5.04. 205 - Tax rates for Class A through Class S—Progressive rates. If annual gross receipts are:Then the business tax is: Not over $42,857.00 $60.00 Over $42,857.00 but not over $1,000,000.00 $60.00, plus $1.40 per $1,000.00 of annual gross receipts over $42,857.004 more rows