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	Relating to taxation; prescribing an effective date; and providing for revenue raising that requires approval by a ...
		The surtax is equal to six percent of the personal income tax liability of the taxpayer for the tax year.
		The surtax is equal to six percent of the excise tax liability of the taxpayer for the tax year.
		The surtax is equal to six percent of the corporate income tax liability of the taxpayer for the tax year.
	www.leg.state.or.us /03reg/measures/hb2700.dir/hb2703.intro.html (946 words)

	State Statutes (Site not responding. Last check: 2007-10-14)
		If the surtax is levied on the sale of an item of tangible personal property or on the sale of a service, the surtax shall be computed by multiplying the rate imposed by the county within which the sale occurs by the amount of the taxable sale.
		The levy of the surtax shall be pursuant to ordinance enacted by a majority of the members of the county governing authority and approved by a majority of the electors of the county voting in a referendum on the surtax.
		If the surtax was levied pursuant to a referendum held before July 1, 1993, the surtax may not be levied beyond the time established in the ordinance, or, if the ordinance did not limit the period of the levy, the surtax may not be levied for more than 15 years.
	www.afn.org /~care/statutes.htm (3193 words)

	Surtax - Wikipedia, the free encyclopedia
		A surtax, in its simplest form, is essentially a tax levied upon a tax.
		The most recent example of a broadly-levied surtax in the United States was one imposed to help finance the Vietnam War during the Lyndon B. Johnson administration.
		Some anti-war protestors refused to pay this tax, stating that while they were not anarchists and understood the need for and positive role played by government in many areas, but wanted none of their tax money going to a war that they felt was immoral.
	en.wikipedia.org /wiki/Surtax (203 words)

	MRA - What is Surtax?
		Every registered trader is required to submit a surtax return on a prescribed Form ST3, together with the amount of surtax due, to the Commissioner General by the 20th of the month which follows the end of each of his specified surtax period.
		From time to time surtax officers visit registered people to examine their books and records to verify the accuracy of surtax returns and to see that the books etc are being properly maintained.
		Additional surtax is assessed on the amounts of surtax underpaid and it is calculated from the date when the correct amount should have been paid up to when the underpaid surtax was discovered.
	www.sdnp.org.mw /mra/surtax.html (590 words)

	77 Tax Notes 1403
		The effect is a surtax on children and other dependents, under which the more children within the household, the higher the surtax.
		The surtax disappears for highest-income taxpayers, however, so it is lower-income taxpayers who are asked to pay the higher marginal rates.
		For a household consisting of a couple and three children (i.e., five exemptions), the surtax is between 3.8-4.2 percent of the taxpayer's income, again depending on the bracket.
	www.utexas.edu /law/faculty/calvinjohnson/77tn1403.htm (3658 words)

	Format Document
		"Surtax rate" means the rate at which an employer is required to pay additional contributions as prescribed by this section.
		The surtax rate shall be equal to fifty per cent of the contribution rate assigned for such year except that if such surtax rate is more than one and two-tenths per cent it shall be one and two-tenths per cent.
		The computed surtax rate shall be rounded to the nearest one-hundredth of one per cent.
	www.azleg.state.az.us /FormatDocument.asp?inDoc=/ars/23/00730-01.htm&Title=23&DocType=ARS (277 words)

	Glossary of Frequently Used Terms - S
		Surtax on imports is a tariff in addition to an existing tariff, often used as an emergency safeguard measure.
		Surtax on income is an additional tax levied as a percentage of income tax.
		The surtax on individuals was eliminated on January 1, 2001 as part of the government's five-year tax reduction plan.
	www.fin.gc.ca /gloss/gloss-s_e.html (1492 words)

	SF 76 ... bond issuance elections and authorizing a political su...
		The income surtax imposed on a corporation shall only 5 18 be imposed by the political subdivision in which the principal 5 19 office from which the return is filed is located.
		The 5 23 rate of the income surtax may be adjusted in any year for the 5 24 sole purpose of ensuring that at least eighty percent of the 5 25 principal and interest is paid from income surtax over the 5 26 life of the bonds.
		On or before 6 8 November 1 of each year in which the income surtax is 6 9 collected, the director of revenue and finance shall deposit 6 10 with the treasurer of the political subdivision the entire 6 11 amount of income surtax collected from taxpayers residing in 6 12 the political subdivision.
	www.legis.state.ia.us /GA/80GA/Legislation/SF/00000/SF00076/Current.html (3141 words)

