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These are actual taxes and fees...

• 900 number services

• Accounting and bookkeeping

• Accounts Receivable Tax

• Admission to cultural events or films where theater rental of the film is not taxed

• Admission to professional sports events

• Advertising agency fees

• Aircraft rental to individual pilots both short and long term

• Alimony Received

• Amusement park admission & rides

• Amusement tax (Massachusetts, Virginia, and Maryland, and cities like New Orleans)

• Architecture

• Armored car services

• ATM operations, maintenance and management

• Auctioneer Licenses

• Auctioneering

• Auto service

• Automobile tonnage tax

• Automotive road service and towing services

• Automotive rust proofing & undercoating.

• Automotive storage

• Automotive washing and waxing.

• Aviation fuel tax

• Bail bond fees

• Barber shops and beauty parlors

• Billiard Licenses

• Blueberry tax (Maine)

• Bonuses

• Bowling Alley License, per lane

• Building Permits

• Business Certificates

• Business support services

• Cable TV services

• Carnival License

• Carpentry, painting, plumbing and similar service

• Carpet and upholstery cleaning

• CDL license Tax

• Cellular phone (business and individual)

• Certified Copies - Births, Deaths, Marriages

• Cigarette Tax at various levels of government

• Circuses and fairs -- admission and games

• City planning tax (Osaka City Government)  What???

• Clean Air Title V Fees

• Coin operated video games

• Commercial art and graphic design

• Commercial linen supply

• Compensation paid in property or the use thereof at fair market value

• Construction Permit Fees

• Consumption tax

• Container services on rail

• Contributions made by or on behalf of employees to a cafeteria plan

• Contributions made by or on behalf of employees to a qualified deferral plan

• Contributions made by or on behalf of employees to a tax deferred annuity or stock purchase plan (includes any plan where employee has the option to defer)

• Contributions made by or on behalf of employees to nonqualified deferral plans

• Corporate Income Tax

• Cost of group term life insurance

• Credit information, credit bureaus

• Custom fabrication labor

• Custom meat slaughtering, cutting and wrapping

• Custom processing (on customer's property)

• Customs duty

• Dance License

• Dating services

• Debt collection

• Debt counseling

• Diaper service

• Direct satellite TV

• Directors' fees

• Dog Licenses

• Electricity

• Employee contributions to cost of fringe benefits

• Employer paid death benefits

• Employment agencies

• Engineering (other than research engineering)

• Enterprise tax (Osaka City Government)

• Entertainment License

• Excise Taxes

• Exterminating

• Federal Income Tax

• Federal Unemployment Tax (FUTA)  Paid even by those that could never collect, i.e., small business owners...

• Fish & Game Licenses

• Fixed asset tax (Osaka City Government)

• Flea Market Permits

• Flush tax (Maryland)  What???

• Food License Tax

• Food storage

• Fountain soda drink tax (Chicago)

• Fuel permit tax

• Fur clothing tax (Minnesota)

• Fur storage

• Garment services (altering & repairing)

• Gasoline Tax (40+ cents per gallon)

• Genealogy Research

• General construction services

• Gift and package wrapping service

• Gift tax

• Golden parachute payments

• Grading and excavating

• Gross Receipts Tax

• Hazardous Waste Permit and Inspection Fees

• Health clubs, tanning parlors, reducing salons

• Hotel and motel for less than 30 consecutive days

• Household, mini storage and cold storage

• Housing inspection

• Hunting License Tax

• Illegal drug tax (Tennessee)  attention criminals: be sure to file...

• Income from guaranteed annual wage contracts

• Income from jury duty

• Income from wage continuation plans (includes retirement incentive plans and buyouts)

• Income received as a result of a covenant or agreement not to compete

• Income tax

• Individual Municipal inhabitants tax (Osaka City Government) What???

• Inheritance tax

• Installation charges - other than seller of goods but they will get you anyway, see next...

• Installation charges by persons selling property

• Insurance services (excluding premiums)

• Interest expense

• Interior design and decorating

• International air travel

• Interstate telephone and telegraph

• Intrastate courier

• Intrastate telephone and telegraph

• Intrastate transportation of persons( non governmental)

• Inventory tax

• Investment counseling

• IRS Interest Charges IRS Penalties (tax on top of tax)

• Jock tax (California) What???

