Business License Fees and Taxes
Business License Tax
As provided in the Town Code, Chapter 22, Taxation, 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. New businesses should contact the Dayton Town Office prior to applying for license.
Download Business License Applications
- Business License Application (existing businesses)
- Business License Application (new businesses)
- Home Occupations Permit Application
- Short Term Rental Application
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
Meals Tax
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 Chapter 22, Taxation, Meals Tax.