Class 1

Period January 1 – December 31

Delinquent March 1

Rate of tax for Retail sales 1/15 of 1%

Rate of tax for Retail sales 1/10 of 1%

(effective 09/01/2002)

Wholesale Sales

Class 1 (A) Rate 1/60 of 1%

                   Rate 1/40 of 1%

(effective 09/01/2002)

Class 1 (B & C) Rate 3/80 of 1%

(effective 09/01/2002)

Class 1 (D) Rate 1/20 of 1%

(effective 09/01/2002)

Class 2

Period April 1 – March 31

Delinquent June 1

Rate of tax for Retail sales 1/10 of 1%

Rate of tax for Retail sales 3/20 of 1%

(effective 09/01/2002)

Rate of tax for Wholesale sales 1/40 of 1%

Rate of tax for Wholesale sales 3/80 of 1%

(effective 09/01/2002)

Class 3

Period July 1 – June 30

Delinquent September 1

Rate of tax for Retail Sales 1/8 of 1%

Rate of tax for Retail Sales 3/16 of 1%

(effective 09/01/2002)

Rate of tax for Wholesale Sales 1/40 of 1%

Rate of tax for Wholesale Sales 3/80 of 1%

(effective 09/01/2002)

Class 4

Period October 1 – September 30

Delinquent December 1

Rate of tax 1/15 of 1% of all fees, commissions, margins or other charges

Rate of tax 1/10 of 1%

(effective 09/01/2002)

Effective 7/1/2008 Interest Rate  * 9%

(.0002464 daily rate)

*Subject to change each July