Business Tax Classification
Local Taxes & Fees
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
How Business Tax Classification Rules Differ by Place
St. Louis, MO: St. Louis 1% Earnings Tax Rules
Heavy RestrictionsSt. Louis imposes a 1% earnings tax on residents' wages, non-residents' wages earned in the city, and net business profits, requiring voter renewal every five years under Missouri…
Austin, TX: Austin Has No Local Business Tax: State Franchise Only
Few RestrictionsTexas does not allow municipal gross-receipts taxes, so Austin has no local business tax classification scheme; businesses owe only the Texas franchise tax through the Comptroller plus…
Dallas County, TX: Texas Franchise Tax Replaces Local Business Tax Classification
Few RestrictionsTexas Tax Code Chapter 171 imposes a single state franchise tax on most businesses operating in Dallas County. Texas does not allow city or county business gross-receipts taxes, so…
Dallas, TX: Dallas Business Taxes Run Through City Treasury and State Comptroller
Few RestrictionsTexas has no city business income tax, but Dallas businesses pay state franchise tax to the Texas Comptroller and various Dallas-specific levies through the Office of the City…
Auburn, AL: Auburn Business License NAICS Classification
Some RestrictionsAuburn classifies every business for its license fee using the North American Industry Classification System, sorting businesses into 21 numbered categories under Sec. 12-17(b) that…
Birmingham, AL: Birmingham Business License Tax Classification
Some RestrictionsBirmingham classifies every business into 2002 NAICS sectors and subsectors to set the license tax rate under Code of Ordinances Sec. 3A-1-21. A business with a second line generating…
Cities & Counties with Business Tax Classification Rules
472 locations
Alabama
Missouri
Other Local Taxes & Fees Topics
Mansion Tax (Measure ULA)
LA Measure ULA additional transfer tax on real-estate sales above $5M (4%) and $10M (5.5%), used to fund affordable housing and homelessness prevention.
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Affordable Housing Linkage Fee
LAMC §19.18 fee on new market-rate development used to fund affordable housing, including per-square-foot rates and project-size triggers.
Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.