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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Business and occupation tax ： ウィキペディア英語版 Business and occupation tax The business and occupation tax (often abbreviated as the 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.〔(Occupational Tax Districts, Kentucky Secretary of State )〕 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. ==Washington== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Business and occupation tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.