2012-2013%20new%20BL%20app%20fee%20worksheet%20and%20fee%20schedule

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2012-2013%20new%20BL%20app%20fee%20worksheet%20and%20fee%20schedule Powered By Docstoc
					CITY OF HENDERSONVILLE                                                                              Important Phone #’s
      TH          rd
145 5 Ave East/3 Floor                                                                              Fire – (828)697-3024
P.O. Box 1760                                                                                       Zoning – (828)697-3010
Hendersonville, NC 28793-1760                                                                       ABC Board – (828)693-4112
Business License Phone: (828)697-3052                                                               Business License Fax: (828)697-5894

                                            PRIVILEGE (BUSINESS) LICENSE APPLICATION
                                License # ___________ Acct # ___________ Customer # __________

Date: ____________ O New Application O Renewal Change: O Ownership O Name O Address

Business Name: ____________________________________________________________________________________
(Full legal name as shown on income tax return and include DBA name- Sole Proprietorships should indicate the owner’s name)
Type of Business: O Corporation O Partnership O Sole Proprietorship O Other ___________________________

Business Location________________________________                                Mailing Address ____________________________
_______________________________________________                                  _________________________________________
Contact Name __________________________________                                  Email Address _____________________________
Phone # _______________________________________                                  Website __________________________________
Cell# __________________________________________                                 Type of Business ___________________________
Fax # __________________________________________                                 Business Start Date _________________________
Tax ID#/SS# ____________________________________                                 State/Driver License # _______________________

Check any activities that relate to your business:

O Retail Sales                                              O Chain Store                           O Electronic Gaming Operations
O Service Business – (Describe Below)                       O Auto Sales                              (Sweepstakes) # Machines ________
   _____________________________                            O Auto Repair                           O Mail Order Business
O Building/Trade Contractor (See Below)                     O Restaurant # Seats _____              O Other (Describe Below)
License Type _______________________                        O Alcohol Sales                           _______________________________
NC Occupational License# ____________                       O _____________________                 O _______________________________

Is your business located in the city limits? ________ Number of Employees __________
Is your business home based? ______ If your business is home based and inside the city limits you must submit a Home
Occupation Use Form for approval from the Zoning Department.

I certify that I have the appropriate authority to act on behalf of the business and that all representations made in these forms are true and correct.
I further certify that I am familiar with the financial records of the business and that the gross receipts as shown in the application are consistent
with the gross receipts of either (circle one if applicable):
      1. The total gross receipts or portion thereof from bookkeeping records for business conducted inside city limits, as reported on the income
            tax return.
      2. As reported to the NC Department of Revenue Sales & Use Tax Division for the previous 12 months
      3. Estimate of gross receipts (An estimate will only be accepted if the business has been open less than 1 year)
      4. No Gross Receipts- Schedule B, C or Exempt only
All information regarding gross receipts is held in the strictest confidence and shall not be subject to public inspection.

Signature Required: ______________________________________              Date: ________________

Print name: _____________________________________________

                              Complete worksheet on back to determine your fee amount.


Faxed Zoning ________ Approval Date _______                                     Faxed Fire _________ Approval Date ________
Zoning Signature_________________________                                       Fire Signature ___________________________
                               WORKSHEET- RETURN TO THE CITY OF HENDERSONVILLE TAX OFFICE


COMPANY NAME: ____________________________________________________

PLEASE NOTE: If your business falls completely within the categories listed in Schedule B or C or are exempt from the
privilege license fee (as described on the attached fee schedule) you may skip to step 3. However, if any portion of your
business falls under Schedule A, you must complete steps 1 and 2 for that portion of your business.

Step 1: Enter your gross receipts from your 2011 tax return ________________
(EXCLUDE any gross sales receipts for categories in Schedule B and/or C and only report gross sales
receipts for business conducted in the City of Hendersonville. Do not complete this section if your
business activities are only in categories shown in Schedule B and/or C)

Step 2: Determine your privilege license fee under schedule A.

 For gross receipts between $0 and $250,000.00, enter “$35” on Line 1 and proceed to step 3.
 For gross receipts between $250,001 and $500,000.00, enter “$70” on Line 1 and proceed to step 3.
 For gross receipts in excess of $500,000, complete the following table:

Round the gross receipts entered in Step 1 to the next thousand _________________
               st
Subtract 1 $500,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . – $500,000.00

Total gross receipts after subtracting $500,000 . . . . . . . . . . . . .                       _________________

Divide by 1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     _________________

Multiply by .60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   _________________

Add $70 flat fee for first $500,000. . . . . . . . . . . . . . . . . . . . . . . . . + $70

Total Schedule A fee (copy this number to Line 1) . . . . . . . . . . . . _________________


                                                                                  ________________
                                                                                  LINE 1
Step 3: Determine if any Schedule B and/or C Fees apply to your business using the fee schedule provided.

