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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.
In December 2015, the LCBO authorized some supermarkets to sell cider, wine, and beer within their grocery aisles, substantially weakening their and The Beer Store's long near-monopoly statuses. [12] [13] As of December 9, 2016, nearly 130 grocery stores had been licensed to do so; 450 were expected to be licensed by 2020. [14]
This page was last edited on 23 May 2004, at 00:23 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply ...
Ohio has been named among the Top 10 states in the nation to start a small business in 2024, according to a recent study. Here's why. Ohio is a Top 10 state to start a small business, new study says.
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A Beer Store outlet in downtown Ottawa, NCR on Rideau Street (closed since October 2018) [18] A Beer Store outlet in Richmond Hill, Ontario in 2020. The Beer Store follows an open ownership model whereby any qualifying brewer is allowed the opportunity to become a Beer Store shareholder, but three multi-nationals own the vast majority of shares: Molson-Coors, Labatt (owned by Anheuser-Busch ...
The National Association of Independent Business recently released a report that showed the impact of small business owners in their community through volunteer efforts, financial support and in ...
Tax treaties do not apply to state taxes. Under the U.S. Constitution, states are prohibited from taxing the income of a resident of another state unless the connection with the taxing state reaches a certain level (called "nexus"). [13] Most states do not tax non-business income of out-of-state corporations.