- 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.
occupation tax
Look at other dictionaries:
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
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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
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