Calculating Special Occupational Tax - Tobacco Products
|
Multiply the monthly rate by the number of months in the current tax period |
| TAX CLASS | Tobacco Products | |||||
|
Description |
Manufacturer of tobacco products |
Manufacturer of cigarette papers and tubes |
Proprietor of export warehouse |
Manufacturer of tobacco products - REDUCED* |
Manufacturer of cigarette papers and tubes - REDUCED* |
Proprietor of export warehouse - REDUCED* |
|
Tax Code |
91 |
92 |
93 |
95 |
96 |
97 |
|
Monthly Rate |
$83.33 1/3 |
$83.33 1/3 |
$83.33 1/3 |
$41.66 2/3 |
$41.66 2/3 |
$41.66 2/3 |
|
Annual Rate |
1000 |
1000 |
1000 |
500 |
500 |
500 |
|
You may pro-rate your very first tax payment. Pay the amount that corresponds to the first month of business and your type of business. |
||||||
|
JUL |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$500.00 |
$500.00 |
$500.00 |
|
AUG |
$916.67 |
$916.67 |
$916.67 |
$458.33 |
$458.33 |
$458.33 |
|
SEP |
$833.33 |
$833.33 |
$833.33 |
$416.67 |
$416.67 |
$416.67 |
|
OCT |
$750.00 |
$750.00 |
$750.00 |
$375.00 |
$375.00 |
$375.00 |
|
NOV |
$666.67 |
$666.67 |
$666.67 |
$333.33 |
$333.33 |
$333.33 |
|
DEC |
$583.33 |
$583.33 |
$583.33 |
$291.67 |
$291.67 |
$291.67 |
|
JAN |
$500.00 |
$500.00 |
$500.00 |
$250.00 |
$250.00 |
$250.00 |
|
FEB |
$416.67 |
$416.67 |
$416.67 |
$208.33 |
$208.33 |
$208.33 |
|
MAR |
$333.33 |
$333.33 |
$333.33 |
$166.67 |
$166.67 |
$166.67 |
|
APR |
$250.00 |
$250.00 |
$250.00 |
$125.00 |
$125.00 |
$125.00 |
|
MAY |
$166.67 |
$166.67 |
$166.67 |
$83.33 |
$83.33 |
$83.33 |
|
JUN |
$83.33 |
$83.33 |
$83.33 |
$41.66 |
$41.66 |
$41.66 |