Business Activity                                                                               License Fee

________________________                                                           $______________

________________________                                                           $______________

________________________                                 $______________
(Use additional sheet of paper if necessary and list each category)

Late fee /Penalties: Fees are due on July 1 and considered delinquent as of July 2 and a late penalty will be assessed as of
August 1 at 5% of the amount of the license per month up to a maximum of 25%, with a minimum of $5.00. Conducting
business within the city without paying the fee imposed by the City of Hendersonville Code of Ordinances and without
posting a valid license is a misdemeanor. Each day business is conducted in violation of the ordinanceis considered a
separate violation.

Add all applicable fees and enter total on Line 2.                                                     ________________
                                                                                                                    LINE 2

Step 4: Add lines 1 and 2 to calculate Total Due for 2012 Business License Fee                                      $ _______________

Penalty (if paying after July 30, 2012) $____________                                           Total $_______________
If you fail to provide this information, the City reserves the right to assess a tax on an estimation of gross receipts for the business, based upon the best
information of comparable businesses, or any other information the Tax Collector deems reliable.
                                              BUSINESS LICENSE FEE SCHEDULE 7/1/2012 – 6/30/2013
Business License Fees must be paid before beginning operation of all types of businesses located within the City limits of Hendersonville, except for those businesses that
have been exempted by Federal, State or local authority. Those businesses located outside the City that conduct business within the City limits are also required to obtain a
Business License. Listed below are three Fee Schedules “A”, “B” and “C”. Please review each section for the fees that may apply to your business activities.
Note: Some businesses with various types of activities may be required to pay a fee under more than one section of this Business License Fee
Schedule. You only need to report gross receipts for activities under Schedule A and only for business conducted inside the City limits of
Hendersonville.
Schedule “A” – Gross Receipts-Business License Fees Based on Gross Sales/Receipts/Income
EXCLUDE ANY INCOME FROM BUSINESS ACTIVITIES TAXED UNDER SCHEDULE “B” and/or “C”.
New Businesses: Estimate gross receipts from your start date until June 30, and apply the estimated amount to the tables below.
Renewals:            List the exact gross receipts as reported on your most recently completed tax return and apply the amount to the
tables below. Note: Only give us the portion from your tax return that was gross receipts for business done in
                      the City limits of Hendersonville.
Types of Gross Receipts Businesses: Any Retail, Wholesale, Manufacturing and/or Service businesses, trades or professions, intended for
profit or financial gain. Service establishments may include, but are not limited to the following types of business activities:
Advertising Agency                Courier Service                    Monuments                          Repair Service (non-auto)          Telegraph Service
Ambulance Service                 Delivery Service                   Nightclubs                         School of Instruction              Temp Employment Agency
Armored Car                       Equipment Rental                   Painting                           Security Guard Service             Trades
Bars                              Landscaping                        Parking Lots                       Sign Installation                  Transfer/Warehouses
Catering                          Lounge                             Printing Service                   Software Development
Child Care Service                Mail Order Service                 Property Management                Stockbroker
Cleaning                          Miscellaneous                      Public Relations Firm              Storage
Consulting                        Modeling                           Rental Agency                      Tattoo/Body Piercing


