Tax Due Dates and Information

Due Dates

Business License

Business License Form:  Business-License-Application-PDF

Business licenses are required for all businesses that operate/are located within the corporate limits (except for peddlers, who must apply for a peddler's license), and for contractors whose cumulative job costs exceed $25,000 in a calendar year. Business license application fees vary and depend on the value of the business' gross annual receipts.

Business licenses due by April 15.

• Contractors 10 cents per $100 of gross receipts.
• Retail 12 cents per $100 of gross receipts.
• Professional 35 cents per $100 of gross receipts.
• Repair/Personal and Business Service 20 cents per $100 of gross receipts.
• All others have a $30 minimum.

Meals Taxes and Transient Occupancy Taxes

The meals tax rate is 6.25%, and the transient occupancy rate is 6%.

For the quarter ending March 31 are due by April 20.

For the quarter ending June 30 are due July 20

For the quarter ending September 30 are due by October 20.

For the quarter ending December 31, due by January 20.  

Personal Property Taxes

Personal Property taxes will be mailed out in late fall and payment is due on December 5. Penalty for late Payment Begins on December 6 and interest will be added beginning January 1. The Town no longer requires vehicle decals, but a vehicle license tax has been added to the Personal Property tax bills.

• The Personal Property rate is 1 dollar per $100.
• Machinery and Tools rate is .375 per $100.
• Mobile Homes rate is 16 cents per $100.
• There is no tax on boats.

Real Estate Taxes

• Real Estate taxes will be mailed out in the spring each year. Payments are due by June 5th.  
• The Real Estate rate is 16 cents per $100 effective July 1, 2023
• Period:  July 1, 2024, through June 30, 2025
• Penalties for late payments:
  • Tax under $10.00 = 100%
  • Tax between $10.00 and $99.99 = $10.00
  • Tax over $100.00 = 10%