Workers‘ Compensation |
|
|---|---|
| — Based on $ 21,300 payroll cap effective July 1, 2007 | |
| Average cost for all manufacturing per $ 100 payroll | $ 4.68 |
| Average cost for office workers ( 8805 ) 100 payroll | $ .45 |
| Maximum weekly benefit | $ 653 |
| North Dakota Workers Safety & Insurance | |
Unemployment Insurance |
|
|---|---|
| 2008 taxable base | $ 22,100 |
| Percentage Rate | |
| Average amount among all employers (based on 2005 total wages) | 0.82 % |
| Average amount for new employers (non construction) | 1.60 % |
| Maximum weekly benefit (revised each July 1st) | $ 385 |
| Job Service North Dakota | |
Utilities |
|||
|---|---|---|---|
| Electric Power Average Rates | |||
| Ottertail Power Company | |||
| Standard commercial rate - general service | |||
Urban (401) Monthly minimum |
$ 6.65 | ||
Rural (409) Monthly minimum |
$ 7.95 | ||
Both 401 and 409 Kilowatt-hour charge |
First 1,000 kwh - 9.153¢ Next 1,000 kwh 8.054¢ Excess kwh - 6.589¢ |
||
All kwh in excess of 200 kwh per month per kw of billing demand |
4.928¢ | ||
Demand charge |
N/A | ||
Additional charges |
Additional kva charges may apply depending on connected load. Contact Otter Tail Power Company for more information. |
||
| Water heating credit for standard general service | |||
Direct control water heating credit |
$2 | ||
| Standard large commercial rate - large general service | |||
Transmission service |
|||
First 100 kw of billing demand |
$ 7.80 / kw | ||
Excess kw of billing demand |
$ 6.60 / kw | ||
Energy - kwh charge |
2.944¢ | ||
Energy - excess kwh charge |
N/A | ||
Energy - all kwh over 360 per kw of billing demand |
2.682¢ | ||
Primary service |
|||
Customer charge |
N/A | ||
First 100 kw of billing demand |
$ 8.20 / kw | ||
Excess kw of billing demand |
$ 6.95 / kw | ||
Energy - kwh charge |
3.004¢ | ||
Energy - excess kwh charge |
N/A | ||
Energy - all kwh over 360 per kw of billing demand |
2.737¢ | ||
Secondary service |
|||
Customer charge |
N/A | ||
First 100 kw of billing demand |
$ 8.65 / kw | ||
Excess kw of billing demand |
$ 7.30 / kw | ||
Energy - kwh charge |
3.066¢ | ||
Energy - excess kwh charge |
N/A | ||
Energy - all kwh over 360 per kw of billing demand |
2.792¢ | ||
Minimum demand charge (Uses the larger of the calculations and is adjusted for excess reactive demand.) |
• 80 kw or 25% of first 500 kw • 50% of next 500 kw • The billing demand is increased by one kw for each whole 10 kvar of reactive demand in excess of 50% of the measured kw demand. |
||
Plus |
75% of billing demand in excess of 1,000 kw, established during the preceding 11 months | 75% of excess kw of billing demand established during the preceding 11 months | |
| Natural Gas Rates | |||
| Montana-Dakota Utilities Company | |||
| Average Cost for Industrial Users | $ .719 /dk - plus cost of gas (2008 Avg was $ 8.39 /dk) | ||
| Firm Contract Rates | $ .597 /dk - plus cost of gas (2008 Avg was $ 8.39 /dk) | ||
| Interruptible Service Rates | $ .719 /dk - plus cost of gas ( 2008 Avg was $ 8.39 /dk) | ||
| Telecommunications | |||
| Local Service Providers | |||
| Qwest | Digital switch technology. Fiber service provided. Monitored remotely and on-site. ISDN available from switch. DSL available from switch. | ||
| Points of Presence (POPS) of Long Distance Carriers (Facilities Based) | |||
| DakTel | Internet $49.95 | ||
| CSI Cable | Internet $29.99 | ||