Fee Table for Schedule “A”                                                             If your Schedule “A” Gross Receipts are GREATER THAN $500,000, follow the
Gross Sales/Receipts/Income License Fee                                                example below. Otherwise, use the fee table to the left.
$          0.00 - 250,000.00         $ 35.00                                                 1. Gross receipts . . . . . . . . . . . . . . . . $579,000.00
$ 250,000.00 - 500,000.00         $ 70.00                                                    2. Round up to next thousand . . . . . 580,000.00
For Receipts over $500,000 use formula below                                                 3. Subtract 1st 500,000.00 . . . . . . . . . 500,000.00
$70 for 1st 500,000 + $.60 per additional $1,000                                                                                                        80,000.00
A privilege license fee computed on basis of gross receipts, “gross receipts”                4. Divide by 1,000 . . . . . . . . . . . . . . . =             80.00
means the amount reported as gross receipts on a businesses state or federal                 5. Multiply by .60 . . . . . . . . . . . . . . x                 .60
income tax return filed the previous year. You may also owe flat fees under                  Subtotal . . . . . . . . . . . . . . . . . . . . . . . . $     48.00
Schedule “B” or “C” in addition to Gross Receipt fees.                                       Add $70 flat fee for 1st $500,000 . . . . +                    70.00
                                                                                             Total Amount Due . . . . . . . . . . . . . . . . $            118.00
Schedule “B” – Business License Fees Limited under General Statutes – Do not report Gross Receipts amount from this
category (only pay the flat fee listed). Each activity is taxed separately under this law. Businesses conducting these activities are taxed under this
schedule in addition to schedule “A” or “C” if applicable.
Advertising – Outdoor                          35.00      Electrical Contractor                        50.00        Movie Video/Rental/Retail                      25.00
Amusements – (riding devices, pinball, etc.) 25.00        Electronic Video Game – per machine           5.00        Music Machines/Juke Box                          5.00
Amusements – Admission charged                 25.00      Elevator Installation                       100.00        Outdoor Theater                               100.00
Automatic Sprinkler Installation             100.00       Employment Agency                           100.00        Pawnbroker                                    275.00
Automobile Dealership                          25.00      Firearms Dealers (Fed License Required)      50.00        Piano/Organ-Sales, Repair, Maintenance          5.00
Automotive Equipment (Retail)                 12.50       Fortunetellers, Palmists                  2,600.00        Plumbing Contractor                             50.00
Automotive Equipment (Wholesale)               37.50      Garage – Car Repair                          12.50        Pool Tables                                     25.00
Barber/Beauty Shop Each Operator                2.50      Heating/Mechanical Contractor                50.00        Precious Metal Managers/1st year employee      10.00
Bicycles – Sale/Accessories                    25.00      Hotel, Motel, Tourist Home per room (min $25) 1.00        Precious Metal each employee renewal             3.00
Bowling Alley – per alley                      10.00      Ice Cream – Retail Sales                      2.50        Radio/TV/Accessories-Sales or Repairs           5.00
Campground/Travel Parks                        12.50      Itinerant Merchant – 6 months max           100.00        Restaurant, Café, Cafeteria, etc. 0-4 seats    25.00
Chain/Branch Store (Start 2nd location)       50.00       Knives/Daggers/Similar Weapons              200.00        Restaurant, Café, Cafeteria, etc. > 4 seats    42.50
Check Cashing Businesses                      100.00      Laundries                                    50.00        Service Station/Fuel                           12.50
Collections Agency                             50.00      Loan Agency or Loan Broker                 100.00         Specialty Market Operators                    200.00
Contractor (State Licensed)                    10.00      Manicurist – Each Operator                    2.50        Sundries (soft drinks, tobacco, vending)         4.00
Contractor (not state licensed See “A”)                   Motorcycle Dealers                           12.50        Tobacco Warehouse                               50.00
Dry Cleaners                                    50.00     Movie Theaters – per screen                200.00         Undertakers                                     50.00
Schedule “C” – Flat Fees Regulated by City of Hendersonville
Electronic Gaming Operations (formerly Internet Access Providers)         $2,600.00 up to five (5) machines-over (5) machines- $500.00 per machine
Carnival $100.00/week + $5.00 per device              Taxicabs $ 15.00/Per Cab
Exemptions: The following business activities are exempt per State statute from the City Business License Fee. Exempt businesses engaging in other non-
exempt business activities, ARE taxable. Example: The sale of computer hardware is not taxable, however software sales, and service/repair receipts are taxable.
Accountants            Bail Bondsmen                    Dentists                   Massage Therapist             Opticians                 Railway Companies
Alarm Dealer           Banks                            Embalmers/Mortician        Motor Fuel Distributor        Optometrists              Real Estate Appraisers
Alarm Monitoring       Breweries                        Engineers                  Motor Fuel Wholesale          Osteopaths                Savings & Loan Association
Appliance Retail       Bus Companies                    Healers                    Non Profit/Charitable         Pest Control Applicator   Telephone Companies
Appliance Rental       Chiropodists                     Home Inspectors            Oculists                      Pharmacist                Trucking Companies
Architects             Chiropractors                    Insurance Co/Agents        Office Equipment Retail       Photographers             Users of Newsprint
Attorneys              Computer Hardware Retail         Land Surveyors             Office Equipment Rental       Physicians/Surgeons       Veterinarians
Auctioneers            Computer Hardware Rental         Landscape Architects       Ophthalmologist               Private Detectives        Wineries

				
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