As a business owner, there are a number of taxes you may be subject to paying or remitting. One of these taxes is privilege tax. So, what is privilege tax, and are you required to pay it? Get the facts straight about the different types of privilege tax below.
什么是特权税？
So, what is privilege tax in business? The privilege tax definition can vary depending on your state and industry. For example, some businesses may have to pay privilege tax to conduct and operate in certain states. However, in other areas, like Arizona, privilege tax works similarly to销售税。
特权税类型
同样，特权税可能会根据您从事业务的状态而有所不同。查看下面的常见业务特权税类型。
特许经营tax
For many businesses, privilege tax may also be referred to asfranchise tax。特许经营or privilege tax is a tax certain business owners have to pay to conduct business and operate in a state. Some states charge this tax for the privilege of doing business in a state.
The following states have franchise (aka privilege) tax:
- 阿拉巴马州
- 阿肯色州
- California*
- Delaware
- 乔治亚州
- 伊利诺伊州
- Louisiana
- 密西西比州
- 纽约
- 北卡罗来纳
- 俄克拉荷马州
- Tennessee
- 德克萨斯州
*加利福尼亚的特许经营/特权税仅适用于某些情况。
Some states, including Kansas, Missouri, Pennsylvania, and West Virginia, have done away with the tax.
谁需要付款
Certain entities, like nonprofits, are exempt from franchise taxes. However, many businesses, includingcorporations和有限责任公司（LLC），如果国家强加它，则必须支付。
查看with your state for more information about whether or not your business is exempt from privilege tax.
Rates
特许经营税率可能会因业务和州规则而异。各州可以根据以下方式计算特许税率
一些州还可以向在其管辖区运营的每个业务收取统一费率（例如100美元）。
When it’s due
通常，您需要每年向州税务部门提交特许经营税。而且，如果您在多个州运营，则可能需要向多个州支付特权税。
Transaction privilege tax
交易特权税（TPT）是亚利桑那州的另一种特权税。这项税款有点像卖方的营业税。TPT适用于某些购买，卖方负责支付它而不是客户。
亚利桑那州的事务特权税也有类似的purpose as “regular” privilege tax: to tax a vendor for the privilege of doing business and making sales in the state.
如果您的企业出售产品或从事TPT的服务，则需要获得适当的业务许可来自亚利桑那州收入部（ADOR）和您的所在地。
谁需要付款
Most businesses in Arizona need to pay transaction privilege tax. Again, only vendors are responsible for paying it, not the customers.
Sales to certain customers, such as government agencies or members of a recognized tribe, may beexempt from Arizona TPT。
Rates
TPT费率取决于业务活动（例如，交易类型），城市和县。而且，它们通常是交易的百分比。
要找出您的TPT费率，请查看亚利桑那州的费率表。请记住，费率可能会每月更改。
When it’s due
TPT归档频率可能会根据业务总税收总额的数量而有所不同。这是亚利桑那州的TPT申请频率：
- 年度：少于$ 2,000估计的年度纳税责任
- Quarterly: $2,000 – $8,000 estimated annual combined tax liability
- Monthly: More than $8,000 estimated annual combined tax liability
- Seasonal: Businesses operating 8 months or less during the year
即使您不欠任何交易特权税，也必须提交TPT收益。
有关TPT到期日期的更多信息，请查看ADOR’s website。
State privilege tax
State privilege tax, also known as professional privilege tax, is a tax in Tennessee that certain professions must pay in order to practice.
谁需要付款
You must pay Tennessee’s professional privilege tax if your profession is under Tennessee’s Code Ann. §67-4-1702. Some examples of professions who may need to pay the privilege tax include:
- 律师
- 医师
- 代理商
- 游说者
请记住，以上不是全包列表，并且可以改变。而且，一项法案可能有可能消除更多职业的税收。查看Tennessee’s Department of Revenue website有关谁需要缴税的更多信息。
Rates
田纳西州的专业特权税每年为400美元。如果您在多个合格职业中注册或获得许可，则只需每年支付一次费用即可。
When it’s due
The Tennessee privilege tax is due annually on June 1 each year. You must pay the tax if you’re licensed or registered to practice in Tennessee under the Tenn. Code Ann. §67-4-1702.
Occupational privilege tax
科罗拉多州has an occupational privilege tax that is essentially a head tax. With the Coloradooccupational privilege tax(OPT), most workers within the jurisdiction must pay the tax. And, the tax may be imposed on certain businesses operating in jurisdictions.
Not all cities in Colorado have an occupational privilege tax. The following cities in Colorado have an OPT:
- 极光
- Denver
- 格伦代尔
- 格林伍德村
- Sheridan
For the employees, the tax is based on the city where work or services are performed, not the business location or where the employee lives.
谁需要付款
同样，根据管辖范围，可能要求企业和员工向科罗拉多州付费。每个合格的员工和企业在参与司法管辖区之一中，必须缴纳税款。
Rates
Each OPT city in Colorado sets an income threshold (e.g., earning $500 in a month) to determine which employees are subject to the tax. Once the employee reaches the threshold, the employee and employer are subject to the OPT for the month.
OPT is generally a flat rate and can vary by jurisdiction. This means if your business or employee is responsible for the tax, you must contribute a set dollar amount instead of a percentage.
When it’s due
Due dates can vary by jurisdiction. For example, in Denver, theOPT return is dueon the last day of the month following the period in which the liability was incurred.
如果您的企业或员工处于科罗拉多州的一个司法管辖区之一，请与您的城市联系，以获取有关税收和到期日期的更多信息。
特权税类型：比较图表
很难跟上所有特权税吗？使用我们方便的图表使它们保持直截了当：
| Type of Privilege Tax | Participating State(s) | Who Pays It | Rate | When It’s Due |
|---|---|---|---|---|
| 特许经营tax | 阿拉巴马州 阿肯色州 California* Delaware 乔治亚州 伊利诺伊州 Louisiana 密西西比州 纽约 北卡罗来纳 俄克拉荷马州 Tennessee 德克萨斯州 |
企业 | 可以是百分比或统一费率。可以根据净收入，资产，总收入等而有所不同。 | 通常每年应有的状态 |
| Transaction privilege tax (TPT) | 亚利桑那 | 企业(vendors and sellers) | 取决于商业活动，城市和县 | 可以根据业务的总TPT责任，年度，每月，季度或季节性 |
| State privilege tax (or professional privilege tax) | Tennessee | 合格的专业人士（例如律师） | 每年售价$ 400 | 6月1日 |
| 职业特权税（OPT） | 科罗拉多州 | 雇主和雇员 | 通常是统一的费率，并且因管辖权而异 | 因管辖区而异 |
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