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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.
The Port of Cleveland is a bulk freight and container shipping port at the mouth of the Cuyahoga River on Lake Erie in Cleveland, Ohio, United States. It is the third-largest port in the Great Lakes and the fourth-largest Great Lakes port by annual tonnage. Over 20,000 jobs and $3.5 billion in annual economic activity are tied to the roughly 13 ...
A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are usually ...
The state of Ohio. Headquarters. 4485 Northland Ridge Boulevard, Columbus, Ohio, United States 43229. Department executive. Patricia Harris, Director. Website. tax .ohio .gov. The Ohio Department of Taxation is the administrative department of the Ohio state government [1] responsible for collection and administration of most state taxes ...
If he deducted all the costs in 2008, he would have a loss of $20 in 2008 and a profit of $180 in 2009. The total is the same, but the timing is much different. Most countries' accounting and income tax rules (if the country has an income tax) require the use of inventories for all businesses that regularly sell goods they have made or bought.
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A study released by the University of Cincinnati in October 2011 determined that Ohio's state government could increase tax revenue by at least $200 million per year if Congress were to require online retailers to collect and remit sales taxes. Ohio consumers who make online purchases are already required to self-report and pay sales tax but ...
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