- occupation tax
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oc·cu·pa·tion tax /ˌä-kyə-'pā-shən-/ n: an excise imposed on persons for the privilege of carrying on a trade, business, or occupation
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
occupation tax — A tax imposed upon an occupation or the prosecution of a business, trade, or profession; not a tax on property, or even the capital employed in the business, but an excise tax on the business itself; to be distinguished from a license tax, which… … Black's law dictionary
occupation tax — A tax imposed for the purpose of revenue only on persons pursuing a certain occupation, vocation, or profession, such as that of practicing law, as distinguished from the charging of a license fee in the course of the regulation of an occupation … Ballentine's law dictionary
Business and occupation tax — The Business and Occupation tax (often abbreviated B O tax) is a type of tax levied by the U.S. state of Washington. It is a type of gross receipts tax because it is levied on gross income, rather than net income. While deductions are not… … Wikipedia
service occupation tax — Tax imposed on persons making sales of service and is computed as a percentage of net cost to servicemen of tangible personal property transferred as an incident to such sale. Hagerty v. General Motors Corp., 14 Ill.App.3d 33, 302 N.E.2d 678, 681 … Black's law dictionary
Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… … Wikipedia
tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid … Black's law dictionary
tax law — Introduction body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… … Universalium
Occupation of Denmark — Headquarters of the Schalburg Corps, a Danish SS unit, after 1943. The occupied building is the lodge of the Danish Order of Freemasons located on Blegdamsvej, Copenhagen … Wikipedia
State income tax — is an income tax in the United States that is levied by each individual state. Seven states choose to impose no income tax. These states are Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming. Additionally, New Hampshire and… … Wikipedia
Kosher tax — This article is about the taxes used by the Russian Imperial government and other European states to tax Jews. For the antisemitic urban legend claiming that consumers are paying a tax on products that carry kosher certification, see Kosher tax… … Wikipedia