ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
Customer Notice: To schedule an appointment, please contact us at [email protected].
City/town name: st. johns city code: sj | business code | tax rate |
---|---|---|
Advertising | 018 | 3.00% |
Amusements | 012 | 3.00% |
Contracting-Prime | 015 | 3.00% |
Contracting-Speculative Builders | 016 | 3.00% |
Contracting-Owner Builder | 037 | 3.00% |
Job Printing | 010 | 3.00% |
Manufactured Buildings | 027 | 3.00% |
Timbering and Other Extraction | 020 | 3.00% |
Severance-Metal Mining | 019 | 0.10% |
Publication | 009 | 3.00% |
Hotels | 044 | 3.00% |
Hotel/Motel (Additional Tax) | 144 | 3.00% |
Residential Rental, Leasing & Licensing for Use | 045 | 2.00% |
Commercial Rental, Leasing & Licensing for Use | 213 | 2.00% |
Rental, Leasing & Licensing for Use of TPP | 214 | 3.00% |
Restaurants and Bars | 011 | 3.00% |
Retail Sales | 017 | 3.00% |
Retail Sales Food for Home Consumption | 062 | 3.00% |
MRRA Amount | 315 | 3.00% |
Communications | 005 | 3.00% |
Transporting | 006 | 3.00% |
Utilities | 004 | 3.00% |
Use Tax Purchases | 029 | 3.00% |
Use Tax From Inventory | 030 | 3.00% |
1. Have a 1.00% rate on sales or purchases of tangible personal property sold at retail exceeding $1,500 per item. (Local Option V). Effective September 01, 2010, sales or purchases of tangible personal property sold at retail exceeding $1,500 per item shall be taxed at the city's general TPT rate.
2. Adopted Appendix IV.
3. Impose an additional 1.00% bed tax. Impose an additional 3% bed tax (effective September 01. 2011).
Transaction Privilege Tax
3.00% (Effective November 01, 2011)
2.00% (through October 31, 2011)
Use Tax
3.00% (Effective November 01, 2011)
2.00% (through October 31, 2011)