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Topic: Franchise tax

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	Frequently Asked Questions - Corporation Franchise Tax
		For example, a calendar 2006 franchise tax return is based upon assets as of December 31, 2005 or January 1, 2006 and it covers the taxable period from January 1, 2006 to December 31, 2006.
		Franchise tax is filed for the year in advance, based upon the assets as of the first day of the taxable period.
		Thus, the due date for the initial franchise tax return is August 15, 2005, based upon assets as of its incorporation or qualification date, for the taxable period from April 18, 2005 to December 31, 2005.
	www.dor.mo.gov /tax/business/faq/franchise.htm (1470 words)

	Texas Franchise Tax FAQ
		For franchise tax purposes, the term "corporation" also includes a bank, state limited banking association, savings and loan association, limited liability company, professional limited liability company, a corporation that elects to be an S corporation for federal income tax purposes, and a professional corporation.
		A corporation filing an annual franchise tax report that is not required to pay franchise tax by electronic funds transfer (EFT) may request an extension until November 15 to file the report.
		To apply for exemption from the Texas franchise tax based on one of the other provisions available under Texas law, submit a completed Form AP-204, identifying the section that applies to the corporation, along with all required documentation as explained in Publication 96-1045, Guidelines to Texas Tax Exemptions.
	www.window.state.tx.us /taxinfo/franchise/franfaq.html (2201 words)

	CHAPTER 5. CORPORATION FRANCHISE TAX (Site not responding. Last check: 2007-10-11)
		For the purpose of computing the tax in accordance with paragraph (2) of this subsection, the corporation's assumed no-par capital, whenever the phrase "assumed no-par capital" is used in paragraph (2) of this subsection, shall be found by multiplying the number of authorized shares of capital stock without par value by $100.
		Any corporation electing to pay a tax under this subsection shall show on its annual franchise tax report that the corporation is a regulated investment company as above defined, and the amount of its assets on January 1 and December 31 of the taxable year, and the mean thereof.
		The franchise tax shall be a debt due from the corporation to the State, for which an action at law may be maintained after the same shall have been in arrears for a period of 1 month.
	www.delcode.state.de.us /title8/c005 (3724 words)

	Incorporating in Delaware: How to calculate the DE Corporate Franchise Tax
		The tax is then prorated for each portion of the year by dividing the number of days the stock/par value was in effect by 365 days (366 for a leap year), then multiplying this result by the tax calculated for that portion of the year.
		The total tax for the year is the sum of all of the prorated taxes for each portion of the year.
		Taxes due will be based on the "Authorized Shares Method" and is printed on the Annual Franchise Tax Report each corporation receives annually.
	www.activefilings.com /states/delaware/delaware-franchisetax.php (724 words)

	Iowa Tax Types and Rates - Dept of Revenue and Finance
		Description: This tax is administered by the Iowa Department of Commerce, with the Iowa Department of Revenue serving as a depositing agency for the tax receipts.
		It is not uncommon for the dealership to collect and remit the tax to the county treasurer on behalf of the buyer.
		Tax returns must be filed by the county recorder with the State Treasurer by the 10th day of each month for tax collected during the preceding month.
	www.state.ia.us /tax/taxlaw/taxtypes.html (2945 words)

	Franchise Tax in Benton County
		The franchise tax rate is based on the issued and outstanding stock, surplus, and undivided profits, apportioned to Tennessee, at the end of the fiscal year.
		The franchise tax rate is $.25 per $100 with a minimum tax of $10.
		Property erected in Tennessee by the corporation for compliance with air, water, or hazardous waste pollution regulations is exempt from the franchise tax.
	www.bentoncountynet.com /economicdevelopment/climate/franchise.html (385 words)

	Eliminate Franchise Tax in Kansas (Site not responding. Last check: 2007-10-11)
		The 2004 session reduced the franchise tax rate from $2 per $1,000 of net worth to $1.25; granted an exemption for entities with a net worth of $100,000 or less, but raised the cap from $5,000 to $20,000 on the tax that the largest entities must pay.
		The franchise tax now must be paid to the Kansas Department of Revenue.
		Tell lawmakers that the franchise tax is an unfair tax imposed on the privilege of doing business in Kansas, and discriminates against those who organize their business as a limited liability entity.
	www.nfib.com /object/IO_19435.html (314 words)

	Texas Lawyer - Franchise Tax Opinion Affects Classification of Receipts
		The tax base consists of one of two possible components: taxable capital, which is roughly equal to the corporation's equity, or earned surplus, which is the corporation's federal taxable income, adjusted for certain items.
		It is the anomaly of the two-component-based Texas franchise tax that caused the 3rd Court to find that the throwback rule violated Home Interiors' constitutional rights under the U.S. Constitution's commerce clause.
		Presuming all states' taxes are like Texas, the franchise tax fails the internal-consistency test because B will pay more tax than A. A pays only the higher of the tax on capital or the tax on earned surplus.
	www.law.com /jsp/tx/PubArticleTXELA.jsp?id=1145442288491 (1331 words)