• Taxable Labor (just a few we found):

  • adjusting equipment

  • amusement services

  • assembling

  • assisting

  • calligraphy

  • carpet cleaning

  • catering

  • configuring computers

  • copying data

  • credit reporting

  • custom sewing or tailoring

  • data processing

  • debt collection

  • deliveries

  • developing photographs

  • dry cleaning

  • engraving

  • escort services

  • fabricating

  • installing software in Minnesota, this is taxed even when there was no charge for the service by the installer! 
    Figure that one out...

  • landscaping and lawn maintenance

  • laundry

  • manufacturing

  • massage services

  • pick ups

  • printing

  • processing

  • producing artwork

  • radio/TV repairs

  • repair of aircraft

  • repairs or remodeling of real property

  • repairs to commercial fishing vessels

  • repairs to interstate vessels

  • repairs to intrastate vessels

  • repairs to motor vehicles

  • repairs to railroad rolling stock

  • repairs to tangible property

  • setting up computers

  • surveying services

  • Turkish baths

  • updating software see above Minnesota comment...

• Land surveying

• Land value tax

• Landfill Tipping Fees

• Landscape services

• Laundry and dry cleaning services, coin-op

• Legal services

• Limousine service

• Liquor Tax

• Litigation tax (Tennessee)

• Lobbying and consulting

• Local option sales tax options are nice...

• Local road tax

• Long term auto leasing

• Luxury Taxes

• Maintenance and janitorial services

• Marina service (docking , storage, cleaning and repair)

• Marketing

• Marriage Intentions so don't even think about it, but if you do take the plunge...

• Marriage License Tax

• Massage services

• Material for custom software programs

• Medicare Tax

• Membership fees in private clubs.

• Memo of Birth Record

• Miscellaneous records

• Moving expense reimbursements

• Natural gas for business use

• Natural gas for residential use

• NPDES Permit Fees

• Oil Well Service Tax

• Optional service contracts sold at the time of sale

• Other fuel, including heating oil for business use but wait, there's more...

• Other fuel, including heating oil for residential use

• Packing and crating

• Parcel Tax

• Pari-mutuel racing events.

• Parking lots & garages

• Personal Property Tax

• Pet grooming

• Petroleum and coal tax

• Petroleum and gas tax

• Photo finishing

• Photocopying

• Pinball and other mechanical amusements

• Playing card tax (Alabama)

• Potentially Infectious Medical Waste (PIMW) Fees

• Power resources development tax

• Prefectural inhabitant’s tax (Osaka City Government) different than the previous listed Inhabitants tax?

• Preparing and certifying copies but wait, there's more...

• Preparing non-certified copies

• Pre-retirement distributions from retirement plans

• Printing

• Private Investigation

• Prizes, awards and gifts - if connected with employment

• Process server fees

• Process Server registration

• Profit sharing

• Property Tax

• Public relation management services

• Public relations, management consulting

• Raffle & Bazaar Permits

• Real estate acquisition tax (Osaka City Government)

• Real estate management fees

• Real Estate Tax

• Real estate title and abstract services

• Recoding plats

• Recording a survey

• Recording cemetery plots

• Recording instruments

• Recovery agents

• Recreational Vehicle Tax

• Registrar, share transfer agents and bankers

• Registration and License tax

• Rental of bulldozers and other heavy equipment

• Repair material

• Road usage taxes

• Royalties

• Sales Tax

• School Tax

• Searching records

• Secretarial and court reporting services

• Security services

• Service charge taxes

• Severance pay

• Sewer Construction Permit Fees

• Sex sales tax (Utah) What???

• Ship management agents

• Shoe repair

• Short term auto rental

• Short term property rental (such as carpet cleaners or lawn equipment)

• Sick and/or vacation pay

• Sign construction and installation

• Social Security Tax

• Software- packaged or canned program

• Sparkler and novelties tax (West Virginia)

• Special and Hazardous Waste Manifest Fees

• Special Land holding Tax (Osaka City Government)

• Special tobacco tax  Special?  In addition to the "regular" tobacco tax?

• Special tonnage tax

• Sponsorships of events

• Stamp tax

• State Income Tax

• State Unemployment Tax (SUTA) Paid even by those that could never collect, i.e., small business owners...

