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Caroline County Business Taxes
Real Estate.....53 Cents/$100
Business Personal Property.....$6.25/$100
Pick-Ups, Autos, etc. assessments are 40% the NADA retail
Business Equipment assessed at 20% original costs
Larger Business Trucks/Heavy Equipment assessed on sliding scale
Farm Equipment assessments are 10% original costs
Machinery & Tools Tax…$3.50/$100
Equipment assessed at 20% original costs
Heavy Equipment assessed on sliding scale
Motor Carriers.....$3.50/$100
Adjusted with mileage report
Professional Business Occupation License
All businesses are required to register with the Commissioner of the Revenue's Office.
Gross Receipts determine liability.
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Out of Area Contractors BPOLTax Begins After $25,000
In County Businesses BPOL TaxBegins After $50,000
Rates per Dollar:
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Contractor: .0012
Retailer: .0015
Wholesaler: .0005
Public Service: .0050
Professional: .0049
Service: .0019
Fortune Teller: $500 Flat Rate