Calculating Special Occupational Tax - Tobacco Products

Multiply the monthly rate by the number of months in the current tax period

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

$41.61

$41.61

$41.61