Schedule of Fees
Professionals
- For the purposes of this heading-
- "computer specialist" means a person (whether industry certified or not) involved in the development, assembly, building, maintenance or repair of computer equipment and computer programmes or similar work relating to computers;
- "firm" means a company, a partnership or other business enterprise;
- "member" means a partner, director, associate or other professional employee;
- "other professional" means -
- a person who engages in a trade or business (such as an accountant, actuary, architect, engineer, statistician and surveyor) which is different from his employer’s main trade or business; and
- who provides chargeable services in his trade or business to his employer’s customers; and
- "professional" includes accountant, actuary, architect, engineer, statistician and surveyor.
| 1. Accountant | including auditor, actuary, bookkeeper and statistician | $2,000 for each professional member of the business |
| 2. Accountancy firms | A firm of 1-5 accountants and other professionals | Exempt |
| A firm of 6-10 accountants and other professionals | $20,000 | |
| A firm of 11-15 accountants and other professionals | $40,000 | |
| A firm of 16-20 accountants and other professionals | $60,000 | |
| A firm of 21-25 accountants and other professionals | $200,000 | |
| A firm of 26-30 accountants and other professionals | $250,000 | |
| A firm of 31-40 accountants and other professionals | $300,000 | |
| A firm of 41-50 accountants and other professionals | $350,000 | |
| A firm of 51 or more accountants and other professionals | $400,000 | |
| 3. Agent | including airline, shipping or travel agent, salesman or advertising agent or consultant, and any other professional agent not mentioned herein | $750 for each professional member of the business |
| 4. Architect, Engineer, Surveyor | including any architect, civil, electrical or mechanical engineer, land or quantity surveyor or any other professionally qualified person in the field of construction | $1,500 for each professional member of the business |
| 5. Auctioneer | being a person other than a Government officer or an officer of the Court acting in the course of his duties who sells or offers for sale any kind of property or right to property to another whether by public auction or private treaty | $750 for each professional member of the business |
| 6. Broker | being a person who, for a commission or other reward, negotiates contracts between other brokers or principals and includes a commission agent, a del credere agent and factor | $750 for each professional member of the business |
| 7. Computer specialist | $1,500 | |
| 8. Insurance Agent | including an agent, broker or underwriter engaged in the business of insurance or assurance | |
| Agents- | $350 | |
| Sub-agents- | $125 | |
| 9. Real Estate Agent | being a person who as principal or agent deals or offers to deal in real estate or tenancies thereof | $750 for each professional member of the business |
| 10. Firms of professionals other than accountants and lawyers | A firm of 1-5 professionals | Exempt |
| A firm of 6-10 professionals | $15,000 | |
| A firm of 11-15 professionals | $25,000 | |
| A firm of 16-20 professionals | $40,000 | |
| A firm of 21-25 professionals | $50,000 | |
| A firm of 26-or more professionals | $100,000 |
Trades and Technical
| 1. Baker | including a person carrying on the business of making bread, buns, cakes, biscuits, pastry and any other article of food incidental thereto- | |
| a business employing 7 or less persons | $350 | |
| a business employing 8 to 15 persons | $1,000 | |
| a business employing 16 or more persons | $3,000 | |
| 2. Barber | any person engaged in the trimming and styling of men’s hair | $150 |
| 3. Building and Engineering Trade | including any person carrying on the business of a mason, carpenter, joiner, plasterer, painter, electrician, plumber, welder or other trade within the construction industry with less than ten employees | $750 |
| 4. Hairdresser | including beautician, manicurist and pedicurist | $350 |
| 5. Job Printer | including all persons carrying on the business of printing other than newspaper printing | $500 |
| 6. Launderer | including any person carrying on the business of cleaning of wearing apparel, household textiles and other materials by means of immersion in water or otherwise with or without the addition of soap, dry solvent or other cleaning aids and includes the pressing or ironing of any such material by any means whatsoever save laundry services rendered by individuals or family units in premises not normally open to the public | $300 |
| 7. Retailer | including any person who buys from a merchant or who himself imports and offers for sale direct to the public in small quantities and who manufactures and sells his own products- | |
| for a business with 800 square feet or less of selling area- | $200 | |
| for a business with 801-1200 square feet of selling area- | $450 | |
