Cost of Doing Business
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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