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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 Jefferson County Circuit Court is the largest single unified trial court in Kentucky. [ 2 ] [ 3 ] Appeals from decisions of the Circuit Courts are made to the Kentucky Court of Appeals , the state intermediate appellate court, which may be further appealed to the Kentucky Supreme Court .
Ohio County was formed in 1798 from land taken from Hardin County. [3] Ohio was the 35th Kentucky county in order of formation. [4] It was named for the Ohio River, which originally formed its northern boundary, but it lost its northern portions in 1829, when Daviess County and Hancock County were formed. The first settlements in Ohio County ...
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]
On May 23, 2014, the Kentucky Court of Appeals ruled that the "Stivers amendment", passed as part of KY HB 499 "Tax Amnesty" legislation in 2012, did not violate the state's constitution. The measure essentially canceled the effect of court rulings that would have enabled Corbin to keep all the revenue from the tax generated inside the city limits.
Robert Francis Stephens Jr. was born August 26, 1928, in Covington, Kentucky, to Robert Francis and his first wife, Helen Macke. [1] He was the only child of this marriage, which ended in divorce, but his father would marry twice more, and each marriage brought Stephens a step-sibling. [1]
Ohio County is the name of three counties in the United States: Ohio County, Indiana; Ohio County, Kentucky; Ohio County, West Virginia, formerly in Virginia; See also
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