A Supplemental Fee, as defined by Polk County, is a fee added to the Business Tax (BTax) Account after the renewal period and after the BTax has been paid. The Fee is added for the changing, or addition, of a Business Class Code. Any of the information to include the business code can be changed without additional fees added, that is until the account has been paid.
Supplemental Fee Cost
The amount of the fee is dictated by the Base Code Cost.
If more than 1 code is the base, than the highest valued code is used for calculations
The Fee is dependent on if the new code is the same, lesser, or greater in value than the base
Business Class Codes
Class A
Base Cost: $31.50
Class B
Base Cost: $57.75
Class B+
Base Cost: $57.75
Requires a license and documentation of that license
Class C
Base Cost: $315.00
Addition of Same Current Code
This is the same class being added. Adding an A to an A, B/B+ to a B/B+, C to a C
Examples or details listed below are based on Business Tax Year 2019/2020 costs.
When a supplement business/class code is added and is the same rate, the cost is 20% of the annual cost of the business/class code.
Class A > 31.50 * .20 = 6.30
Class B/B+ > 57.75 * .20 = 11.55
Class C > 315 * .20 = 63.00
Addition of Different Code (Lesser Value)
Examples or details listed below are based on Business Tax Year 2019/2020 costs.
When a supplement business/class code is added and is a lesser rate, the cost is 20% of the annual cost of the business/class code of the existing business/class code.
Existing Class B adds Class A > 57.75 * .20 = 11.55
Existing Class C adds Class B or Class A > 315 * .20 = 63.00
Addition of Different Code (Higher Value)
Examples or details listed below are based on Business Tax Year 2019/2020 costs.
When a supplement business/class code is added and the additional business/class code is a higher rate, the cost is 20% of original business/class code plus the difference between the lower and higher cost of the business/class codes.
Original Class A and adds Class B:
31.50 * .20 = 6.30 + difference between A and B = 57.75 - 31.50 = 26.25 > TOTAL COST 32.55
Original Class A and adds Class C:
31.50 * .20 = 6.30 + difference between A and C = 315.00 - 31.50 = 283.50 > TOTAL COST 289.80
Original Class B and adds Class C:
57.75 * .20 = 11.55 + difference between B and C = 315.00 - 57.75 = 257.25 > TOTAL COST 268.80
Removal of a Code
This is not normal business practice due to no logical reason for its practice. No charge would be incurred and customer would be suggested to wait until renewal period.