Laserfiche WebLink
ATTY/ORD.0008/CC ORD BUSINESS LICENSE TAX <br />REV: 07-23-24 EI <br />Page 11 of 13 <br />Rental (Residential) shall not be phased-in and shall be assessed at the full rate <br />as of July 1, 2025. <br /> <br /> <br />B. The number of employees for a business shall be the average number of <br />persons employed, including employees of contractors, subcontractors and <br />professional persons engaged in or to be engaged in such business. <br /> <br />C. For General Commerce and Retail businesses, one incremental rate shall <br />apply to all employees, based on the total number of employees. For example, in <br />2026 a business with six employees shall pay an incremental rate of $300 (6 <br />employees x $50). For Professional Services businesses, the incremental rates <br />shall apply on a graduated basis. For example, in 2026 a Professional Service <br />business with six employees shall pay an incremental rate of $1,125 (3 employees <br />x $175 plus 3 employees x $200). <br /> <br />Sec. 32.155. - MAXIMUM TAX: <br /> <br />Notwithstanding anything to the contrary contained in this Article, the annual business <br />license tax payable for any one business shall not exceed: <br /> <br />$3,535.00 effective July 1, 2012; <br />$4,124 effective July 1, 2013; and <br />$4,811 effective July 1, 2014.; and <br />$250,000 effective July 1, 2025. <br /> <br /> <br /> <br /> <br /> <br /> <br />Business Category Number of <br />Employees <br />Per Employee Rate <br />50% Rate <br />July 1, 2025 <br />100% Rate <br />July 1, 2026 <br />General Commerce <br />and Retail <br />1-3 $5 $10 <br />4-10 $25 $50 <br />11+ $40 $80 <br />Contractors NA $75 $150 <br />Services NA $65 $130 <br />Professional Services First 3 Employees $88 $175 <br />Employees 4-10 $100 $200 <br />Employees 11+ $125 $250 <br />Rental (Residential) NA $31 per unit <br />Rental (Commercial) NA $37.50 per 1,000 <br />sf <br />$75 per 1,000 sf