A county seat is an administrative center, seat of government , or capital city of a county or civil parish . The term is in use in five countries: Canada , China , Hungary , Romania , and the United States . An equivalent term, shire town , is used in the U.S. state of Vermont and in several other English-speaking jurisdictions, such as Venezuela .
92-651: Ocala ( / oʊ ˈ k æ l ə / oh- KAL -ə ) is a city in and the county seat of Marion County, Florida , United States. Located in North Central Florida , the city's population was 63,591 as of the 2020 census , up from 56,315 at the 2010 census and making it the 43rd-most populated city in Florida. Ocala is the principal city of the Ocala metropolitan area , which had a population of 375,908 in 2020. Home to over 400 thoroughbred farms and training centers, Ocala
184-570: A Higher Learning Commission regionally accredited post secondary institution. Webster University offers on-site, regionally accredited graduate degree programs in business and counseling at their Ocala Metropolitan Campus. Three of the eight libraries in the Marion County Public Library System are located in Ocala. Those three libraries are: Several major highways pass through Ocala, including Interstate 75 , U.S. Highway 27 , U.S. Route 301 , and U.S. Highway 441 . Ocala
276-526: A Superior Court and Sheriff (as an officer of the court ), both located in a designated "shire town". Bennington County, Vermont has two shire towns; the court for "North Shire" is in the shire town Manchester , and the Sheriff for the county and court for "South Shire" are in the shire town Bennington. In 2024, Connecticut , which had not defined their counties for anything but statistical, historical and weather warning purposes since 1960, along with ending
368-599: A credit for income taxes paid to other jurisdictions of the same sort. Thus, a credit is allowed at the national level for income taxes paid to other countries. Many income tax systems permit other credits of various sorts, and such credits are often unique to the jurisdiction. Some jurisdictions, particularly the United States and many of its states and Switzerland , impose the higher of regular income tax or an alternative tax. Switzerland and U.S. states generally impose such tax only on corporations and base it on capital or
460-465: A concept of net increase. In 9 CE, Emperor Wang Mang of the Xin dynasty (9 to 23 CE) established the first income tax through a 10% tax of net earnings from wild herb and fruit collection, fishing, shepherding, and various nonagricultural activities and forms of trading. People were obligated to report their taxes to the government and officials would audit these reports. The penalty for evading this tax
552-410: A county seat may be an independent city surrounded by, but not part of, the county of which it is the administrative center; for example, Fairfax City is both the county seat of Fairfax County, Virginia and completely surrounded by Fairfax County, but the city is politically independent of the county. When the county seat is in the independent city, government offices such as the courthouse may be in
644-646: A county was the magistrate , who oversaw both the day-to-day operations of the county as well as civil and criminal cases. The current number of counties mostly resembled that of the later years of the Qing dynasty . Changes of location and names of counties in Chinese history have been a major field of research in Chinese historical geography, especially from the 1960s to the 1980s. There are 1,355 counties in Mainland China out of
736-548: A few countries, cities also impose income taxes. The system may be integrated (as in Germany) with taxes collected at the federal level. In Quebec and the United States, federal and state systems are independently administered and have differences in determination of taxable income. Retirement oriented taxes, such as Social Security or national insurance , also are a type of income tax, though not generally referred to as such. In
828-571: A graduated income tax , and direct election of United States senators. Most of the "Ocala Demands" were to become part of the Populist Party platform. In the last decades of the twentieth century, the greater Ocala area had one of the highest growth rates in the country for a city its size. Many historic homes are preserved in Ocala's large residential Historic District , designated in 1984. East Fort King Street features many excellent examples of Victorian architecture . Ocala structures listed on
920-400: A household in the city was $ 30,888, and the median income for a family was $ 38,190. Males had a median income of $ 29,739 versus $ 24,367 for females. The per capita income for the city was $ 18,021. About 13.2% of families and 18.1% of the population were below the poverty line , including 28.6% of those under age 18 and 9.8% of those age 65 or over. Ocala is the headquarters of Emergency One,
