Izinhlobo Zentela

Funda mayelana nezinhlobo ezahlukene zentela ezingase zisebenze ebhizinisini lakho, okuhlanganisa ukuthi zibalwa kanjani, zibikwa kanjani, futhi zikhokhelwa kanjani.

Oxhumana naye

Intela kanye nelayisensi

(253) 591-5252

Umbuzo Wokuthola Ilayisense
licenseinfo@tacoma.gov

Umbuzo Wentela
taxinfo@tacoma.gov

747 Market Street, Igumbi 212
I-Tacoma, WA-98402

Intela Yebhizinisi Nomsebenzi

Intela yeCity Business & Occupation (B&O) iyisamba sentela yamarisidi. Kukalwa ngevelu yemikhiqizo, isamba semali etholwe ngokuthengiswa, noma isamba semali engenayo yebhizinisi. IWashington, ngokungafani nezinye izifundazwe eziningi, ayinayo intela engenayo. Zombili izintela ze-Washington ne-Tacoma ze-B&O zibalwa ku- okwedlulele imali engenayo ngemisebenzi. Lokhu kusho ukuthi azikho izimali ezibanjwayo emalini engenayo ekhokhiswa intela ye-B&O yomsebenzi, izinto zokwakha, noma ezinye izindleko zokwenza ibhizinisi.

Ungabika kanjani

Idolobha lase-Tacoma linemikhawulo yokufaka esekelwe emalini eyisamba yebhizinisi. Uma kudingeka ukuthi ufake futhi ukhokhe izintela kukhona izinketho ze-inthanethi, zomuntu siqu, nezemeyili.

Ukuze ufunde kabanzi, vakashela Izintela zedolobha Iwebhusayithi.

Izigaba Zentela Nezilinganiso

Wonke umsebenzi webhizinisi ubikwa ngaphansi kwesigaba esithile sentela futhi isigaba ngasinye sentela sinenani laso lentela.

Ukuze ufunde kabanzi, bheka i- Ithebula Lokuhlukaniswa Kwentela Yebhizinisi Nomsebenzi kanye Nezilinganiso use Izintela zedolobha Iwebhusayithi.

Izikweletu Zentela

Izikweletu zentela zidalwa uMkhandlu Wedolobha ngenjongo ethile. Izikweletu zinikeza amabhizinisi izikhuthazo ngokunciphisa inani lentela ye-B&O ekhokhelwa iDolobha.

Ukuze ufunde kabanzi, vakashela Izikweletu Zentela Iwebhusayithi.

Ukwabiwa kanye Nokwabiwa

Imithetho eqondile yokwaba nokwaba imali engenayo lapho ibhizinisi lenza umsebenzi webhizinisi ezindaweni eziningi zizosebenza.

Ukwabiwa Nokwabiwa

Umhlahlandlela Wokwabiwa Nokwabiwa

Imali engenayo yesevisi yabelwa iDolobha ngokuphindaphinda imali engenayo eyahlukanisekayo ngengxenye. Ingxenyana ihlanganisa inombolo eyisici sokukhokhelwa kanye nesici semali engenayo yesevisi kanye nenani eliphansi loku-2.

Ukuze ubale le fomula, landela izinyathelo ezingezansi.

Isinyathelo 1: Bala Amarisidi Akho Esevisi Ephelele Anganikezwa

Ifomula Yamarisidi Yesevisi Elinganiselwe:

Isamba samarisidi esevisi aphelele ebhizinisi lakho

susa (-)

Izimali ezibanjwayo ezivunyelwe ngokweKhodi kaMasipala ye-Tacoma

Isinyathelo sesi-2: Bala i-Payroll Factor yakho

Ifomula ye-Payroll Factor:

Isamba esikhokhwa eDolobheni ngesikhathi sentela

____________________________________________

Isamba esikhokhelwayo esikhokhwa yonke indawo ngesikhathi sentela

Isinyathelo sesi-3: Bala i-Service Income Factor yakho

Isici Semali Engenayo Yesevisi:

Isamba Semali Engenayo Yesevisi Yomkhokhintela Edolobheni ngesikhathi sentela

____________________________________________________________

Isamba semali engenayo yesevisi yomkhokhintela yonke indawo phakathi nesikhathi sentela

