License Fees and Taxes
Business License Tax
As provided in the Town Code, Title 3.1, License Taxes , it is required that any person engaged in a business within the Town must procure a business license. This includes all phases of business, profession, trade, or occupation conducted in the Town. Cost of the license varies according to type of occupation and amount of gross receipts in a given year.
To avoid a penalty fee, please observe the following:
- A business license is required to operate a business in Dayton.
- Current business license holders will be mailed a business license application in January of each year.
- All existing businesses must renew their license by March 1st of each year.
- Any new business must obtain a license before proceeding with establishing their enterprise.
Business Classification Fee
- Retail Sales @ $0.15 per $100 of Gross Receipts BUT NOT LESS THAN $20.00 Total Gross Receipts for Past Calendar Year
- Contractors @ $0.12 per $100 of Gross Receipts BUT NOT LESS THAN $20.00 Total Gross Receipts for Past Calendar Year
- Financial, Real Estate, & Professional Services @ $0.30 per $100 of Gross Receipts BUT NOT LESS THAN $20.00 Total Gross Receipts for Past Calendar Year
- Repair & Other Services @ $0.20 per $100 of Gross Receipts BUT NOT LESS THAN $20.00 Total Gross Receipts for Past Calendar Year
The Town imposes a meals tax rate of 5% on the amount paid for meals purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not. The tax is collected at the end of each quarter. For additional details, see Town Code, Title 13, Meals Tax .
Real Estate Tax
The Town of Dayton’s Real Estate Tax rate is $0.08 per $100 of Rockingham County assessment value. Real Estate Taxes are paid to Dayton semi-annually. The first payment is due June 5 and the second payment is due December 5. A penalty of 5% is charged for late payments. After a bill is delinquent a month, interest is also charged. The tax bills are usually mailed the month preceding the due date. For additional information, see Town Code, Title 12, Real Estate Taxation.
Vehicle License Tax
The Town of Dayton imposes a vehicle license tax upon every person owning a motor vehicle, trailer and semi-trailer regularly garaged, stored, or parked in the Town of Dayton, and used on the streets and highway of this town as of January 1 of the license year. The license year shall commence on January 1 and shall expire on December 31. The Town Vehicle License Tax is due on December 5th of the license year. The fee may be paid at the Town Treasurer’s Office. Penalty for any payments received after December 5 is $10.
The Town of Dayton will utilize the DMV VRW Program to enforce non-payment of the vehicle license tax. This program allows the Town to notify the DMV of any residents that have not paid the vehicle license tax. Once notified, the program will not allow a resident to conduct business with the DMV until payment is received by the Town of Dayton for the vehicle license.
|Motor Home||$30.00||Pull Camper||$10.00|