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The business and occupation tax (often abbreviated as B&O tax or B/O tax) is a type of tax levied by the U.S. states of Washington, West Virginia, and, as of 2010, Ohio, [1] and by municipal governments in West Virginia and Kentucky. [2] It is a type of gross receipts tax because it is levied on gross income, rather than net income.
Companies were often required to have a business license, tax registration certificate, and organization code certificate, among others. In 2015, the Chinese State Council implemented the "Three-in-One" Reform to simplify the business registration process and streamline administration.
1040. As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for such returns.
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California has the highest base sales tax rate, 7.25%. Including county and city sales taxes, the highest total sales tax as of September 1, 2013, was in Arab, Alabama, 13.50%. [ 2] Sales tax is calculated by multiplying the purchase price by the applicable tax rate. The seller collects it at the time of the sale.
Yes. S 265.00, S 265.02. Possession of assault weapons is prohibited, except for those legally possessed on January 15, 2013 and registered with the state by January 15, 2014 or classified as an antique assault weapon. New York City, Buffalo, Albany, and Rochester have enacted their own assault weapon bans.