A&P Tax definition

A&P Tax means the gross receipts tax levied by the City pursuant to Act 185 of 1965 and as subsequently amended.
A&P Tax means the advertising and promotion tax levied pursuant to Section 17-16 of the Searcy Code or Ordinances. Sec. 17-17-2. Administration and regulations. The administration of A&P Tax is vested in the Commission and the Commission shall promulgate rules and regulations and prescribe all forms to the Mayor of the City of Searcy as are necessary or required for the enforcement and collection of the A&P tax. Sec. 17-17-3. Permits. (a) It shall be unlawful for any person subject to the A&P tax to transact business within the city prior to the issuance and receipt of an A&P tax permit from the Commission. (b) A separate A&P tax permit must be obtained from the Commission for each location at which the person conducts a business which is subject to the A&P tax. (c) An A&P tax permit shall have no stated term. Sec. 17-17-4. Application for permit. Any person subject to the A&P tax transacting business in the city shall file with the Commission through City Hall an application for an A&P tax permit to conduct that business, the form and contents of which application shall be as prescribed by the Commission from time to time. Sec. 17-17-5. Permits not assignable, display required and expiration. (a) The A&P tax permit shall not be assignable and shall be valid only for the person in whose name it is issued and for the location thereon designated. (b) The A&P tax permit shall at all times be conspicuously displayed at the location thereon designated. (c) The A&P tax permit shall expire at the time of cessation of the business of the person at the location designated thereon. (d) It shall be unlawful for any person subject to the A&P tax to transact business within the City when their A&P tax permit has expired.Sec. 17-17-6. Discontinuance of business - unpaid taxes. (a) Any person operating under an A&P tax permit, upon discontinuance of the business at the location designated thereon, shall return the A&P tax permit to the Commission for cancellation together with remittance of any unpaid and accrued A&P taxes. (b) Failure to surrender the A&P tax permit and pay any and all accrued A&P taxes shall be sufficient cause for the Commission, through its designated representative, to refuse the issuance of any A&P tax permit in the future to the person. (c) In the case of the sale of any business which is subject to the A&P tax, the A&P tax shall be deemed to be due and payable at the time of the sale of the fixtures and equipment incident to business and shall constitute...
A&P Tax means the gross receipts tax or gross proceeds tax levied by Ordinance No. 1692, as amended from time to time.

Examples of A&P Tax in a sentence

  • If YES, please list all locations, names, addresses and A&P Tax Permit numbers on a separate schedule.

  • Following the required monthly transfers described below, any moneys remaining in the A&P Tax No. 1 Account and the A&P Tax No. 2 Account may be used for any lawful purpose permitted by the A&P Act as determined by the Commission.

  • In the event there shall be insufficient moneys on deposit in the A&P Tax No. 2 Account in a particular month to make the required transfers, then such transfers shall be made from the A&P Tax No. 1 Account in the same order of priority set forth below in an amount sufficient to satisfy any deficiencies.

  • Monthly transfers shall be made first from the A&P Tax No. 2 Account.

  • Any person transacting in the City a business which is subject to the A&P tax shall file with the Commission an application for an A&P Tax Permit to conduct that business, the form and contents of which applications shall be as prescribed by the Commission from time to time.

  • Any person subject to the A&P Tax who is transacting business within the City without a valid A&P Tax Permit shall be guilty of a violation which shall be punishable by up to a five hundred dollar ($500) fine.

  • In the event there shall be insufficient moneys in the A&P Tax No. 2 Account and the A&P Tax No. 1 Account of the Revenue Fund in a particular month to make the required transfers set forth below, any deficiencies shall be added to required deposits during the subsequent month.

  • An application must be completed in all relevant respects and must be signed by the Person making application for the permit or an authorized agent of the Person making application for the permit.B. The Revenue Director must issue or deny the A&P Tax Permit no later than ten (10) business days after the completed application is received by the Revenue Director, except that this time limit may be extended by the Revenue Director upon reasonable cause.

  • The Permittee or third party subject to examination or investigation under this rule shall make available to the Revenue Director the places of business, records and other above-listed items requested by the Revenue Director and shall facilitate any such examination or investigation.B. Random Annual Audits of A&P Tax Permittees.1. In General.

  • The Revenue Director may examine under oath any Person regarding the business of any Permittee concerning any matter incident to the collection, reporting and remittance of the A&P Tax.

Related to A&P Tax

  • input tax , in relation to a vendor, means—

  • Stamp Tax means any stamp, registration, documentation or similar tax.

  • Additional Tax means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption. (B) If you report under Hotel (Business code 044), this city has an Additional Hotel tax rate that must be applied and reported (Business Code 144). (D) Report amount due on materials purchased exempt from tax and incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project. (E) When reporting for Short Term Motor Vehicle you must report Business Code 214 and 114 for this City.

  • Other Tax means any Federal Other Tax, State Other Tax, or Foreign Other Tax.

  • Actual Tax Liability means, with respect to any Taxable Year, the liability for Covered Taxes of the Corporation (a) appearing on Tax Returns of the Corporation for such Taxable Year and (b) if applicable, determined in accordance with a Determination (including interest imposed in respect thereof under applicable law).

  • Special Tax means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.

