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What is Gross Receipts Tax?

Home Business Registration What is Gross Receipts Tax?
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Gross receipts are the total amount a business receives from all sources during its annual accounting period, without subtracting any costs or expenses. Business types are categorized by NAICS (North American Industry Classification System) codes as defined below. This code is assigned a profitability index that corresponds to a specific tax rate. The tax rate applied to gross receipts will determine the tax assessment. The current schedule of rates is available below:

  • Business Occupation Tax Schedule of Rates (PDF)

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  • Departments & Divisions
    • Asset Management
    • Community Development
    • Environmental Public Works
    • Finance
    • Fire
    • Police
    • Recreation, Parks, Historic & Cultural Affairs
    • Transportation
    • City Attorney
    • City Clerk
    • Communications & Engagement
    • Court Services
    • Geographic Information Systems (GIS)
    • Human Resources
    • Special Events
    • Organizational Performance
  • Discover Us
    • Calendar
    • Demographics & Population
    • Roswell Vision, Mission, & Core Values
    • Roswell Green
    • Historic House Museums
    • Rentals
  • Government
    • Mayor
    • City Council
    • Agendas, Briefs, and Minutes
    • Boards & Commissions
    • Leadership Team
  • Services
    • Alert Roswell
    • Make a Payment
    • Open/Public Records Request
    • Permitting & Licensing
  • Business
    • Alcoholic Beverage Licenses & Catering Permits
    • Alcohol Pouring & Handling Permits
    • Business Registration
    • Planning & Zoning
    • Procurement Opportunities
    • Roswell Inc
  • Residents
    • City Code Online
    • Elections
    • Get Involved
    • Rentals
    • Upcoming Events
    • Libraries