	Corporate Franchise Tax \| The Greater Austin Chamber of Commerce :: Austin, Texas (Site not responding. Last check: 2007-10-11)
		The franchise tax is a business privilege tax assessed by the State of Texas and is applicable to all corporations operating in the state.
		The tax is effectively the greater of 0.25 percent of taxable capital or 4.50 percent of earned surplus apportioned to the state under a single-factor gross receipts test.
		In 2008, Texas will replace its franchise tax with a “Margins Tax,” a tax of 1% (retailers’ and wholesalers’ rate will be 0.5%) on gross receipts less (taxpayer's choice of) compensation or the cost of goods sold.
	www.austin-chamber.org /DoBusiness/TaxesAndIncentives/TxFranchise.html (261 words)

	Franchise Tax Credit Programs \| The Greater Austin Chamber of Commerce :: Austin, Texas (Site not responding. Last check: 2007-10-11)
		The amount of the company's credit may be as large as 50 percent of its franchise tax liability.
		This credit, too, is limited to 50 percent of the firm's tax liability, and any unclaimed credits may be carried forward for a maximum of five years.
		For day-care programs, the credit is the lesser of $50,000 or 50 percent of qualifying expenditures, and the credit is limited to 90 percent of the tax due on the corporation's franchise tax report.
	www.austin-chamber.org /DoBusiness/TaxesAndIncentives/InFranchise.html (723 words)

	California Tax Service Center - C Corporations
		The annual tax for C corporations is the greater of 8.84% of the corporation’s net income or $800.
		Tax is due on or before the original return due date regardless of an extension to file.
		Franchise Tax: The corporate franchise tax is imposed for the privilege of exercising the corporate franchise in California.
	www.taxes.ca.gov /CorpC.html (1473 words)

	Tax Credits \| Business Incentives
		Program will provide a tax credit against the Commercial Activity Tax (CAT) beginning on July 1, 2008.Insurance companies that pay the annual franchise tax under ORC Sections 5725.18/5729.03 are eligible for the tax credit beginning July 1, 2005.
		Provides a nonrefundable tax credit against the corporate franchise tax and is designed to encourage Ohio’s corporations to invest in increased research and development activities.
		For state franchise tax filers, the incentive is applicable to the corporate franchise tax credit during the tax’s phase out period.
	www.odod.state.oh.us /edd/tax_credit.htm (1964 words)

	New Franchise (Margin) Tax
		The tax is a tax on “taxable margin,” which is a concept similar to taxable income.
		The taxpayer group that will bear the biggest burden of the change in tax is the service industry, particularly the professions that tended to be exempt under the franchise tax but are now taxed because of the expansion to partnerships.
		He is a former council member of the Tax Section for the State Bar of Texas and the former chair of the CLE Committee.
	www.tscpa.org /gvt/SpecialSession/2006/MarginTaxArticle.asp (3176 words)

	Division of Corporations - Schedule of Franchise Tax
		All corporations incorporated in the State of Delaware are required to file an Annual Franchise Tax report and to pay a franchise tax.
		Taxes and annual reports are to be received no later than March 1st of each year.
		Taxes for these entities are to be received no later that June 1st of each year.
	www.state.de.us /corp/frtax.shtml (286 words)

	California franchise tax board
		The The Franchise has already Franchise consultants seen canadian small business franchise hiding the retail franchise under his WSI franchise and weight loss franchise honestly window tinting franchises that Food Franchise is still smoothie king franchise business in possession of the Starbucks Franchise loaf of franchise resale listings.
		It also seems as cafe franchise if the canadian retail franchise was doing his due franchise direct mail as he releases laundromat franchise as soon as the franchise boyz are mailbox franchise established hot dog franchises and it is shown that new franchise opportunities was not fast casual franchise the.
		It is unclear if a franchise non-compete agreement of this christian books %2B franchise would be able to update their franchise company to future Fort Worth Restaurant Franchise of new york city franchise attorneys such as window covering franchise in the same franchise fees they would on a normal franchise advertising, if at all.
	california-franchise-tax-board.ediem.com (2573 words)

	Georgia Property Tax Guide - Franchise Tax (Site not responding. Last check: 2007-10-11)
		A franchise tax is a tax on the right or privilege of doing business in a state.
		O.C.G.A. All franchises, including those not otherwise specifically mentioned, are to be reported for taxation by March 1 with the county or municipality.
		Additional questions about the franchise tax should be directed to the county or municipality where the property is being returned for taxation.
	www.etax.dor.ga.gov /ptd/adm/taxguide/franch.shtml (302 words)