	FL Dept Rev - Discretionary Sales Surtax
		Discretionary sales surtax must be collected when the transaction occurs in, or delivery is into, a county that imposes a surtax and the sale is subject to sales and use tax.
		Surtax is due on the sale of a motor vehicle or mobile home when it is required to be registered in Florida.
		Surtax is due on the sale of a boat or aircraft when it is required to be registered, licensed, titled, or otherwise documented in Florida or by the U.S. government.
	sun6.dms.state.fl.us /dor/taxes/discretionary.html (950 words)

	Memorandum D16-1-1
		Such a surtax can be applied to goods of a free trade partner only if they represent a substantial share of the total imports of the goods and contribute importantly to the serious injury or the threat of serious injury to Canadian producers.
		Where imports from a free trade partner are excluded from a global surtax action, section 60 provides that such imports may subsequently be included, if they surge during the course of the action.
		The amount of surtax owing is to be entered in field 39 of Form B3.
	www.cbsa-asfc.gc.ca /E/pub/cm/d16-1-1/d16-1-1-e.html (876 words)

	CN297 Surtax Imposed on Certain Products From the European Union (Site not responding. Last check: 2007-10-14)
		The surtax, which is in accordance with the World Trade Organization (WTO) rules, was introduced by Canada in response to the EU's failure to abide by its international trade obligations.
		The surtax is applicable in the same manner as outlined in paragraph 3.
		This surtax does not apply to EU goods that are in transit to Canada on August 1, 1999.
	www.cbsa-asfc.gc.ca /E/pub/cm/cn297/cn297-e.html (543 words)

	Advisory Legal Opinion - School capital outlay surtax, charter schools
		You have asked whether funds raised by imposition of the surtax may be used for a charter school facility in which the school district holds no interest in either the real property or the buildings.
		It is not clear to me that voter approval for imposition of a surtax for a district school facility that was part of the district school system may necessarily carry over to approval of use of those tax funds for a charter school owned and operated independently of the district school system.
		Thus, the statute requires that a general description of the projects to be funded by the surtax revenues be included on the referendum ballot on which approval of the surtax is requested.
	myfloridalegal.com /ago.nsf/printview/F3DD31FAE260FD1C85256C15005D2506 (1248 words)

	Legislative Matter (Site not responding. Last check: 2007-10-14)
		He urged the county empower the CTAC to promote the surtax to the public and any funding approved by the Board be used in-house by county professionals to educate the public on the transit plan.
		The surtax rate shall be one half of one percent on the amount of taxable sales and taxable purchases representing such transactions.
		The surtax proceeds collected by the State and distributed hereunder shall be deposited in a special fund set aside from other County funds in the custody of the Finance Director of the County.
	www.co.miami-dade.fl.us /govaction/matter.asp?matter=021890 (3426 words)

	* Surtax - (Philately): Definition
		Surtax: The portion of a semi-postal stamp purchase price exceeding the postage value.
		The surtax is designated for donation to a charity or some other purpose...
		Aidez les Tuberculeux: (Fr.) Tunisia surtax overprint semi-postal for tuberculosis.
	en.mimi.hu /philately/surtax.html (67 words)

	Canadian Tax Foundation
		For example, in 1997 the top BC surtax rate is 54.5 percent of basic BC tax; Ontario surtax is 46 percent and is set for 56 percent in 1999.
		Because federal and provincial surtaxes are imposed at graduated rates, savings accrue even though the trust is taxed at the highest federal rate.
		The accompanying table outlines the maximum surtax savings available in 1997 to British Columbia, Ontario, and Quebec residents who leave income to be taxed in an inter vivos trust.
	www.ctf.ca /articles/News.asp?article_ID=285 (248 words)

