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.
Category | Tax 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 |