1012-439: A levy of 2 old pence in the pound ( 1 ⁄ 120 ) on incomes over £60 (equivalent to £6,700 in 2023), and increased up to a maximum of 2 shillings in the pound (10%) on incomes of over £200. Pitt hoped that the new income tax would raise £10 million a year, but actual receipts for 1799 totalled only a little over £6 million. Pitt's income tax was levied from 1799 to 1802, when it was abolished by Henry Addington during
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#17328450367981104-599: A location. A Spanish mission named San Luis de Eloquale was established by 1630. Milanich believes the mission was near the Withlacoochee River. Eloquale is not named in a 1655 list of missions, and Ocale (and its variants) disappears from history. In the late eighteenth and early nineteenth centuries, Creek people and other Native Americans, and free and fugitive African Americans sought refuge in Florida. The Seminole people formed. After foreign colonial rule shifted between Spain and Great Britain and back again, in 1821
1196-444: A mayor, all of which are elected on a nonpartisan basis. It has a council-manager form of government, relying on a manager hired by the city. The mayor sets policy but has few powers other than vetoing legislation passed by the council and tending to some duties involving the police department. The current mayor is Ben Marciano. The city manager handles most administrative and financial matters. A number of county offices are housed at
1288-501: A new source of funds. The new income tax, based on Addington's model, was imposed on incomes above £150 (equivalent to £19,487 in 2023). Although this measure was initially intended to be temporary, it soon became a fixture of the British taxation system. A committee was formed in 1851 under Joseph Hume to investigate the matter, but failed to reach a clear recommendation. Despite the vociferous objection, William Gladstone , Chancellor of
1380-574: A person had in property, the more tax they paid. Taxes were collected from individuals. One of the first recorded taxes on income was the Saladin tithe introduced by Henry II in 1188 to raise money for the Third Crusade . The tithe demanded that each layperson in England and Wales be taxed one tenth of their personal income and moveable property. In 1641, Portugal introduced a personal income tax called
1472-412: A residential system of taxation usually allow deductions or credits for the tax that residents already pay to other countries on their foreign income. Many countries also sign tax treaties with each other to eliminate or reduce double taxation . Countries do not necessarily use the same system of taxation for individuals and corporations. For example, France uses a residential system for individuals but
1564-426: A similar measure. Income tax is generally collected in one of two ways: through withholding of tax at source and/or through payments directly by taxpayers. Nearly all jurisdictions require those paying employees or nonresidents to withhold income tax from such payments. The amount to be withheld is a fixed percentage where the tax itself is at a fixed rate. Alternatively, the amount to be withheld may be determined by
1656-568: A total of 2,851 county-level divisions. In Taiwan , the first counties were first established in 1661 by the Kingdom of Tungning . The later ruler Qing empire inherited this type of administrative divisions. With the increase of Han Chinese population in Taiwan, the number of counties also grew by time. By the end of Qing era, there were 11 counties in Taiwan. Protestant missionaries in China first romanized
1748-558: A worldwide designer and manufacturer of fire rescue vehicles. According to the City's 2022 Comprehensive Annual Financial Report, the largest employers in the city are: Horses have a prominent role in Ocala's cultural makeup. The first thoroughbred horse farm in Florida was developed in Marion County in 1943 by Carl G. Rose . Other farms were developed, making Ocala the center of a horse-breeding area. Local horses have won individual races of
1840-593: Is a section of Middle Township , an incorporated municipality. In some states, often those that were among the original Thirteen Colonies , county seats include or formerly included "Court House" as part of their name, such as Spotsylvania Courthouse, Virginia . Most counties have only one county seat. However, some counties in Alabama , Arkansas , Georgia , Iowa , Kentucky , Massachusetts , Mississippi , Missouri , New Hampshire , New York , and Vermont have two or more county seats, usually located on opposite sides of
1932-430: Is a very wide variation in the amount of taxation in different countries. For example, countries such as Singapore, Belgium and United Arab Emirates levy low income tax on interest and dividends, while countries such as Denmark, France and United States have very high income tax for this type of income. For profits that are earned by selling assets or a real estate (capital gains), the income tax varies between countries, and