	Interlocal Agreement (Site not responding. Last check: 2007-10-14)
		The levy of the surtax shall commence on January 1, 1999, provided a majority of the electors in the County approve the levy of the surtax at a referendum called for such purpose.
		Each Recreation Plan shall contain a planned use of the surtax proceeds and the amount of proceeds that are projected to be placed in an endowment fund to provide for the operation and maintenance of parks and recreation programs and facilities established or enhanced with the proceeds of the surtax.
		Upon adoption of uniform resolutions by cities representing a majority of the county’s municipal population establishing the rate and duration of the surtax and calling for a referendum on the surtax, the cities shall provide the State of Florida Department of Revenue with the distribution percentages established by this Agreement prior to September 1, 1998.
	www.afn.org /~care/interlocal.htm (1121 words)

	[No title] (Site not responding. Last check: 2007-10-14)
		The County's share of the proceeds of the Surtax, if approved by the voters, shall be applied to pay the cost of infrastructure improvements in the County including the following: 1.
		A referendum of the qualified electors residing in the area of the County is hereby called to be held on March 12, 1996, to determine whether or not the levy of the Surtax shall be approved by such qualified electors to pay the costs of the infrastructure improvements described above.
		The places of voting shall be the same as in general elections held in the area of the County, and the inspectors and clerks for the polling places for the Surtax referendum shall be the same persons as for the election to be held in the area of the County on the same day.
	www.martin.fl.us /GOVT/agendas/bcc/1996/jan9/one.cent.html (902 words)

	Edited Hansard * 1630 * Number 207 (Official Version) (Site not responding. Last check: 2007-10-14)
		The 3% surtax was eliminated in 1998 for taxpayers with incomes of up to $50,000.
		In the last budget the remainder of that building process was to extend the elimination of that 3% tax increase or the surtax on Canadian taxpayers whose incomes were in excess of $50,000.
		It will be seen that the highest income earners will get a reduction or elimination of the 5% surtax which is applied against their federal taxes otherwise payable in excess of $12,000.
	www.parl.gc.ca /36/1/parlbus/chambus/house/debates/207_1999-04-14/han207_1630-e.htm (603 words)

	Alabama Policy Institute Home Page...conservative think tank. (Site not responding. Last check: 2007-10-14)
		Repealing the surtax would reduce the cost of employer-paid mandates by $9.5 billion from FY 2002 to FY 2006, encourage businesses to keep workers on the job, and remove an obstacle to reviving employment growth particularly among unskilled low-wage workers.
		To their credit, some Members of Congress have tried to eliminate the FUTA surtax, not only because of the burden it places on employers, but also because it is an obstacle to reviving employment growth.
		Ending the surtax in Alabama would allow workers and employers to keep an additional $136.5 million of their earnings between FY 2002 and FY 2006, which they could spend, save, or invest.
	www.alabamapolicyinstitute.org /GTI/GTI-taxes-3.html (1095 words)

	General memorandum on surtax (Site not responding. Last check: 2007-10-14)
		It is important to note that the only persons qualifying from this change would have been the individual investors who were not substantial interest holders (income was and remained taxed at 25 percent), or were taxed as receiving profit from an enterprise or other activities taxed at the general marginal rates**.
		If the distribution is made to a person resident in the Netherlands or a treaty country, no dividend withholding tax is due on that part of the distribution subject to surtax.
		On 4 October 2001 the EU Court of Justice decided in the so-called Athinaïki Zythopoiia case (C-294/99) that an additional Greek taxation, very similar to the Dutch surtax contravene the EC Parent/Subsidiary Directive and had to be disallowed.
	www.dutchtax.net /Dutch/Memos/Surtax.htm (668 words)

	[No title] (Site not responding. Last check: 2007-10-14)
		Previously, the provincial surtax was 10% of the basic provincial tax payable in excess of $10,000.
		Where the basic provincial tax payable is greater than $2,083 and less than or equal to $6,004, the surtax payable will be $40 plus 8.33% of the basic provincial tax payable in excess of $2,083.
		Previously, the provincial surtax was 8% of the basic provincial tax payable in excess of $13,500.
	www.pwgsc.gc.ca /compensation/cd/cd-2000-018-e.shtml?a=print (1596 words)

	How Congress Can Lower The Cost of American Jobs
		The third largest tax increase in the Taxpayer Relief Act of 1997 was an extension of a little-known payroll surtax in the Federal Unemployment Tax Act (FUTA) that was scheduled to expire at the end of 1998.
		This repeated extension of a supposedly temporary surtax has caused federal UI trust fund balances to balloon from $4.9 billion in 1987 to $19.1 billion in 1997.
		Because of last year's extension of the surtax, trust fund balances are forecast to explode to $41.6 billion at the end of fiscal year (FY) 2003 (see Chart 1).
	www.heritage.org /Research/Labor/BG1213.cfm (1106 words)

