Business, Professional & Occupational License Tax (BPOL)
The license tax Ordinance of Middlesex County, adopted December 2004 and amended December 2005 and June 2018.
Documents
- License Tax Ordinance (PDF)
- Section 1 - Business, Professional and Occupational License Tax (PDF)
- Section 2 - Business, Professional and Occupational License Tax (PDF)
- Section 3 - Business, Professional and Occupational License Tax (PDF)
- Section 4 - Business, Professional and Occupational License Tax (PDF)
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 |