| for a business with 1201-1500 square feet of selling area- | $1200 | |
| for a business with 1501-2000 square feet of selling area- | $2000 | |
| for a business with 2001-4000 square feet of selling area- | $3000 | |
| for a business with more than 4000 square feet of selling area- | $4000 | |
| 8. Service Station, Garage or Marina | including any person carrying on the business in any premises of fuelling motor vehicles with petroleum or diesel or of lubricating such vehicles or of repairing tyres or tubes of such vehicles and also includes any marina for the servicing of sailing or power boats- | $350 |
| for a business which consists only of a service station- | $800 | |
| for a business which consists of a garage or marina, with or without service station- | $800 | |
| for a business which consists of a service station with or without a garage or marina, but with a convenience store of 800 square feet or less of selling area- | $1500 | |
| for a business which consists of a service station with or without a garage or marina, but with a convenience store of 801 square feet or more of selling area- | $2000 | |
| Provided that any service station or garage on Grand Cayman other than in West Bay or George Town shall pay at the rate of fifty per cent. | ||
| 9. Shoe Repairs | including a person who repairs boots and shoes | $150 |
| 10. Super Cargo | including the master or other person selling goods on board any vessel within the waters of the Islands, excluding local fishermen | $600 |
| 11. Tailor | including a dressmaker and a fitter and repairer of clothes | $150 |
| 12. Undertaker | including a mortician and an embalmer | $600 |
Commerce
| 1. Bulk Fuel Installation | being the business of storing, for distribution to other persons, petroleum products or other fuel products, except propane gas | $125,000 |
| propane gas | $12,500 | |
| 2. Contractor | including any person carrying on the business of building or civil engineering contracting | |
| a business employing ten or less persons- | $1,000 | |
| a business employing eleven or more persons- | $3,500 | |
| any other person, being a company carrying on such a business, to whom a licence has been granted under section 11(1) of the Local Companies (Control) Law (1999 Revision) | ||
| 3. Merchants and Wholesalers | including a person who imports or holds goods for sale or resale to retailers- | |
| for a business with 800 square feet or less of selling area- | $2,000 | |
| for a business with 801-1200 square feet of selling area- | $2,250 | |
| for a business with 1201-1500 square feet of selling area- | $3,000 | |
| for a business with 1501-2000 square feet of selling area- | $4,000 | |
| for a business with 2001-4000 square feet of selling area- | $6,000 | |
| for a business with more than 4000 square feet of selling area- | $7,500 | |
| 4. Restaurateur | including any person other than a hotel operator or a guest house operator carrying on, in any premises, the business of selling, or offering for sale, food or drink for human consumption on or off the premises- | |
| for a business with seats for 30 or less customers- | $325 | |
| for a business with seats for 31 to 60 customers- | $500 | |
| for a business with seats for 61 to 100 customers- | $1,000 | |
| for a business with seats for 101 to 150 customers- | $1,600 | |
| for a business with seats for 151 to 200 customers- | $2,500 | |
| for a business with seats for more than 200 customers- | $3,500 |
Industry, Agriculture and Primary Activities
| 1. Agricultural production and Agrobased industries | including turtle, poultry and animal husbandry, hydroponics | Exempt |
| 2. Blockmaking, quarrying and building materials | including any person carrying on the business of making blocks or building components | $4,000 |
| 3. Miscellaneous manufacturing | including jewellery manufacturer | $400 |
| 4. Newspaper Printer | being any person carrying on the business of printing and publishing a newspaper or magazine- | $2,000 per publication |
| 5. Transportation | ||
| Land | including any person operating a public bus, taxi or jitney service | $250 |
| Sea | including any person operating ferries, etc., or water sports service | $200 |
| 6. Utility Services | including the operating of desalination or well water services providing water to the public; the provision of a service for emptying cesspools and septic tanks- | |
| a bulk water distributor’s business- | $5,000 | |
| a retail water distributor’s business- | $2,000 | |
| a business of emptying or maintaining cesspools or septic tanks- | $300 | |
| any other person being a company carrying on such a business to whom a licence has been granted under section 11(1) of the Local Companies (Control) Law (1999 Revision)- | $5,000 |
Miscellaneous
| Any other business or trade not specified herein in which a service is offered for reward | $300 |
| A non-refundable processing fee to accompany every application for the grant or renewal of a licence | $75 |
Last Updated: 2008-01-08
