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Personal Property Tax: Business

All businesses are required to list their tangible personal property (e.g., machinery, equipment, furniture, cash registers, etc.) used in connection with a business. It is taxable at the site of the business premises. A separate business listing form must be completed for each business. The deadline for listing also is January 31st. Tax rates are the same for all types of properties. A 10% penalty is applied for each late filing. The penalty is compounded by 10% for each year (up to six) the property is not listed.

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