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#17328450367982024-583: Is also served by Greyhound Bus Lines. Marion Transit is the complementary ADA paratransit service for SunTran the fixed route in the City of Ocala. Marion Transit was established in 1976 and operates paratransit buses providing public transportation throughout Marion County for the Transportation Disadvantaged population. Hospitals in Ocala include: AdventHealth Ocala , HCA Florida Ocala Hospital and HCA Florida West Marion Hospital. Ocala has two sister cities : County seat In Canada ,
2116-496: Is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each additional unit of income increases (e.g., the first $ 10,000 of income taxed at 0%, the next $ 10,000 taxed at 1%, etc.). Most jurisdictions exempt local charitable organizations from tax. Income from investments may be taxed at different (generally lower) rates than other types of income. Credits of various sorts may be allowed that reduce tax. Some jurisdictions impose
2208-649: Is considered the "Horse Capital of the World". Notable attractions include the Ocala National Forest , Silver Springs State Park , Rainbow Springs State Park , the College of Central Florida , and the World Equestrian Center . Ocala is named after Ocale (also Cale, Etocale, and other variants) a Timucua village and chiefdom recorded in the 16th century, the name of which is believed to mean "Big Hammock" in
2300-423: Is different from for any other types of income. Rental income may also sometimes be subject to income tax, but many countries offer deductions or even exemptions for this type of income. Income taxes are used in most countries around the world. The tax systems vary greatly and can consist of a flat fixed rate , progressive , or regressive , structures depending on the type of tax. Comparison of tax rates around
2392-486: Is higher in the US than in countries like Germany or Italy. In countries with a sizeable black market , the voluntary compliance rate is very low and may be impossible to properly calculate. Income taxes are separately imposed by sub-national jurisdictions in several countries with federal systems. These include Canada , Germany , Switzerland, and the United States , where provinces, cantons, or states impose separate taxes. In
2484-828: Is included in income for individuals may differ from what is included for entities. The timing of recognizing income may differ by type of taxpayer or type of income. Income generally includes most types of receipts that enrich the taxpayer, including compensation for services, gain from sale of goods or other property, interest, dividends, rents, royalties, annuities, pensions, and all manner of other items. Many systems exclude from income part or all of superannuation or other national retirement plan payments. Most tax systems exclude from income health care benefits provided by employers or under national insurance systems. Nearly all income tax systems permit residents to reduce gross income by business and some other types of deductions. By contrast, nonresidents are generally subject to income tax on
2576-529: Is nearly always allowed for recovery of costs of assets used in the activity. Rules on capital allowances vary widely, and often permit recovery of costs more quickly than ratably over the life of the asset. Most systems allow individuals some sort of notional deductions or an amount subject to zero tax. In addition, many systems allow deduction of some types of personal expenses, such as home mortgage interest or medical expenses. Only net income from business activities, whether conducted by individuals or entities
2668-473: Is only one tax bracket, or one remains within the same tax bracket, there will still be bracket creep resulting in a higher proportion of income being paid in tax. That is, although the marginal tax rate remains unchanged with inflation, the average tax rate will increase. Most progressive tax systems are not adjusted for inflation. As wages and salaries rise in nominal terms under the influence of inflation they become more highly taxed, even though in real terms
2760-648: Is tax resident and also pay tax to other country where he or she is non-resident. This creates the situation of Double taxation which needs assessment of Double Taxation Avoidance Agreement entered by the jurisdictions where the tax payer is assessed as resident and non-resident for the same transaction. Residence is often defined for individuals as presence in the jurisdiction for more than 183 days. Most jurisdictions base residence of entities on either place of organization or place of management and control. Most systems define income subject to tax broadly for residents, but tax nonresidents only on specific types of income. What
