Business Privilege Tax

Overview

The Business Privilege Tax is a gross receipts tax levied for the privilege of doing certain types of business in the Town of McCandless. Each person, partnership, association, or corporation engaged in any business in the Town of McCandless must register and obtain a business license.

“Business” means any activity carried on or exercised for gain or profit in the Town, including but not limited to, the sale of merchandise or other tangible personal property, the performance of services, and the rental of property and/or realty.

Tax Rate

The tax rate is 1 mill or $1 of tax on every $1,000 of taxable gross receipts. The tax is based on the gross receipts from the prior calendar year. Newly registered businesses should consult their tax form instructions to calculate taxable gross receipts.

The license automatically renews each calendar year and payment of the tax continues the license through December 31 of the license year.

The tax is due on May 15, or the first business day thereafter if May 15 falls on a weekend or holiday.  All returns postmarked after the due date will be considered late and subject to penalty and interest.

Any construction contractor (construction manager, general contractor, or subcontractor) operating in the Town of McCandless on any project lasting fifteen (15) days or more is considered a temporary business in the Town and is subject to the Business Privilege Tax. Each contractor must complete and submit a Contractor Business Registration Form prior to the commencement of work.