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Property Tax & Trade License

Property Tax Unit

This unit is responsible for the collection of property taxes

What is property tax?

This is tax collected on both residential and commercial properties in Jamaica that are listed on the Valuation Roll.

Who pays property tax?

Property Tax is payable by all persons in possession of land; such as the owner, occupier, mortgagee in possession or other person in actual possession of such property.

Why do we pay property taxes / what is it used for?
  • It generates revenue to fund the public & community amenities provided by the parish council.
  • Maintenance and expansion of street lighting.
  • Collection and disposal of solid waste in the parish.
  • Community infrastructure and civil improvements by the parish council.
  • Administration of Local Authorities.
  • Repairs to fire stations, and rehabilitation of parochial/farm roads.
How can payments be made?

Property Tax is due and payable on the 1st of April in each year. Payments can also be made:

  • Annually (April 1st)
  • Biannually (April 1st and October 1st
  • Quarterly (April 1st, July 1st, October 1st and January 1st)
What are the payment options available?
  • Paying Online
  • Paying Inline
  • Paying at outstations or mobile unit
What are the penalties for non-payment of property taxes?
  • A summons may be issued for person/s responsible
  • Lien and /or Forfeiture of property
  • Levy Warrant or Distrain on Goods or Securities
  • Garnishment
Properties exempted from paying property taxes?
  • Churches
  • Schools
  • Hospitals
  • Other government owned properties/ buildings
  • Properties that are registered as a charitable, social or cultural organization which is approved by the government

Trade licence

A trade licence is a licence issued at a charge to persons trading in consumable goods including retailers, merchants, general factor or wholesale dealer, auctioneers or commissioned agents. The charge on trade licences provides administrative support to the clarendon parish council. it also pays for enforcement and anti-vending operations.

Trade Licences are regulated by the 1901 Licences on Trade and Business Act which requires that persons carrying on a trade or business shall obtain a trade licence.

The licensing period runs from April 1, of one year, to March 31st of the following year.

Who Needs To Apply For A Trade Licence?

All persons trading in consumable goods such as retailers, merchants, general factor or wholesale dealers, auctioneers or commission agents, wharfinger, super-cargo and newspaper proprietors need a trade licence to legally operate their businesses. Trade licences are issued by the Inland Revenue Department at any of the aforementioned locations.

Failure to file annual returns will result in an assessment being made by the Collector of Taxes and served on the non-compliant individual.

All arrears are collectable up to seven years (inclusive of current year) and penalties include levy on goods and chattel of the business and/or court action.

Who Is A Retailer?

A retailer is any person occupying a store, shop, room or fixed stand, who buys from a merchant, importer or otherwise, or who himself imports or sells in small quantities to those who use the goods.

Who Is A Wholesale Dealer?

A wholesale dealer is any person who buys large quantities of goods, warehouses them and resells them in bulk.

What Is A Newspaper?

A newspaper is any paper containing public news, intelligence or occurrences, remarks or observations thereon printed for sale and published in Jamaica, periodically or in parts or numbers at intervals not exceeding twenty -six days between publications of any two such papers, parts numbers.

What is the procedure for obtaining a Trade Licence?

Step 1

Visit your nearest Inland Revenue Department office and complete an Application Form.

Step 2

If you are a retailer, you will be required to file an annual return with details for each branch of the business as to either of the following:

  1. Turnover for the twelve consecutive months immediately preceding the first day of April or
  2. Turnover for the preceding calendar year or
  3. Estimated turnover if there are no previous records of trading as a retailer or
  4. Computed (notional) turnover where the business has been operating for a portion of the year

Trade Licence Fee Schedule

Retailers
Classification
Fees
Per Day
Grade I
For each designated place of business Annual turnover is less than $500,000
$2500.00
$6.84
Grade II
Annual turnover $500,000 > $1,000,000
$5000.00
$13.69
Grade III
Annual turnover $1,000,000 - $2,500,000
$10,000.00
$27.39
Grade IV
Annual turnover $2,500,000 > $5,000,000
$15,000.00
$41.09
Grade V
Annual turnover $5,000,000 > $10,000,000
$25,000.00
$68.49
Grade VI
Annual turnover is $10, 000,000 > $15,000,000
$35,000.00
$95.89
Grade VII
Annual turnover is $15,000,000 > $25,000,000
$45,000.00
$123.28
Grade VIII
Annual turnover is $25,000,000 > $50,000,000
$55,000.00
$150.68
Grade IX
Annual turnover is $50,000,000 > $100,000,000
$65,000.00
$178.08
Grade X
Annual turnover exceed $100,000,000
$75,000.00
$205.47
Business / Trader
Classification
Fees
Merchant, General Factor, Wholesale Dealer
A designated place of business with liberty to store in and deliver out of public and other warehouses
$5,000.00
Auctioneer or Commission Agent
A person carrying on business and shall include one designated place
$5000.00
Wharfinger
Each wharf
$5000.00
Super-cargo
Each person carrying on a business
$5000.00
Proprietor of Newspaper
For each designated newspaper
Daily $5000 Other than Daily $1000

Licence fee is payable for all the categories of business listed above.

Licence fees were revised as of April 1, 2015. Licence fees are determined by the classification of the business/trader or retailer. All fees are payable to the Collector of Taxes at the offices of the Inland Revenue Department at the following locations:

  • 7 Windsor Avenue, May Pen
  • Bustamante Drive, Lionel Town
  • Main Street, Chapelton

Breaches

  • Failure to take out a Trade Licence
  • Failure to display your Trade Licence
  • Failure to file your annual returns
  • Failure to display whilst selling wine, beer or other malt liquor

The following actions can be taken concerning any breach:

  • A fine of up to $250,000.00
  • Levy against goods/chattel
  • Court action and/or closure

Laws Governing Trade License

  • Licences on Trade and Business Act
  • Tax Collection Act
  • Tax Collection (Amendment 2015) – Licence on Trade and Business Act

 

 

Breaches And Fines That Can Be Levied Against Those In Breach