franchise tax

A tax imposed on the privilege of carrying on a business (esp. as a corporation), usu. measured by the business’s income. See FRANCHISE. [Cases: Taxation 117. C.J.S. Taxation §§ 177–180, 199.]
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译者Lorna,毕业于国内一流的法学院,擅长翻译各种与商业秘密相关的法律文件。
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