Frederick County Government Offices are closed Friday, June 5, 2020. We are currently experiencing technical difficulties with our online Tax Payments and multiple Citizen Services. Get full information here:

We apologize for the inconvenience, and are working to resolve the issues.

 Gross Receipts under $100,000.00 (Fixed Fee)
Amount of Gross Receipts*
Fixed Fee
Under $4,000.00 $0.00
$4,000.00 - $14,999.99  $30.00 fixed fee
$15,000.00 - $99,999.99 $50.00 fixed fee
$100,000.00 or more see table below

*Renewal Form and Form 762B still required.

Gross Receipts of $100,000.00 or More
(Calculation of Rate [according to Business Category] multiplied by Total Gross Receipts) 
Business Category Amount of Gross Receipts Rate Per $100.00 of Gross Receipts
Wholesale Merchant (report gross purchases) $100,000.00 or more
$.05 (.0005) x Total Gross Receipts
Contractors, Builders & Developers
$100,000.00 or more $.16 (.0016) x Total Gross Receipts
Retail Merchant $100,000.00 or more $.20 (.0020) x Total Gross Receipts 
Business, Personal & Repair Services
$100,000.00 or more  $.36 (.0036) x Total Gross Receipts 
Professional, Financial & Real Estate Services
$100,000.00 or more
$.58 (.0058) x Total Gross Receipts 
Business Category  Rate (per year unless otherwise specified) 
Distiller's License, Winery License, or Brewery License   $500
Bottler's License   $150
Wholesale Beer and Wine License   $200
Beer On, Beer Off, Wine On, Wine Off  $20 Each
Mixed Beverages Seating Capacity:
50-100 $100 plus gross receipts
101-150 $150 plus gross receipts 
151 and over
$200 plus gross receipts 
Private Non-Profit Club Operating a Restaurant
$200 plus gross receipts
Amusement Machine Operator  $10 per machine for less than 10 machines plus $.20/$100 gross receipts
$100 for 10 or more machines
Fortune Teller, Clairvoyant, Phrenologist, Spirit Medium, Astrologer, Hypnotist, or Palmist $1000
Itinerant Merchant $500
Claims Adjuster, Savings & Loan Association, and Credit Union  $100
Gasoline and Oil Sales and Distribution  $100 per vehicle
Carnival, Circus, and Speedway  $500 per performance 
Massage Parlor $200 
Coliseum, Arena, and Auditorium  $1000 
Junk Dealer  (same as retailers)
Precious metals dealers  (same as retailers)
Transient Bankrupt and Trustee Sales  $500
Photographer (out of State)  $30
This list is NOT all-inclusive. Please contact Commissioner of Revenue at 665-5681 for additional categories and rates.