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Business And Occupation Tax
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, and by municipal governments in West Virginia and Kentucky. It is a type of gross receipts tax because it is levied on gross income, rather than net income. While deductions are not permitted for labor, materials, or other overhead expenses, the State of Washington does allow certain deductions, exemptions, and credits, by statute. Alabama Municipalities in Alabama charge a tax on gross wages called an occupational tax. This is a tax on employers for providing jobs to the local community. The municipalities that charge the job providers are: Attalla 2% Auburn 1% Bear Creek 1% Bessemer 1% Birmingham 1% Brilliant 1% Fairfield 1% Gadsden 2% Glencoe 2% Goodwater 0.75% Guin 1% Hackleburg 1% Haleyville 1% Hamilton 1% Leeds 1% Lynn 1% Midfield 1% Mosses 1% Mountain Brook 0% Opelika 1.5% Rainbo ...
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Washington (U
Washington most commonly refers to: * George Washington (1732–1799), the first president of the United States * Washington (state), a state in the Pacific Northwest of the United States * Washington, D.C., the capital of the United States ** A metonym for the federal government of the United States ** Washington metropolitan area, the metropolitan area centered on Washington, D.C. Washington may also refer to: Places England * Washington Old Hall, ancestral home of the family of George Washington * Washington, Tyne and Wear, a town in the City of Sunderland metropolitan borough * Washington, West Sussex, a village and civil parish Greenland * Cape Washington, Greenland * Washington Land Philippines * New Washington, Aklan, a municipality *Washington, a barangay in Catarman, Northern Samar *Washington, a barangay in Escalante, Negros Occidental *Washington, a barangay in San Jacinto, Masbate *Washington, a barangay in Surigao City United States * Fort Washington ...
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Manufacturing
Manufacturing is the creation or production of goods with the help of equipment, labor, machines, tools, and chemical or biological processing or formulation. It is the essence of the secondary sector of the economy. The term may refer to a range of human activity, from handicraft to high-tech, but it is most commonly applied to industrial design, in which raw materials from the primary sector are transformed into finished goods on a large scale. Such goods may be sold to other manufacturers for the production of other more complex products (such as aircraft, household appliances, furniture, sports equipment or automobiles), or distributed via the tertiary industry to end users and consumers (usually through wholesalers, who in turn sell to retailers, who then sell them to individual customers). Manufacturing engineering is the field of engineering that designs and optimizes the manufacturing process, or the steps through which raw materials are transformed i ...
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Publishing
Publishing is the activities of making information, literature, music, software, and other content, physical or digital, available to the public for sale or free of charge. Traditionally, the term publishing refers to the creation and distribution of Printing, printed works, such as books, comic books, newspapers, and magazine, magazines to the public. With the advent of digital information systems, the scope has expanded to include electronic publishing, digital publishing such as E-book, e-books, Magazines, digital magazines, Electronic publishing, websites, social media, music, and video game publisher, video game publishing. The commercial publishing industry ranges from large multinational conglomerates such as News Corp, Pearson PLC, Pearson, Penguin Random House, and Thomson Reuters to major retail brands and thousands of small independent publishers. It has various divisions such as trade/retail publishing of fiction and non-fiction, educational publishing, and Academi ...
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Printing
Printing is a process for mass reproducing text and images using a master form or template. The earliest non-paper products involving printing include cylinder seals and objects such as the Cyrus Cylinder and the Cylinders of Nabonidus. The earliest known form of printing as applied to paper was woodblock printing, which appeared in China before 220 AD for cloth printing. However, it would not be applied to paper until the seventh century.Shelagh Vainker in Anne Farrer (ed), "Caves of the Thousand Buddhas", 1990, British Museum publications, Later developments in printing technology include the movable type invented by Bi Sheng around 1040 AD and the printing press invented by Johannes Gutenberg in the 15th century. The technology of printing played a key role in the development of the Renaissance and the Scientific Revolution and laid the material basis for the modern knowledge-based economy and the spread of learning to the masses. History Woodblock printing Woodblo ...
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Dairy
A dairy is a place where milk is stored and where butter, cheese, and other dairy products are made, or a place where those products are sold. It may be a room, a building, or a larger establishment. In the United States, the word may also describe a dairy farm or the part of a mixed farm dedicated to milk for human consumption, whether from cows, buffaloes, goats, yaks, sheep, horses or camels. The attributive ''dairy'' describes milk-based products, derivatives, and processes, and the animals and workers involved in their production, for example dairyman, dairymaid, dairy cattle or dairy goat. A dairy farm produces milk and a dairy factory processes it into a variety of dairy products. These establishments constitute the global dairy industry, part of the food industry. The word ''dairy'' comes from an Old English word for ''female servant'', as milking was historically done by dairymaids. Terminology Terminology differs between countries. In the United States, for ex ...
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Prescription Drug
A prescription drug (also prescription medication, prescription medicine or prescription-only medication) is a pharmaceutical drug that is permitted to be dispensed only to those with a medical prescription. In contrast, over-the-counter drugs can be obtained without a prescription. The reason for this difference in substance control is the potential scope of misuse, from drug abuse to practising medicine without a license and without sufficient education. Different jurisdictions have different definitions of what constitutes a prescription drug. In North America, , usually printed as "Rx", is used as an abbreviation of the word "prescription". It is a contraction of the Latin word "''recipe''" (an imperative form of "recipere") meaning "take". Prescription drugs are often dispensed together with a monograph (in Europe, a Patient Information Leaflet or PIL) that gives detailed information about the drug. The use of prescription drugs has been increasing since the 1960s. Regul ...
