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License & Income Taxes

Licensing and Income Taxes


Definitions (view all)


Administration (view all)


Taxable Income


Exemptions (view all)


Fees


Income (view all)
- LIC-6.01 - Payments Deemed to be Compensation to Owners
- LIC-6.02 - Self-Employment Tax Deduction and Health Care Premium Deduction
- LIC-6.03 - Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction
- LIC-6.04 - Patronage Dividends
- LIC-6.05 - Short Periods Count as Tax Year
- LIC-6.06 - Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders
- LIC-6.07 - Treatment of Currently Taxed Pass-Through Income
- LIC-6.08 - Partnerships - Partner Level Deduction Election
- LIC-6.09 - Qualified Retirement Plans
- LIC-6.10 - De Minimus Business Activity for Personal Services
- LIC-6.11 - Apportionment of Gains and Incomes Due to Sale of a Business
- LIC-6.12 - Business Activity and Apportionment of Sales of Tangible Personal Property
- LIC-6.13 - De Minimus Business Activity for Tangible Personal Property
- LIC-6.14 - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property
- LIC-6.15 - Apportionment for Banking Income
- LIC-6.16 - Apportionment for Domestic Insurers
- LIC-6.17 - Apportionment for Freight Carriers
- LIC-6.18 - Apportionment for Passenger Carriers
- LIC-6.19 - Apportionment for Incomes Subject to PCC Chapters 7.12 or 7.14
- LIC-6.20 - Apportionment for Providers of Electronic or Telephonic Services


Private For-Hire Transportation (view all)
- LIC-8.17 - Selecting Industry Board Members
- LIC-8.18 - Initial Board Terms
- LIC-8.19 - Replacing Board Members
- LIC-8.20 - Fuel Surcharges
- LIC-8.21 - Driver Permits Criminal Checks
- LIC-8.22 - Pedicab Driver Permits Programs and Skills Tests
- LIC-8.23 - Driver Permits DMV Records and Criminal Checks
- LIC-8.24 - Driver Permits Programs and Skills Tests
- LIC-8.25 - Driver Permit Renewals
- LIC-8.26 - Criteria for Exception to Vehicle Age Requirement
- LIC-8.27 - Safety Certificates
- LIC-8.28 - Market Saturation Factors
- LIC-8.29 - Limit on Number of Executive Sedan Permits
- LIC-8.30 - Decal Placement
- LIC-8.31 - Vehicle Requirements
- LIC-8.32 - Vehicle "No Smoking" Signage
- LIC-8.33 - Prearranged Defined
- LIC-8.34 - Maximum Shuttle Fare
- LIC-8.35 - Minimum Livery Fare
- LIC-8.36 - Safety Fund Grant Process
- LIC-8.37 - Initial Terms of Permits, Decals and Taxiplates


Private Property Impound Tows (view all)


Secondhand Dealers (view all)


Arts Education and Access Income Tax (view all)


See Also (view all)