privilege fee
privilege fee 〈美〉特许费 即开业税〔occupation tax〕。密歇根州〔Michigan〕的销售税即为向零售商征收的特许费。它并不对消费者征收。税负是由零售商还是消费者承担，由零售商选择。
Search Results for: privilege tax
freedom of the city
freedom of the city. Hist. An immunity or privilege from some burden, esp. from county jurisdiction and its privilege of municipal taxation and self-government, held under a royal charter.
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certificate of rehabilitation
certificate of rehabilitation. 1. A document issued in some states by a court or other authorized governmental agency, such as a parole board, as evidence that a convicted offender is entitled to recover at least some of the rights and privileges of citizenship. • The terms and conditions under which certificates of rehabilitation are issued
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octroi
octroi (ok-troy or ahk-trwah), n. [French] 1. Hist. A grant or privilege of a charter by a sovereign. 2. A local tax levied on certain goods that are brought into a city (esp. in some European countries). 3. The place where such a tax is collected. 4. The agency for collecting such a tax.
toll
toll, n. 1. A tax or due paid for the use of something; esp., the consideration paid either to use a public road, highway, or bridge, or to maintain a booth for the sale of goods at a fair or market. [Cases: Bridges 33; Turnpikes and Toll Roads 37. C.J.S. Bridges §§ 65–69; Turnpikes and
required records doctrine
required-records doctrine. The principle that the privilege against self-incrimination does not apply when one is being compelled to produce business records that are kept in accordance with government regulations and that involve public aspects. • Some courts have held that certain medical records and tax forms fall within this doctrine and are thus not protected
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license fee
license fee. 1. A monetary charge imposed by a governmental authority for the privilege of pursuing a particular occupation, business, or activity. — Also termed license tax. [Cases: Licenses 1. C.J.S. Architects § 8; Licenses§§ 2–4.] 2. A charge of this type accompanied by a requirement that the licensee take some action, or be subjected
exemption
exemption. 1. Freedom from a duty, liability, or other requirement; an exception. See IMMUNITY; EXCEPTION(2). 2. A privilege given to a judgment debtor by law, allowing the debtor to retain certain property without liability. [Cases: Exemptions 1; Homestead 1.] 3. Tax. An amount allowed as a deduction from adjusted gross income, used to determine taxable