Corporate Income Tax |
|
|---|---|
| Corporate Income Tax Rates | 2.6% to 6.5% |
| North Dakota Office of State Tax Commissioner | |
Sales Tax |
|
|---|---|
| State sales tax | 5.0 % |
| Local sales tax | 2.0 % |
| Total sales tax | 7.070 % |
Sales tax rate by utility |
|
| Electric power | Exempt |
| Natural gas | 2.0 % |
| Fuel oil | 2 cents per gallon |
| Water | Exempt |
Telephone sales tax rates (state and local combined) |
|
| Local area | 5.0 % |
| Long distance in state | 5.0 % |
| Long distance out of state | Exempt |
| Machinery and equipment subject to sales/use tax | |
| Industrial/manufacturing machinery | Certain machinery for new and expanding industry is exempt |
| Office machinery | Taxable |
| Pollution control air | Taxable |
| Pollution control water | Taxable |
| Office furniture/fixtures/equipment | Taxable |
Sales/use tax on |
|
| Computer and telecommunications equipment for a new primary sector business | Exempt |
| Office building construction materials | Taxable |
| Industrial building construction materials | Manufacturing and ag co-op – Exempt |
| Non-manufacturing and non-ag – Taxable | |
| Manufacturers’ raw materials | Exempt |
| Canned software | Taxable |
| Custom software | Exempt |
| North Dakota Office of State Tax Commissioner | |
City Hall |
||
|---|---|---|
| Real Property Tax Rates for Jurisdictions Featuring | Commercial (10 % of assessed value) | Residential (9% of assessed value) |
| City Millage (includes park) | 174.70 | 133.14 |
| County Millage | 104.96 | 57.86 |
| School Millage | 237.55 | 248.40 |
| Special District Millage (State Medical) | 1 | 1 |
| Total Millage | 518.21 | 518.21 |
| Assessment Ratio (%) | 50 | 50 |
| Effective Rate per $100 | 2.59 | 2.33 |
Other Tax Info |
|---|
| No personal property tax. |
| No inventory tax. |
| No production tax. |
| Business tax incentives can be applied for and granted for corporate income tax and corporate property tax. |
Salary by Selected Occupations |
|
|---|---|
| Title | Hourly Median |
| Accountants and Auditors | 22.08 |
| Administrative Service Managers | 25.04 |
| Automotive Service Tech and Mechanics | 15.42 |
| Bookkeeping, Accounting, and Audit Clerks | 12.80 |
| Cashiers | 7.84 |
| Claims Adjuster, Examiner, and Invest | 22.94 |
| Computer Operators | 14.08 |
| Computer Support Specialists | 16.47 |
| Computer Systems Analysts | 31.18 |
| Construction Laborers | 12.77 |
| Counter and Rental Clerks | 8.64 |
| Customer Service Representatives | 14.63 |
| Electrical and Electronic Engineering Techs | 22.54 |
| Financial Managers | 33.87 |
| Heating, Air Cond, and Refrig Mechanics | 21.51 |
| Human Resources Managers | 36.04 |
| Industrial Production Managers | 42.27 |
| Helpers - Installation, Maintenance, and Repair | 9.85 |
| Executive Secretaries & Administrative Assistants | 18.25 |
| Loan Officers | 27.71 |
| Machinists | 17.73 |
| Maintenance and Repair Worker (General) | 15.22 |
| Network and Computer Systems Admin | 24.65 |
| Packaging & Filling Machinery Operators & Tenders | 12.25 |
| Plumbers, Pipefitters, and Steamfitters | 20.64 |
| Receptionists and Information Clerks | 10.64 |
| Retail Salespersons | 12.10 |
| Sheet Metal Workers | 18.01 |
| Stock Clerks and Order Fillers | 11.96 |
| Surveying and Mapping Technicians | 13.72 |
| Job Service North Dakota Occupational Employment Survey, 2009 Edition | |