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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.
Former municipalities in Kentucky (25 P) C. Cities in Kentucky (89 C, 418 P)
The property tax typically produces the required revenue for municipalities' tax levies. One disadvantage to the taxpayer is that the tax liability is fixed, while the taxpayer's income is not. The tax is administered at the local government level. Many states impose limits on how local jurisdictions may tax property.
This article originally appeared on Louisville Courier Journal: Property tax bills for Kentucky seniors would be frozen under SB 23. Show comments. Advertisement. Advertisement.
The official start date for electronic filing of tax year 2023 Kentucky returns began Jan. 23, according to the state's tax office. The Internal Revenue Service will begin accepting and processing ...
Kentucky population density by census tract (2010), showing the concentration of settlement around Jefferson, Fayette and Kenton counties. The two-class system went into effect on January 1, 2015, following the 2014 passage of House Bill 331 by the Kentucky General Assembly and the bill's signing into law by Governor Steve Beshear.
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For many municipalities in the United States, property taxes are the primary source of revenue. The amount of forgone tax revenue as a result of these tax-exempt land parcels is significant. The president of the city council of Baltimore, MD, recently estimated that his city loses $120 million annually from these foregone taxes. [16]
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