2852-449: Is taxable, with few exceptions. Many countries require business enterprises to prepare financial statements which must be audited. Tax systems in those countries often define taxable income as income per those financial statements with few, if any, adjustments. A few jurisdictions compute net income as a fixed percentage of gross revenues for some types of businesses, particularly branches of nonresidents. Nearly all systems permit residents
Ocala, Florida - Misplaced Pages Continue
2944-600: The American Quarter Horse . Other equine events in the area include mounted shooting by the Florida Outlaws, as well as endurance rides, barrel races, extreme cowboy events, jumper shows, trick shows, parades, draft pulls, rodeo events and more. In 2022, Ocala was the site of the inaugural point-to-point Florida Steeplechase at the Florida Horse Park. Ocala is governed by a five-member board of councillors and
3036-510: The Farmers' Alliance and Industrial Union , a forerunner of the Populist Party , held its national convention in Ocala. At the convention, the Alliance adopted a platform that would become known as the " Ocala Demands ". This platform included abolition of national banks, promoting low-interest government loans, free and unlimited coinage of silver, reclamation of excess railroad lands by the government,
3128-629: The McPherson Governmental Complex . As of 2020, Republicans outnumber Democrats in Marion County, 112,000 to 80,000. In the 2008 presidential election , John McCain carried both the city and the county, the latter by a landslide, although Florida as a whole voted for Democrat Barack Obama by a narrow margin. The public schools in Ocala are run by the Marion County School Board . There are 30 elementary, ten middle and ten public high schools in Marion County, which include
3220-742: The National Register of Historic Places include the Coca-Cola Building , the E. C. Smith House , East Hall , the Marion Hotel , Mount Zion A.M.E. Church , the Ritz Historic Inn , and Union Train Station . The original Fort King site was designated as a National Historic Landmark in 2004. Ocala is located at 29°11′16″N 82°07′50″W / 29.187704°N 82.130613°W / 29.187704; -82.130613 . According to
3312-494: The Peace of Amiens . Addington had taken over as prime minister in 1801, after Pitt's resignation over Catholic Emancipation . The income tax was reintroduced by Addington in 1803 when hostilities with France recommenced, but it was again abolished in 1816, one year after the Battle of Waterloo . Opponents of the tax, who thought it should only be used to finance wars, wanted all records of
3404-723: The People's Republic of China . Xian have existed since the Warring States period and were set up nationwide by the Qin dynasty . The number of counties in China proper gradually increased from dynasty to dynasty. As Qin Shi Huang reorganized the counties after his unification, there were about 1,000. Under the Eastern Han dynasty , the number of counties increased to above 1,000. About 1400 existed when
3496-544: The Silver Springs attraction to spare it from development. The state took over Silver Springs itself in 1993 and incorporated it into the park in 2013. Ocala has a humid subtropical climate ( Cfa ), with hot, humid summers and mild winters. Ocala first appeared in the 1850 U.S. Census, with a total recorded population of 243. Ocala did not report separately in 1860. As of the 2020 census , there were 63,591 people, 23,893 households, and 13,239 families residing in
3588-524: The St. Johns River near Palatka . Marion County is also home to the Ocala National Forest which was established in 1908 and is now the second largest national forest in the state. The Florida Trail , also known as the Florida National Scenic Trail , cuts through Ocala National Forest. Silver Springs State Park was formed as Silver River State Park in 1987, out of land the state purchased around
3680-539: The Sui dynasty abolished the commandery level (郡 jùn), which was the level just above counties, and demoted some commanderies to counties. In Imperial China, the county was a significant administrative unit because it marked the lowest level of the imperial bureaucratic structure; in other words, it was the lowest level that the government reached. Government below the county level was often undertaken through informal non-bureaucratic means, varying between dynasties. The head of
3772-614: The Timucua language . Another possible meaning of the name is "song or singer of admiration or glorification". The Spaniard Hernando de Soto 's expedition recorded Ocale in 1539 during his exploration through what is today the southeastern United States. The site of Ocale has not been found, but historians believe it was located in southwestern Marion County, near the Withlacoochee River . References to Ocale, Olagale, and Etoquale occur in 16th and early 17th century sources, but do not specify
Ocala, Florida - Misplaced Pages Continue
