City of Augusta Departments

March 1, 2010

 

RE:       2010 Occupational License

To Whom It May Concern,

 

Please be advised that City of Augusta Ordinance No 2002-01, requires that any person, or legal entity engaging in the pursuit of any business, occupation, trade or profession, not subject to and in compliance with City of Augusta Ordinance No 2001-11 (City payroll tax) and not otherwise exempt, obtain a license for the privilege of pursuing said activities. The fee is 1% of the net profits for the taxpayer’s last fiscal year, with an annual minimum fee of $50.00 and an annual maximum fee of $400.00. Those pursuing any such activities within city limits must pay a minimum fee even if they had no net profits from such activities.

 

Under Section 110B.07 of said ordinance, which addresses new business, any applicant for a license without prior income or employment history upon which to base the license fee shall pay the minimum fee upon application and shall pay the balance owed based upon actual net profits prior to the following May 30^th. Pursuant to said ordinance, the returns are required to be filed by May 30^th of each year. In addition, a penalty of 10% or $10.00, whichever is greater, shall be imposed upon all delinquent occupational license taxes, and the same shall bear interest at 10% per annum from the date of the delinquency.

 

 

City Clerks Office

City of Augusta

March 1, 2010

 

RE:       Payroll Tax

 

To Whom It May Concern:

 

Enclosed you will find the Quarterly Report form for the year 2009. Please make copies as needed for each quarter. The payroll tax fee is 1.0 % of the calendar year gross receipts of each person, with a maximum annual fee of $400.00.

Payroll Taxes are due into the City as follows:

 

Quarter ends:    March 31, 2010                      Due:    April 30, 2010

                       June 30, 2010                                   July 31, 2010

                       September 30, 2010                           October 31, 2010

                       December 31, 2010                            January 31, 2011

 

Sincerely,

 

City Office

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