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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.
Various state and local taxing authorities in the US require an employer or the employee to withhold and remit a tax on the wages paid to an employee. Some states require both the employer and employee to remit a portion of the total occupational privilege tax (OPT), while others only require one or the other to do so. [1]
Owensboro is a home rule-class city [4] in and the county seat of [5] Daviess County, Kentucky, United States.It is the fourth-most populous city in the state. Owensboro is located on U.S. Route 60 and Interstate 165 about 107 miles (172 km) southwest of Louisville, and is the principal city of the Owensboro metropolitan area.
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Daviess County (/ ˈ d eɪ v ɪ s / "Davis"), is a county in Kentucky. As of the 2020 census, the population was 103,312. [1] Its county seat is Owensboro. [2] The county was formed from part of Ohio County on January 14, 1815. Daviess County is included in the Owensboro, KY Metropolitan Statistical Area.
The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986. The Special Occupational Tax is due on or before July 1 of each year. The tax rate for every importer and manufacturer is $1,000 per year or part of a year. The tax rate for each dealer is $500 per year or part of a year.
Buildings and structures in Owensboro, Kentucky (1 C, 24 P) C. Owensboro Corncrackers players (1 P) D. Owensboro Distillers players (3 P) K. Kentucky Wesleyan College ...
The Owensboro Metropolitan Statistical Area, as defined by the United States Census Bureau, is an area consisting of three counties in Kentucky, anchored by the city of Owensboro. As of the 2000 census, the MSA had a population of 109,875. In the 2010 Census the population was 114,752.