Isinyathelo sesi-4: Bala Imali Engenayo Entela Usebenzisa Izimpendulo Ezinyathelweni 1-3

Faka izibalo ngenhla kufomula elandelayo:

(I-Payroll Factor + I-Service Income Factor) x Amarisidi Esevisi Ephelele Ehlukanisekayo) = Imali Engenayo Entela

2

Isinyathelo sesi-5: Ungafika Kanjani Ngesikhathi Sentela Ekhokhwayo

Imali engenayo Entela kusukela kusinyathelo sesi-4 x .004, isevisi nesinye isilinganiso sokwabiwa

Amanothi Ahlobene Nezabelo Nezabelo

Isibuyekezo Sesabelo

Kusukela ngomhlaka-1 Januwari 2020, incazelo “yendawo yekhasimende” esetshenziselwa ukunquma imali engenayo yesevisi yomkhokhintela kufomula yokwabiwa kwezinto ezimbili inencazelo entsha. Umthetho Wentela we-Tacoma 194 inikeza ulwazi olwengeziwe ngemithetho emisha esebenza ezikhathini zentela eziqala ngomhla ka-1 Januwari 2020.

Ukuthengiswa Kwempahla Yomuntu Siqu/Imikhiqizo Yedijithali (TMC 6A.30.077)

Umsebenzi wokuthengisa (ukuthengisa kanye newholesale) wempahla yomuntu siqu kanye nemikhiqizo yedijithali yabelwa indawo lapho ukulethwa kumthengi kwenzeka khona.

Ukuphrinta Nokushicilela (TMC 6A.30.078)

Umsebenzi ovela ekunyatheliseni nasekushicileleni amaphephandaba, amaphephabhuku, noma amamagazini uzokwabelwa indawo eyinhloko kulesi simo lapho ibhizinisi lomkhokhintela liqondiswa noma liphethwe khona.

Izinto ezingaphatheki (TMC 6A.30.076)

Isamba semali engenayo etholakala ekuthengisweni kwezinto ezingaphatheki njengezimali ezithengiswayo, izimpawu zokuhweba, amalungelo obunikazi noma umusa wabelwe indawo lapho umuntu ehlala khona (ikomkhulu lomuntu likhona).

Intela Yokugembula

Intela yokugembula yeDolobha isho intela yebhizinisi lokugembula njenge-punchboard, i-punch-tab nemidlalo yokuzijabulisa. Intela yokugembula ifuneka kuyo yonke isamba semali engenayo etholwe emisebenzini yokugembula ngemva kokuba kukhishwe noma yikuphi ukukhululwa okuvunyelwe.

Qaphela: Uma unomsebenzi we-Bingo, Raffle, noma we-Cabaret sicela uxhumane ne-Tax & License ku-(253) 591-5252 noma taxinfo@tacoma.gov ukunquma izibopho zakho zokubika intela.

Ungabika kanjani

Intela yokugembula idingeka ukuthi ifakwe nyanga zonke eDolobheni laseTacoma. Izimbuyiselo zanyanga zonke zifuneka ekupheleni kwenyanga elandela ukuvalwa kwesikhathi sentela. Uma ungayitholanga imbuyiselo yentela ungathumela i-imeyili kuyo taxinfo@tacoma.gov futhi ucele enye ikhophi, noma ungafayela ku-inthanethi ngayo I-FileLocal.

Intela Yokugembula

I-Punchboard yenzuzo kanye nethebhu yokudonsa - phindaphinda inani lamathuba adlalwe ebhodini elishiwo ngentengo noma inani lethuba ngalinye noma ukudlala.

Imidlalo Yokuzijabulisa - phindaphinda inani lamathuba adlalwa emidlalweni enikezwa umklomelo (okungukuthi umdlalo we-claw) ngentengo yethuba ngalinye noma umdlalo. Amanani akhokhelwe imiklomelo yokuthengiswayo kwemidlalo yokuzijabulisa angase adonswe emalini yonke engenayo.

