occupation tax

An excise tax imposed for the privilege of carrying on a business, trade, or profession.

• For example, many states require lawyers to pay an occupation tax.

— Also termed occupational tax. [Cases: Licenses 1. C.J.S. Architects § 8; Licenses §§ 2–4.]

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词条贡献者

资深译员大智，毕业于美国一流的高级翻译学院，专注翻译各种与复杂诉讼有关的法律文件。