assessed.  Each subsequent year, an annual license renewal fee of $50.00 is due on January 1 of each year and shall be considered delinquent if the payment is not received on or before the last business day of January.

Residential Rental Activity

For persons engaged in the rental of residential real property, a non-refundable $2.00 per unit license fee, up to a maximum of $50.00 per license, is due within 30 days of the business liability start date in the initial year of application. If the license fees are not paid in full, a 50% late fee ($1.00 per unit) will be assessed. Each subsequent year, an annual license renewal fee of $2.00 per unit, up to a maximum of $50 per license, is due on January 1 of each year and shall be considered delinquent if the payment is not received on or before the last business day of January.

Commercial Rental Activity

For persons engaged in the rental of commercial real property, the license fee is $0.00.  The license must be obtained within 30 days of the business liability start date of the business activity.  Each subsequent year, the license will be renewed on January 1 of each year.

Combination of Residential Rental & Other Business Activity 

A maximum non-refundable $50.00 license fee is due within 30 days of the business liability start date in the initial year of application.  If the license fee is not paid in full, a 50% late fee ($25.00) will be assessed.  Each subsequent year, an annual license renewal fee of $50.00 is due on January 1 of each year and shall be considered delinquent if the payment is not received on or before the last business day of January.

Combination of Residential Rental & Commercial Rental Activity

For persons engaged in the rental of residential real property, a non-refundable $2.00 per unit license fee, up to a maximum of $50.00 per license, is due within 30 days of the business liability start date in the initial year of application. If the license fees are not paid in full, a 50% late fee ($1.00 per unit) will be assessed.  Each subsequent year, an annual license renewal fee of $2.00 per unit, up to a maximum of $50 per license, is due on January 1 of each year and shall be considered delinquent if the payment is not received on or before the last business day of January.