Intela Yebhizinisi Nomsebenzi (kubikwe ekubuyiselweni kwentela ye-B&O yekota)

Kusukela ngomhlaka-1 Januwari 2019, amabhizinisi akusadingeki ukuthi akhiphe intela ye-B&O emalini engenayo etholwa ngomsebenzi wokugembula njengoba kuchazwe ku-TMC 6A.60 - Intela Yokugembula.

Ikhomishini

Amakhomishini avela emishinini okungeyona eyakho njengemidlalo yomculo neyokuzijabulisa, usikilidi, i-ATM, ifoni ekhokhelwayo, i-pool table, nemishini yokuthengisa ehlanganisa nemishini etholakala ezakhiweni zakho lapho ungenakho ukulawula ibhokisi lemali kubikwa ngaphansi Kwesevisi futhi Okunye ukuhlukaniswa kwentela ekubuyiselweni kwakho kwentela yekota noma yonyaka.

Izibonelo

Izinhlangano ezisiza umphakathi ezingenzi-nzuzo - izinhlangano ezisiza umphakathi eziqotho noma ezingenzi inzuzo azikhokhiswa intela yokugembula emisebenzini yokugembula.

Amasonto, Izikole noma Izibhedlela Ezingenzi nzuzo - noma yiliphi isonto, isikole sikahulumeni, inhlangano yabazali nothisha, noma isibhedlela esingenzi nzuzo esibamba noma esixhasa imakethe noma i-carnival esikhathini esingaphezu kwesisodwa unyaka ngamunye wekhalenda lapho kuqhutshwa khona imidlalo yebhingo, amarafu noma yokuzijabulisa ikhululiwe entela yokugembula emisebenzini enjalo.

Kuvinjelwe

Imidlalo yamakhadi omphakathi ayivunyelwe ngokwekhodi Kamasipala ye-Tacoma 8.36 emikhawulweni yedolobha lase-Tacoma.

sokwemukelwa

Noma iyiphi imali noma inkokhiso yokwamukelwa endaweni yakho noma inkokhelo yokudlala imidlalo iyadingeka ukuze ifake intela yokungena engu-5%.

I-Utility Tax

Intela ye-City Utility isho intela yamabhizinisi kahulumeni, okuhlanganisa namabhizinisi ahlanganyela ezokuxhumana, ukuphakelwa kukagesi negesi yemvelo, kanye nokuqoqwa kukadoti. I-Utility tax intela yamarisidi iyonke elinganiswa ngevelu yemikhiqizo noma amasevisi, isamba semali engenayo yokuthengisa, noma isamba semali engenayo yebhizinisi.

Intela isendaweni yentela yebhizinisi nomsebenzi (B&O) kodwa ihambisana nentela ye-B&O. Intela yomsebenzi ibalwa emalini yonke engenayo evela emisebenzini. Lokhu kusho ukuthi azikho izimali ezibanjwayo emalini engenayo ekhokhiswa intela ye-Utility yomsebenzi, izinto zokwakha, noma ezinye izindleko zokwenza ibhizinisi.

Ungabika kanjani

Intela ye-Utility iyabikwa futhi ikhokhwa nyanga zonke. Izimbuyiselo zanyanga zonke zifuneka ekupheleni kwenyanga elandela ukuvalwa kwesikhathi sentela. Yonga isikhathi nefayela futhi ukhokhe ku-inthanethi nge I-FileLocal.

Amabhizinisi ezokuxhumana/kagesi/aqoqa imfucuza eqinile anemali engenayo isiyonke engaphansi kuka-$20,000 ngenyanga, njengoba kuboniswa izikweletu kanye/noma izinkokhiso eziya noma zesevisi kumakhasimende e-Tacoma, angase acele ukubika futhi akhokhe intela ye-Utility njalo ngekota.

Uma isamba semali engenayo yebhizinisi lakho ingaphansi kuka-$20,000 ngenyanga futhi ungathanda ukubika njalo ngekota thumela i-imeyili ku- taxinfo@tacoma.gov ngeNombolo ye-Akhawunti yakho Yedolobha futhi ucele ukushintsha imvamisa yakho yokugcwalisa. Ukushintsha imvamisa yokugcwalisa kungenziwa kuphela ekuqaleni kwekota (Januwari, Ephreli, Julayi, Okthoba).