3864-460: The United States , a county is an administrative or political subdivision of a state that consists of a geographic area with specific boundaries and usually some level of governmental authority. The city, town, or populated place that houses county government is known as the seat of its county. Generally, the county legislature, county courthouse, sheriff's department headquarters, hall of records, jail and correctional facility are located in
3956-646: The United States Census Bureau , the city has a total area of 47.79 square miles (123.8 km), all land. The surrounding farms are famous for their thoroughbred horses , in terrain similar to Kentucky bluegrass . Ocala is also known for nearby Silver Springs , site of one of the largest artesian spring formations in the world and Silver Springs Nature Theme Park , one of the earliest tourist attractions in Florida. The 110-mile (180 km) long Ocklawaha River passes 10 miles (16 km) east of Ocala, flowing north from Central Florida until it joins
4048-532: The décima . The inception date of the modern income tax is typically accepted as 1799, at the suggestion of Henry Beeke , the future Dean of Bristol . This income tax was introduced into Great Britain by Prime Minister William Pitt the Younger in his budget of December 1798, to pay for weapons and equipment for the French Revolutionary War . Pitt's new graduated (progressive) income tax began at
4140-433: The income or profits earned by them (commonly called taxable income ). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income. The tax rate may increase as taxable income increases (referred to as graduated or progressive tax rates). The tax imposed on companies is usually known as corporate tax and
4232-411: The provinces of Ontario , Quebec , New Brunswick , Prince Edward Island , and Nova Scotia have counties as an administrative division of government below the provincial level, and thus county seats. In the provinces of Prince Edward Island, New Brunswick, and Nova Scotia the term "shire town" is used in place of county seat. County seats in China are the administrative centers of the counties in
4324-675: The Exchequer from 1852, kept the progressive income tax, and extended it to cover the costs of the Crimean War . By the 1860s, the progressive tax had become a grudgingly accepted element of the United Kingdom fiscal system. The US federal government imposed the first personal income tax on August 5, 1861 , to help pay for its war effort in the American Civil War (3% of all incomes over US$ 800) (equivalent to $ 21,300 in 2023). This tax
4416-549: The Triple Crown series; in 1978, Affirmed , who was bred and trained in Marion County, won all three races, boosting interest in the industry there. Ocala is one of only five cities (four in the US and one in France) permitted under Chamber of Commerce guidelines to use the title, "Horse Capital of the World", based on annual revenue produced by the horse industry. 44,000 jobs are sustained by breeding, training, and related support of
4508-864: The US treat an entity as a corporation only if it is legally organized as a corporation. Estates and trusts are usually subject to special tax provisions. Other taxable entities are generally treated as partnerships. In the US, many kinds of entities may elect to be treated as a corporation or a partnership. Partners of partnerships are treated as having income, deductions, and credits equal to their shares of such partnership items. Separate taxes are assessed against each taxpayer meeting certain minimum criteria. Many systems allow married individuals to request joint assessment . Many systems allow controlled groups of locally organized corporations to be jointly assessed. Tax rates vary widely. Some systems impose higher rates on higher amounts of income . Tax rates schedules may vary for individuals based on marital status. In India on
4600-424: The US, these taxes generally are imposed at a fixed rate on wages or self-employment earnings up to a maximum amount per year. The tax may be imposed on the employer, the employee, or both, at the same or different rates. Some jurisdictions also impose a tax collected from employers, to fund unemployment insurance, health care, or similar government outlays. Multiple conflicting theories have been proposed regarding
4692-512: The United Kingdom, and the United States, among others, follow most of the principles outlined below. Some tax systems, such as India , may have significant differences from the principles outlined below. Most references below are examples; see specific articles by jurisdiction ( e.g. , Income tax in Australia ). Individuals are often taxed at different rates than corporations. Individuals include only human beings. Tax systems in countries other than
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#17328450367984784-541: The United States acquired the territory of Florida. After warfare to the north, in 1827 the U.S. Army built Fort King near the present site of Ocala as a buffer between the Seminole , who had long occupied the area, and white settlers moving into the region. The fort was an important base during the Second Seminole War and later served in 1844 as the first courthouse for Marion County . The modern city of Ocala, which
