BUSINESS LICENSE / IN CITY CONTRACTOR LICENSE
HOW TO AVOID PAYING PENALTIES The City of Seneca’s business licenses will expire on April 30th each year. To avoid paying penalties, please pay before April 30th. Penalties will be applied on May 1st for any unpaid business license fees.
PLEASE NOTE: Business License Rate Changes for Some Businesses The City of Seneca uses the North American Industry Classification System (NAICS) to classify all businesses. Rate changes are made to some businesses based on their NAICS classification. Those changes will be reflected on your renewal application. You may also check your NAICS code on the US Census Bureau website: http://www.census.gov/eos/www/naics/. The City of Seneca uses the 2022 edition.
CALCULATION OF GROSS RECEIPTS When calculating your gross receipts, please round gross receipts up to next thousand before calculating your business license fee. Ex: if your gross receipts are $41,329, round up to $42,000 before calculating the business license fee.
Declining rates apply in all classes for gross income in excess of $1,000,000, unless otherwise specifically provided for in this ordinance. Please call for assistance in calculating gross receipts over $1 (one) million.
PAID BUSINESS LICENSE TO ANOTHER CITY/TOWN REMINDER: If you paid a business license to another City/Town, you may deduct those gross receipts from the City of Seneca business license. Please provide documentation of the breakdown of gross receipts paid to another City/Town.
PROOF OF GROSS RECEIPTS The City of Seneca requires “in city limits” businesses to submit proof of gross receipts with the renewal application for a business license.
The following are examples of proof of gross receipts: (Please note that additional information may be required).
- copy of your “Federal Tax Return” (Schedule C Form 1040, Form 1065, Form 1120, or Form 1120S)-front page only of the business return
- a certified letter from an independent accounting firm
- an independent accounting firm may sign and stamp your application
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OUT OF CITY CONTRACTOR LICENSE
HOW TO AVOID DELAYS If you are a contractor located outside the city limits you will be required to submit project information for each job within the City of Seneca.
You will need to apply for the permit prior to the Contractor License. The Contrator License cannot be issued until the associated permit is issued.
HOW TO APPLY If this is your first project of the calendar year please go to Apply Online and submit a new Contractor License application.
If this is not your first project and you already have a CL for the current calendar year: Click View your Licenses > Click your license number > Click Edit my License > Scroll to the project information and add rows for the new project > Submit.
Once your submission is reviewed and the associated permit is issued you will be required to pay the permit and license fees.
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TAX REPORTS
HOSPITALITY TAX INFORMATION The City of Seneca adopted ordinance 2003-02, an ordinance which established a two percent (2%) Hospitality Tax on gross proceeds derived from the sale of prepared foods and beverages with the city limits of Seneca. Click Here to review additional information about the collection, reporting and remitting of this 2% tax.
ACCOMODATIONS TAX INFORMATION The City of Seneca adopted ordinance 2003-02, an ordinance which established a one and a half percent (1.5%) Accomodations Tax on gross proceeds derived from the rental or charges for any rooms, campground spaces, lodging or sleeping accomodations with the city limits of Seneca. Click Here to review additional information about the collection, reporting and remitting of this 1.5% tax.
PAYMENTS OF FEES If these taxes are required for your business you will receive an email from us once your TAX license has been set up. To submit your tax reports click "Submit Tax Reports" from the left-hand side. Choose the TAX license for your business. Enter appropriate information and Submit. Payment will be requested after review of the submission.
The fee collected by the seller or provider of services or items as required under section 1-103 shall be remitted to the City of Seneca as follows:
- On a monthly basis when the estimated amount of average collections is more than fifty dollars ($50.00) a month (annual gross revenue in excess of thirty thousand dollars ($30,000.00)).
- On a quarterly basis when the estimated amount of average collections is between twenty-five dollars ($25.00) to fifty dollars ($50.00) a month (annual gross receipts between fifteen thousands dollars ($15,000.00) to thirty thousand dollars ($30,000.00)).
- On an annual basis when the amount of average collections is less than twenty-five dollars ($25.00) a month (annual gross receipts less than fifteen thousand dollars ($15,000.00)).
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