• Stock bonus incentive plans

• Stock options - taxed when exercised on amount indicated on W-2 form

• Street Listing Books

• Strike benefits paid by employer

• Supplemental unemployment pay paid by employer

• Swimming pool cleaning & maintenance

• Tag Sale Permits

• Tattoo tax (Arkansas)

• Tax return preparation

• Taxes paid by employer on employee's behalf

• Taxi Licenses

• Taxi operations

• Taxidermy

• Telemarketing services on contract

• Telephone answering service

• Telephone federal excise tax

• Telephone federal universal service fee tax

• Telephone minimum usage surcharge tax

• Telephone recurring and non-recurring charges tax

• Telephone usage charge tax the above four were apparently not enough...

• Temporary Disability pay if received as a benefit of employment (includes third party plan)

• Temporary help agencies (fee net of wages paid by client)

• Test laboratories (excluding medical)

• Tips

• Tire recapping and repairing

• Tire Sales Fees

• Tobacco tax in addition to the cigarette tax?

• Tonnage tax

• Transient Occupancy Tax (TOT)

• Travel agent fees

• Travel on cruise ships

• Tuxedo rental

• Typesetting; plate making

• UCC Filings

• Underground/Aboveground Fuel Storage

• Union steward fees

• Utility Taxes

• Vehicle License Registration Tax

• Vehicle Sales Tax

• Veterinary services

• Video rental

• WA State DNR Information for Recording Surveys  

• Wagering tax (Pennsylvania, West Virginia, Illinois, and Oklahoma)

• Water Main Construction Permit Fees

• Water Quality Certification Application Fees

• Water softening

• Water well drilling

• Watercraft registration Tax

• Wedding/portrait photography

• Welding labor (fabrication and repair)

• Well Permit Tax

• Window cleaning

• Workers Compensation Tax

In addition, the federal government, many states and local governments tax “pollutants.”  Here is just a short list of those:

• Acetamide

• Acetone

• Acetonitrile

• acetophenone

• amylacetates (all)

• aniline

• benzene

• butyl acetates (all)

• butyl alcohols (all)

• butyl benzyl phthalate

• carbon disulfide

• carbon tetrachloride

• chlorobenzene

• chloroform

• cumene

• cyclohexane

• cyclohexanone

• dibutyl phthalate

• dichlorobenzenes (all)

• dichlorodi-fluoromethane

• diethyl phthalate

• dimethyl phthalate

• dioctyl phthalate (di2-ethyl hexylphthalate)

• n-dioctyl phthalate

• 1,4-dioxane

• petroleum-derived ethanol

• ethyl acetate

• ethyl benzene

• ethylene dichloride

• 2-ethoxy ethanol (ethylene glycol ethyl ether)

• ethylene glycol

• furfural

• formaldehyde

• n-hexane

• isophorone

• isopropyl alcohol

• methanol

• 2-methoxy ethanol (ethylene glycol methyl ether)

• methyl tert-butyl ether

• methylene chloride (dichloromethane)

• methyl ethyl ketone

• methyl isobutyl ketone

• mineral spirits

• 140-F naphtha

• naphthalene

• nitrobenzene

• 2-nitropropane

• pentachlorobenzene

• phenol

• perchloroethylene (tetrachloroethylene)

• stoddard solvent

• tetrahydrofuran

• toluene

• 1,1,1-trichloroethane

• trichlorethylene

• 1,1,2-trichloro-1,2,2-trifluorethane

• xylenes (all)

• aviation gasoline and gas blending components

• naphtha-type jet fuel

• kerosene-type jet fuel

• kerosene

• distillate fuel oil

• residual fuel oil

• naphtha of less than 400 degrees F for petroleum feed

• special naphthas

• road oil

• still gas

• unfinished oils

• motor gas blending components (e.g., ethanol when used for blending)

• waste oils

• pesticides (liquid or solid)

Run a small business?  This may be of interest…

• http://money.cnn.com/magazines/fsb/fsb_beststates/2006/full_list/index.html

Sources:

• http://money.cnn.com/2005/02/18/pf/taxes/strangetaxesupdate/

• http://www.afrr.us/taxes-list.html

• http://www.zaisei.city.osaka.jp/public/english/tax/list.html

• http://www.michigan.gov/documents/budget/TwoPennyPlan_Impacted_2007_186931_7.pdf

• http://www.ci.pg.ca.us/budget/pdf/Rev_options_BF_12-7-06.pdf

• http://ci.bellefontaine.oh.us/taxation/html/what_is_taxable_.html

• http://dor.myflorida.com/dor/taxes/what_pollutant.html

• http://www.pacificcountyballots.com/Auditor05/Fees.htm

• http://www.window.state.tx.us/taxinfo/taxpubs/tx96_259.html