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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.
Tax returns, in the more narrow sense, are reports of tax liabilities and payments, often including financial information used to compute the tax. A very common federal tax form is IRS Form 1040 . A tax return provides information so that the taxation authority can check on the taxpayer's calculations, or can determine the amount of tax owed if ...
The Ohio Department of Taxation is the administrative department of the Ohio state government [1] responsible for collection and administration of most state taxes, several local taxes and the oversight of real property taxation.
A bill and hold transaction occurs when a company recognizes revenue before delivery takes place. Normally a revenue is not recognizable until goods are delivered or services are rendered. [ 1 ] Exceptions are made when a customer specifically requests that the vendor delay delivery and has a legitimate business reason for the request.
Ohio's central position and its population gave it an important place in the Civil War. The Ohio River was a vital artery for troop and supply movements, as were Ohio's railroads. Ohio's industry made it one of the most important states in the Union during the war. It contributed more soldiers per capita than any other state in the Union.
On December 22, 2017, the Tax Cuts and Jobs Act of 2017 was signed into law by President Donald Trump. Inside the final version of the bill was a repeal of the individual mandate in the ACA, which required individuals and companies to get healthcare for themselves and their employees.
A Self Assessment (SA100) tax return. In the United Kingdom, a tax return is a document that must be filed with HM Revenue & Customs declaring liability for taxation. Different bodies must file different returns with respect to various forms of taxation. The main returns currently in use are: SA100 for individuals paying income tax; SA800 for ...
Marco Antonio Rubio (/ ˈ r uː b i oʊ /; born May 28, 1971) is an American politician, diplomat, and attorney serving as the 72nd United States secretary of state since 2025. A member of the Republican Party, he served from 2011 to 2025 as a United States senator from Florida and from 2006 to 2008 as the speaker of the Florida House of Representatives.