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Commission (remuneration)
Commissions are a form of variable-pay remuneration for services rendered or products sold. Commissions are a common way to motivate and reward salespeople. Commissions can also be designed to encourage specific sales behaviors. For example, commissions may be reduced when granting large discounts. Or commissions may be increased when selling certain products the organization wants to promote. Commissions are usually implemented within the framework on a sales incentive program, which can include one or multiple commission plans (each typically based on a combination of territory, position, or products). Payments are often calculated using a percentage of revenue, a way for firms to solve the principal–agent problem by attempting to realign employees' interests with those of the firm. However, models other than percentages are possible, such as profit-based approaches, or bonus-based approaches. Commissions allow sales personnel to be paid (in part or entirely) based on products o ...
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Insurance Broker
An insurance broker is an intermediary who sells, solicits, or negotiates insurance on behalf of a client for compensation. An insurance broker is distinct from an insurance agent in that a broker typically acts on behalf of a client by negotiating with multiple insurers, while an agent represents one or more specific insurers under a contract. As of 2019, the largest insurance brokers in the world by revenue are Marsh & McLennan, Aon plc, Willis Towers Watson, Arthur J. Gallagher and Hub International. In Australia In Australia, all insurance brokers are required under the Financial Services Reform Act 2001 to be licensed by the federal government's Australian Securities and Investments Commission (ASIC). Reputable and experienced insurance brokers in Australia will generally also hold additional qualifications such as a certificate or diploma in financial services which requires the completion of in depth studies in a specific area, the most common being general insura ...
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Insurance Agent
Insurance is a means of protection from financial loss in which, in exchange for a fee, a party agrees to compensate another party in the event of a certain loss, damage, or injury. It is a form of risk management, primarily used to protect against the risk of a contingent or uncertain loss. An entity which provides insurance is known as an insurer, insurance company, insurance carrier, or underwriter. A person or entity who buys insurance is known as a policyholder, while a person or entity covered under the policy is called an insured. The insurance transaction involves the policyholder assuming a guaranteed, known, and relatively small loss in the form of a payment to the insurer (a premium) in exchange for the insurer's promise to compensate the insured in the event of a covered loss. The loss may or may not be financial, but it must be reducible to financial terms. Furthermore, it usually involves something in which the insured has an insurable interest established by o ...
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Stevedore
A dockworker (also called a longshoreman, stevedore, docker, wharfman, lumper or wharfie) is a waterfront manual laborer who loads and unloads ships. As a result of the intermodal shipping container revolution, the required number of dockworkers has declined by over 90% since the 1960s. Etymology The word ''stevedore'' () originated in Portugal or Spain, and entered the English language through its use by sailors. It started as a phonetic spelling of ''estivador'' ( Portuguese) or ''estibador'' ( Spanish), meaning ''a man who loads ships and stows cargo'', which was the original meaning of ''stevedore'' (though there is a secondary meaning of "a man who stuffs" in Spanish); compare Latin ''stīpāre'' meaning ''to stuff'', as in ''to fill with stuffing''. In Ancient and Modern Greek, the verb στοιβάζω (stivazo) means pile up. In Great Britain and Ireland, people who load and unload ships are usually called ''dockers''; in Australia, they are called ''stevedores'', ''d ...
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Travel Agent
A travel agency is a private Retailing, retailer or public service that provides travel and tourism-related Service (economics), services to the general public on behalf of accommodation or travel supply chain, suppliers to offer different kinds of Package tour, travelling packages for each destination. Travel agencies can provide outdoor recreation, arranging logistics for luggage and medical items delivery for travellers upon request, public transport timetables, car rentals, and bureau de change services. Travel agencies can also serve as General sales agent (airlines), general sales agents for airlines that do not have offices in a specific region. A travel agency's main function is to act as an agent (law), agent, selling travel products and services on behalf of a supplier. They are also called Travel Advisors. They do not keep inventory in-hand unless they have pre-booked hotel rooms or cabins on a cruise ship for a group travel event such as a wedding, honeymoon, or oth ...
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Canola
file:CanolaBlooms.JPG, Close-up of canola blooms file:Canola Flower.jpg, Canola flower Rapeseed oil is one of the oldest known vegetable oils. There are both Edible oil, edible and industrial forms produced from rapeseed, the seed of several cultivars of the plant family Brassicaceae. Historically, it was restricted as a food oil due to its content of erucic acid. Laboratory studies about this acid have shown damage to the cardiac muscle of laboratory animals in high quantities. It also imparts a bitter taste, and glucosinolates, which made many parts of the plant less nutritious in animal feed. Rapeseed oil from standard cultivars can contain up to 54% erucic acid. Canola oil is a food-grade version derived from rapeseed cultivars specifically bred for low acid content. It is also known as low erucic acid rapeseed (LEAR) oil and is generally recognized as safe by the United States Food and Drug Administration.ecfr.gov version Canola oil is limited by government regulation to ...
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