Calculating Special Occupational Tax - Tobacco Products
Multiply the monthly rate by the number of months in the current tax period |
Special occupational tax rates for tobacco products
| 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 |