The Town of McCandless Business Privilege Tax is a tax on the gross receipts, less certain allowable deductions and exclusions, generated by any business that has an established location, or situs, in the Town. The tax rate is 1 mill, or $1 of tax on every $1,000 of taxable gross receipts. The tax is based on gross receipts for the prior calendar year. Every business registered with this office receives a license that automatically renews on January 1 of each calendar year. Payment of this 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. The tax office will accept returns as timely if postmarked by the U.S. Postal Service on or before the due date. All returns postmarked after the due date will be considered late and subject to penalty and interest.
To register a business and apply for a Business Privilege Tax License, please print the profile below, complete and return it to the tax office.
Below are the Business Privilege Tax Rules & Regulations:
- Business Privilege Tax Office Business Profile
- Business Privilege Tax Rules & Regulations
- 2019 Business Privilege Tax Return
- Business Privilege Tax Return Instructions
- 2018 Business Privilege Tax Return
- 2017 Business Privilege Tax Return
- 2016 Business Privilege Tax Return
- 2015 Business Privilege Tax Return