Same as the answer to every tax question. It depends.
Here in rural VA, the fast food places start people at around $8 to $8.50 per hour. So if I hire an inexperienced teenager to make copies and answer the phone, file, etc. I am looking at that as my base pay. If I hire someone that I am training to do bookkeeping and tax preparation, I would probably start around $10 per hour. If it is someone who knows how to do taxes, and will require a minimum amount of supervision and training in my procedures, I would probably start at $12 to $15 per hour, depending on experience and education. And also depending on whether they were working part time because they are picky about the hours or because I am. If it is someone good, and I want to keep them, I would pay more than if they are just adequate and can be replaced easily.