Ukuze ufunde kabanzi, buka Ithebula Lezigaba Nezilinganiso use Izintela zedolobha Iwebhusayithi.

Wonke umsebenzi webhizinisi ubikwa ngaphansi kwesigaba esithile sentela futhi isigaba ngasinye sinesilinganiso saso sentela.

Izimali ezibanjwayo kanye Nokukhululwa

Kungase kube khona izimali ezibanjwayo noma ukukhululwa okutholakalayo ezinhlotsheni ezilandelayo zamabhizinisi azibandakanya emabhizinisini esevisi yomphakathi. Ulwazi lungatholakala ku-Tacoma Municipal Code Subtitle 6A.

Sicela ulandele izixhumanisi ezingezansi ukuze uthole ulwazi olwengeziwe:

Communications I-TMC 6A.40.090
Ugesi kanye Nokuqoqwa Kwemfucuza Eqinile I-TMC 6A.50.060
Igesi Yemvelo noma Ekhiqiziwe I-TMC 6A.90.050

Izindleko Zocingo/Iselula

Intela yomsebenzi ikhokhiswa inkampani yezinsiza; Nokho, izinkampani eziningi zizofaka intela yedolobha kubhili yamakhasimende azo.

Intela Yokungeniswa

Intela yokwamukelwa intela engezwe enanini lamathikithi noma enye inkokhiso abahambele umcimbi abayikhokhayo ukuze bangene endaweni yokuzijabulisa noma inkokhiso yokubamba iqhaza kumsebenzi wokuzijabulisa. Umnikelo wokungeniswa uthathwa njengenkokhiso yokungena.

Izibonelo zifaka izindleko zekhava, imali yokungena, igalofu nebanga lokushayela, amachibi okubhukuda, umcibisholo, amabhiliyade, i-shuffleboard, i-pool table, i-jukebox, imishini yezithombe, ukugibela kokuzijabulisa, i-automatic baseball, i-table bowling, nayo yonke eminye imidlalo yebhola, imidlalo ye-electronic, nemicibisholo. Izibonelo zokuthengwa kwamathikithi zihlanganisa amatiyetha, amahholo okudansa, ama-amphitheatre, amahholo, izinkundla, izindawo zokugijima, izinkundla, imicimbi yezemidlalo, ukupaka izimoto, kanye nesekisi.

Intela

Izinga lentela yokwamukelwa ngu-0.05 (5%) futhi lisetshenziswa enkokhelweni ephelele yokungena, okuhlanganisa nezinkokhelo zesevisi, imali yokuposa noma olunye uhlobo lwenkokhiso.

Ukuqoqa Intela

Abahambele umcimbi bakhokha intela uma sebengenile. Nokho, kuyisibopho somhleli ukukhokhisa nokuqoqa intela. Umgqugquzeli kufanele akhokhe inani eliqoqiwe kuMkhandludolobha uma kufakwa izintela. Inhlangano inesibopho sentela ukuthi intela iyaqoqwa noma cha.

Intela yezindleko ezincishisiwe zokungena izokhokhiswa enkokhisweni encishisiwe hhayi ngenkokhiso evamile yokungena.

Ukufaka Intela Yokungeniswa

Lapho ufaka izicelo zokwamukelwa, I-Service Retail Business & Occupation Tax kufanele kubikwe nayo, lokhu kubalwa njengesamba sokwamukelwa kukhishwe intela yokuvuma efunekayo.

Ukukhululwa Enteleni Yokungeniswa

- Ukwamukelwa emisebenzini yesikole samabanga aphansi nesesekondari lapho ibanjelwe esikoleni, okuhlanganisa nemicimbi yezokusubatha lapho abafundi bengabahlanganyeli bezokusubatha.
- Ukwamukelwa emicimbini lapho umxhasi oyinhloko etholakala eDolobheni futhi engakhokhiswa intela ngokulandela i-RCW 82.04.3651 futhi inhloso eyinhloko yomcimbi ukwenza esidlangalaleni noma umbukiso wobuciko obubonakalayo noma obudlalwayo, izinto zomlando, noma imisebenzi yesayensi.
- Ukungena emcimbini womphakathi oxhaswe futhi oqoqwe idolobha noma isifunda.