	Tax Revision Studies, 1937: Volume III (cont.)
		Other surtax net income = $200,000; original investment = $1,000,000; Average annual yield from capital gains after Federal income taxes 4.1 3.7 3.0 2.4 Gross annual investment yield required for equal return after Federal income taxes 12.8 11.5 9.2 7.1 2.
		Other surtax net income = $100,000; original investment = $500,000; Average annual yield from capital gains after Federal income taxes 4.2 3.8 3.2 2.5 Gross annual investment yield required for equal return after Federal income taxes 11.1 10.1 8.3 6.5 3.
		Other surtax net income = $50,000; original investment = $250,000: Average annual yield from capital gains after Federal income taxes 4.4 4.2 3.9 3.5 Gross annual investment yield required for equal return after Federal income taxes 7.2 8.9 6.3 5.7 4.
	www.taxanalysts.com /thp/civilization/Documents/Surveys/hst23731/23731-5.htm (1514 words)

	Iowa Code 1999: Section 422D.3 (Site not responding. Last check: 2007-10-14)
		A local income surtax shall be imposed January 1 of the fiscal year in which the favorable election was held for tax years beginning on or after January 1, and is repealed as provided in section 422D.1, subsection 4, as of December 31 for tax years beginning after December 31.
		The director of revenue and finance shall administer the local income surtax as nearly as possible in conjunction with the administration of state income tax laws.
		The director shall credit local income surtax receipts and any interest and penalties collected from returns filed on or before November 1 of the calendar year following the tax year for which the local income surtax is imposed to a "local income surtax fund" established in the office of the treasurer of state.
	www.legis.state.ia.us /IACODE/1999/422D/3.html (309 words)

	Surtax : eCorporations
		This surtax may be imposed by either an...
		proceeds of this surtax may be expended, upon appropriation, for land acquisition...
		212.055 shall be a discretionary surtax on all transactions occurring in the county which transactions are...
	www.ecorpscanada.ca /?Top=Surtax (726 words)

	Iowa Department of Revenue 1040 Instructions 2003
		Multiply the amount on line 55 by the surtax rate and enter the result.
		The applicable school district is the one in which you resided on the last day of the tax year, not necessarily the district where your children attend school.
		If you itemize, you may claim the school district surtax/EMS surtax shown on your 2002 Iowa income tax return as an itemized deduction on line 4 of the 2003 Iowa Schedule A.
	www.state.ia.us /tax/1040EI/Line/03Line56.html (125 words)

	NCPA Tax Policy - Unemployment Insurance Payroll Surtax Burdens Workers (Site not responding. Last check: 2007-10-14)
		The Taxpayer Relief Act of 1997 extended a little-known payroll surtax in the Federal Unemployment Tax Act (FUTA) that was scheduled to expire at the end of 1998.
		The surtax was passed in 1976 to restore depleted UI trust funds and was set to expire in 1987.
		And because of last year's extension of the surtax, trust fund balances are forecast to explode to $41.6 billion at the end of fiscal year 2003
	www.ncpa.org /pi/taxes/aug98h.html (347 words)

	Advisory Legal Opinion - School capital outlay surtax
		"Any school board imposing the surtax shall implement a freeze on noncapital local school property taxes, at the millage rate imposed in the year prior to the implementation of the surtax, for a period of at least 3 years from the date of imposition of the surtax.
		Thus, a school capital outlay surtax imposed pursuant to section 212.055(6), Florida Statutes, must take effect on January 1 following its approval by the voters and a freeze on non-capital local school property taxes that is effective "from the date of imposition of the surtax" would also be effective on that date.
		Assuming its approval by the electors, the proposed school capital outlay surtax by the Monroe County School Board would become effective on January 1, 2006, and the non-capital local school property taxes must be frozen at the millage rate imposed in 2005.
	myfloridalegal.com /ago.nsf/aaee37715760bbce852563cc001bacf7/7bbde701feb402b485256d88005acc30!OpenDocument (1142 words)

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