	California's Franchise Tax Board Position on Recovery of Water's Edge Election Fees (State & Local Tax Bulletin ... (Site not responding. Last check: 2007-10-11)
		Therefore, the FTB contends that the amount of the water's-edge fee in dispute, or other franchise tax amount owing for the year in issue, will not be fixed and final until completion of both the FTB audit process, and any subsequent administrative protest and appeal.
		The FTB contends that all issues arising from the 1988 income year relating to the water's-edge fee calculation, including its constitutionality, and any dispute concerning the amount of franchise tax owing should be tried in court in one action upon completion of the administrative process.
		The FTB contends that these damages would be any greater amount of franchise tax that would be owing under the worldwide method of tax accounting.
	www.pmstax.com /state/feeRecovery9408.shtml (1275 words)

	Kansas Secretary of State - Franchise Tax Laws
		Prior to January 2005, this tax was paid along with the franchise fee to the Secretary of State at the time of filing the annual report.
		The franchise fee and annual report must be received, complete and correct, by the Secretary of State on or before the forfeiture date, or the business will be forfeited.
		The franchise tax and franchise fee payments are each due on the 15th of the fourth month following the tax closing month.
	www.kssos.org /other/franchise_info.html (907 words)

	Forms and Publications
		Additional fill-in tax forms will be available in February.
		Tax tables and rate schedules for individual income tax.
		Related Forms - List of forms from other state agencies and the IRS covering sales/use tax, property tax, special taxes, and payroll tax.
	www.ftb.ca.gov /forms (101 words)

	Franchise Consultants - iFranchise Group - iFranchise Group - Franchise Assistance
		Find out if your business is franchisable, if franchising is the right strategy for you, and what is involved in franchising a business.
		We have substantial experience in facilitating this change, whether or not the new channel turns out to be a franchise.
		With thousands of franchises to choose from, we can help you to select a franchise that is right for you...
	www.ifranchise.net (247 words)

	Franchise tax - Wikipedia, the free encyclopedia
		Franchise tax is a tax charged by some US states to corporations formed in those states based on the number of shares they issue or, in some cases, the amount of their assets.
		The purpose of the tax is to raise revenue for the state.
		The State of Delaware has a significant franchise tax, while other states, such as Nevada, have none at all, or a smaller one.
	en.wikipedia.org /wiki/Franchise_tax (100 words)

	State Income and Franchise Tax \| Multistate Tax, Tax Service \| United States - Deloitte & Touche USA LLP
		State income and franchise taxes are a constantly moving target.
		Deloitte Tax LLP professionals have the knowledge, experience and resources necessary to help you meet your obligations while preventing overpayments and limiting your overall exposure.
		Tax planning: Planning and implementing substantive tax strategies that stand the test of time and the closest scrutiny.
	www.deloitte.com /dtt/section_node/0,1042,sid=2159,00.html (462 words)

	Division of Corporations - Franchise Tax Calculations
		The tax rate under this method is $250.00 per million or portion of a million of the assumed par value capital, which is calculated as described below, if the assumed par value capital is greater than $1,000,000.
		If the assumed par value capital is less than $1,000,000, the tax is calculated by dividing the assumed par value capital by $1,000,000 then multiplying that result by $250.00.
		Figure your tax by dividing the assumed par value capital, rounded up to the next million if it is over $1,000,000, by 1,000,000 and then multiply by $250.00.
	www.state.de.us /corp/frtaxcalc.shtml (409 words)

	Franchise Tax (Corporate and Bank)
		The bill revises the existing franchise tax to create a new tax on virtually all Texas Businesses.
		HB3 changes the franchise tax base, lowers the rate and extends coverage to active businesses receiving state law liability protection.
		The Texas franchise tax is a privilege tax imposed on each corporation and limited liability company chartered/organized in Texas or doing business in Texas.
	www.window.state.tx.us /taxinfo/franchise/index.html (402 words)

	Consultant - Franchise Tax (Site not responding. Last check: 2007-10-11)
		Ryan & Company's franchise tax experts are committed to diligently working with our clients to effectively manage their tax liability.
		The Franchise Tax Consultant (“Consultant”) works with a team to identify tax savings opportunities for clients and to gain an understanding of how the client computes each component of the franchise tax, which includes generally accepted accounting principles and federal income tax concepts.
		The taxing authority verifies the issues, and the Consultant assists the team with this process.
	www.ryanco.com /listings/consultant_franchise_tax.aspx (351 words)

	Franchise Tax for LLC in Texas
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	franchise-tax-for-llc-in-texas.lojka.com (2397 words)

	TaxAlmanac - KS - Franchise Tax
		Previously the Kansas Franchise Tax was administered by the Kansas Secretary of State's office.
		For business entities filing annual reports for Tax Year Ends of December 31, 2004, and after, the Franchise Tax rate is 0.125%, with a maximum Franchise Tax of $20,000.
		The Kansas Franchise Tax return is due by the 15th day of the fourth month following the end of the entity's tax year.
	www.taxalmanac.org /index.php/KS_-_Franchise_Tax (494 words)

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