Billings, MT Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tier I (up to $100K)
- $55 per year
- Tier II ($100K-$2M)
- $90 per year
- Tier III ($2M-$3M)
- $140 per year
- Tier IV (over $3M)
- $215 per year
- Home occupation
- flat $20 per year
Summary
Every business, occupation, or profession operating in Billings must pay an annual city business tax scaled to gross revenue, from $55 for the smallest tier up to $215 for enterprises earning over $3 million.
Category by Gross Revenue
I 0 to 100,000 II Over 100,000 to 2,000,000 III Over 2,000,000 to 3,000,000 IV Over 3,000,000
Basic Tax: General $55.00 $90.00 $140.00 $215.00 Home occupation 20.00 20.00 20.00 20.00 Additions to Basic Tax: Over 5 full time equivalent employees or independent contractors per employee or contractor 6.00 6.00 6.00 6.00 Additional Fees When Applicable: Health inspection 50.00 50.00 50.00 50.00 Health reinspection 50.00 50.00 50.00 50.00 Liquor license fee: Beer 200.00 200.00 200.00 200.00 Wine 200.00 200.00 200.00 200.00 All beverages 500.00 500.00 500.00 500.00 Transfers: Base fee 20.00 20.00 20.00 20.00 Fire inspection (If required) 15.00 15.00 15.00 15.00 Health inspection (If required) 50.00 50.00 50.00 50.00
(Ord. No. 82-4474, § 2(3.15.040), 11-8-82; Ord. No. 84-4567, § 2(3.15.040), 1-9-84; Ord. No. 85-4675, § 6, 12-2-85; Ord. No. 86-4700, § 2, 6-23-86; Ord. No. 89-4809, § 1, 11-6-89; Ord. No. 94-4962, § 1, 5-23-94; Ord. No. 25-5900, § 1, 2-10-25)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 66 Update 2).
Full Breakdown
BMCC Sec. 13-423 requires anyone conducting a business, occupation, profession, trade, or entertainment in Billings to pay an annual tax under Sec. 13-424's four-tier schedule based on gross revenue: Tier I ($0-$100,000) pays $55, Tier II (over $100,000-$2,000,000) pays $90, Tier III (over $2,000,000-$3,000,000) pays $140, and Tier IV (over $3,000,000) pays $215. Home occupations pay a flat $20 regardless of tier, and businesses with more than five full-time-equivalent employees or contractors owe an extra $6 per additional worker. The city administrator collects the tax and issues a receipt that must be displayed at the place of business.
Violations & Fines
Late payment triggers a 50 percent penalty plus 1 percent monthly interest under Sec. 13-435; continued nonpayment can be cited as a municipal infraction under Sec. 13-436, with each day a separate offense.
Frequently Asked Questions
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What happens if I don't pay on time?
Sources & Official References
Other rules in Billings
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