  • Tax or Taxes means all present or future taxes, levies, imposts, duties, deductions, withholdings (including backup withholding), assessments, fees or other charges imposed by or paid to any Governmental Authority, including any interest, additions to tax or penalties applicable thereto.

  • Additional Taxes means taxes, duties or other governmental charges imposed on the Trust as a result of a Tax Event (which, for the sake of clarity, does not include amounts required to be deducted or withheld by the Trust from payments made by the Trust to or for the benefit of the Holder of, or any Person that acquires a beneficial interest in, the Securities).

  • Assumed Tax Rate means the highest effective marginal combined U.S. federal, state and local income tax rate for a Fiscal Year prescribed for an individual or corporate resident in New York, New York (taking into account (a) the nondeductiblity of expenses subject to the limitation described in Section 67(a) of the Code and (b) the character (e.g., long-term or short-term capital gain or ordinary or exempt income) of the applicable income, but not taking into account the deductibility of state and local income taxes for U.S. federal income tax purposes). For the avoidance of doubt, the Assumed Tax Rate will be the same for all Partners.

  • value added tax means value added tax charged in accordance with the Value Added Tax Act 1994.

  • Transfer Tax means any sales, use, transfer, real property transfer, recording, stock transfer and other similar Tax and fees, including any interest, penalty or addition thereto, whether disputed or not; provided, however, that the term “Transfer Tax” shall not include any Income Tax.

  • Relevant Tax means any present or future taxes, duties, assessments or governmental charges of whatever nature, imposed or levied by or on behalf of any Relevant Jurisdiction or any authority therein or thereof having the power to tax.

  • Special Taxes means any and all present or future taxes, levies, imposts, deductions, charges or withholdings, or any liabilities with respect thereto, including those arising after the date hereof as result of the adoption of or any change in law, treaty, rule, regulation, guideline or determination of a Governmental Authority or any change in the interpretation or application thereof by a Governmental Authority but excluding, in the case of Lender, such taxes (including income taxes, franchise taxes and branch profit taxes) as are imposed on or measured by Lender’s net income by the United States of America or any Governmental Authority of the jurisdiction under the laws under which Lender is organized or maintains a lending office.

  • Use tax means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complementary to a sales tax.

  • Excluded Tax means any Tax imposed by any jurisdiction on the net income of the Note Holder;

  • Applicable Taxes means the Goods and Services Tax (GST), the Harmonized Sales Tax (HST), and any provincial tax, by law, payable by Canada such as, the Quebec Sales Tax (QST) as of April 1, 2013.

  • Assumed Tax Liability means, with respect to any Member, an amount equal to the excess of (i) the product of (A) the Distribution Tax Rate multiplied by (B) the estimated or actual cumulative taxable income or gain of the Company, as determined for federal income tax purposes, allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, less prior losses of the Company allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, in each case, as determined by the Manager and to the extent such prior losses are available to reduce such income over (ii) the cumulative Tax Distributions made to such Member after the closing date of the IPO pursuant to Sections 4.01(b)(i), 4.01(b)(ii) and 4.01(b)(iii) and, if applicable with respect to such Fiscal Year, pursuant to Section 4.1(a) of the Previous LLC Agreement; provided that, in the case of the Corporation, such Assumed Tax Liability (x) shall be computed without regard to any increases to the tax basis of the Company’s property pursuant to Sections 734(b) or 743(b) of the Code and (y) to the extent permitted under the Credit Agreements and applicable Law, shall in no event be less than an amount that will enable the Corporation to meet both its tax obligations and its obligations pursuant to the Tax Receivable Agreement for the relevant Taxable Year; provided further that, in the case of each Member, and for the avoidance of doubt, such Assumed Tax Liability shall take into account any Code Section 704(c) allocations (including “reverse” 704(c) allocations) to the Member.

  • central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;

  • Premium tax means a tax paid by insurance companies to provincial and territorial governments calculated as a percentage of gross premiums written.

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

  • Transaction Payroll Taxes means all employer portion payroll or employment Taxes incurred in connection with any bonuses, option cash-outs or other compensatory payments in connection with the Transactions.

  • Tax Payments has the meaning set forth in the definition of Permitted Payments to Parent.

  • Marginal Tax Rate means the maximum marginal regular Federal individual income tax rate applicable to ordinary income or the maximum marginal regular Federal corporate income tax rate, whichever is greater.

  • Applicable Tax Rate means (a) 40% or (b) if, at the time of the relevant distribution described in Section 7.6(f) herein, the highest combined federal, state and local marginal rate applicable to corporate taxpayers residing in New York City, New York, taking into account the deductibility of state and local income taxes for federal income tax purposes shall exceed 40%, such higher rate.

  • After-Tax Basis means that indemnity and compensation payments required to be made on such basis will be supplemented by the Person paying the base amount by that amount which, when added to such base amount, and after deduction of all Federal, state, local and foreign Taxes required to be paid by or on behalf of the payee with respect of the receipt or realization of the base amount and any such supplemental amounts, and after consideration of any current tax savings of such payee resulting by way of any deduction, credit or other tax benefit actually and currently realized that is attributable to such base amount or Tax, shall net such payee the full amount of such base amount.

  • VAT means value added tax.