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Namespace Prefixes

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Statements

Subject Item

dbr:Occupational_privilege_tax

rdfs:label

Occupational privilege tax

rdfs:comment

Various state and local taxing authorities in the US require an employer or the employee to withhold and remit a tax on the wages paid to an employee. Some states require both the employer and employee to remit a portion of the total occupational privilege tax (OPT), while others only require one or the other to do so. As such, it is a type of payroll tax. The genesis of this tax is the state's claim in recovering accrued benefits provided to the taxpayer in enabling them to become employed and allowing for the state or municipality to further provide for taxpayers in the future.

dct:subject

dbc:Payroll dbc:Taxation_in_the_United_States

dbo:wikiPageID

19863563

dbo:wikiPageRevisionID

1077933446

dbo:wikiPageWikiLink

dbr:Wages dbc:Payroll dbr:Accrued_benefits dbr:Payroll_tax dbc:Taxation_in_the_United_States dbr:Municipality dbr:Taxation

owl:sameAs

wikidata:Q7075806 freebase:m.04q0nn0 n14:4sUt1

dbp:wikiPageUsesTemplate

dbt:Reflist dbt:Tax-stub

dbo:abstract

Various state and local taxing authorities in the US require an employer or the employee to withhold and remit a tax on the wages paid to an employee. Some states require both the employer and employee to remit a portion of the total occupational privilege tax (OPT), while others only require one or the other to do so. As such, it is a type of payroll tax. The genesis of this tax is the state's claim in recovering accrued benefits provided to the taxpayer in enabling them to become employed and allowing for the state or municipality to further provide for taxpayers in the future.

prov:wasDerivedFrom

wikipedia-en:Occupational_privilege_tax?oldid=1077933446&ns=0

dbo:wikiPageLength

1166

foaf:isPrimaryTopicOf

wikipedia-en:Occupational_privilege_tax