Business, Professional & Occupational License Tax (BPOL) 

The license tax Ordinance of Middlesex County, adopted December 2004 and amended December 2005 and June 2018.

Rates of License Taxes & Fees

Effective January 01, 2019, there is hereby imposed a minimum $30 annual license fee on all businesses that have gross receipts exceeding $2,000 in Middlesex County. Effective January 01, 2019, the following shall apply:

Except as may be specifically otherwise provided by this chapter or other law, there shall be an annual license fee of $30 charged to any class of business requiring a license pursuant to this chapter that has gross receipts exceeding $2,000 but less than $50,000. For all businesses requiring a license pursuant to this chapter with gross receipts of $50,000 or more the annual charge shall be either the $30 license fee or the tax calculated based on the rate set forth below for the class of enterprise listed, whichever is greater.

Gross Receipts of $2 million or less are capped at a maximum of $3750. Gross receipts over $2 million are capped at a maximum of $7500.

CategoryTax Rate / Fee
Wholesalers$0.05 per $100
Dealers in Precious Metals$0.07 per $100 
Contractors$0.12 per $100 
Massage Clinic or Therapist$0.12 per $100
Retail Sales$0.17 per $100
Repair, Personal and Business Services  $0.20 per $100
Financial, Real Estate and Professional$0.33 per $100
Itinerant Merchants and Peddlers
$150 per year
Fortune Tellers, Clairvoyants and Practitioners or Palmistry$300 per year
Carnivals, Circuses and Speedways$500 per year
Savings and Loan Associations$50
Wholesale Druggist License$10