4876-572: The United States. In fiscal year 1918, annual internal revenue collections for the first time passed the billion-dollar mark, rising to $ 5.4 billion by 1920. The amount of income collected via income tax has varied dramatically, from 1% for the lowest bracket in the early days of US income tax to taxation rates of over 90% for the highest bracket during World War II . While tax rules vary widely, certain basic principles are common to most income tax systems. Tax systems in Canada, China, Germany , Singapore ,
4968-504: The city was 72.9% White , 22.1% African American , 0.4% Native American , 1.2% Asian , <0.1% Pacific Islander , 1.8% from other races , and 1.6% from two or more races. Hispanic or Latino of any race were 5.7% of the population. In 2000, there were 18,646 households. 40.9% were married couples living together, 15.9% had a female householder with no husband present, and 39.5% were non-families. 33.0% of all households were made up of individuals, and 15.0% had someone living alone who
5060-424: The city. As of the 2010 census , there were 56,315 people, 21,722 households, and 12,945 families residing in the city. As of the 2000 census , there were 45,943 people, 18,646 households, and 11,280 families residing in the city. The population density was 1,189.2 inhabitants per square mile (459.2/km). There were 20,501 housing units at an average density of 530.7 per square mile (204.9/km). The racial makeup of
5152-487: The corporation. Deductions typically include all income-producing or business expenses including an allowance for recovery of costs of business assets. Many jurisdictions allow notional deductions for individuals and may allow deduction of some personal expenses. Most jurisdictions either do not tax income earned outside the jurisdiction or allow a credit for taxes paid to other jurisdictions on such income. Nonresidents are taxed only on certain types of income from sources within
5244-432: The county seat is the entire county. Ellicott City , the county seat of Howard County, Maryland , is the largest unincorporated county seat in the United States, followed by Towson , the county seat of Baltimore County, Maryland . Likewise, some county seats may not be incorporated in their own right, but are located within incorporated municipalities. For example, Cape May Court House, New Jersey , though unincorporated,
5336-491: The county seat, though some functions (such as highway maintenance, which usually requires a large garage for vehicles, along with asphalt and salt storage facilities) may also be located or conducted in other parts of the county, especially if it is geographically large. A county seat is usually an incorporated municipality . The exceptions include the county seats of counties that have no incorporated municipalities within their borders, such as Arlington County, Virginia , where
5428-420: The county. Examples include Harrison County, Mississippi , which has both Biloxi and Gulfport as county seats, and Hinds County, Mississippi , which has both Raymond and the state capital of Jackson . The practice of multiple county seat towns dates from the days when travel was difficult. There have been few efforts to eliminate the two-seat arrangement, since a county seat is a source of civic pride for
5520-444: The economic impact of income taxes. Income taxes are widely viewed as a progressive tax (the incidence of tax increases as income increases). Some studies have suggested that an income tax does not have much effect on the numbers of hours worked. Tax avoidance strategies and loopholes tend to emerge within income tax codes. They get created when taxpayers find legal methods to avoid paying taxes. Lawmakers then attempt to close
5612-525: The equine industry, which generates over $ 2.2 billion in annual revenue. Postime Farms and Ocala serve as host to one of the largest horse shows in the country: H.I.T.S or "Horses in the Sun", a Dressage /Jumper event lasting about two months. It generates some 6 to 7 million dollars for the local Marion County economy each year. The show features classes for over 100 different breeds, including Tennessee Walker , Paso Fino , Morgan horse , Saddlebred , Draft horse and
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#17328450367985704-776: The following schools in Ocala: Ocala is home to the College of Central Florida , a member of the Florida College System, accredited by the Southern Association of Colleges and Schools Commission on Colleges. CF offers bachelor's degrees in Business and Organizational Management, Early Childhood Education, and Nursing, as well as associate degrees and certificates. The college offers specialty programs in equine studies, agribusiness , and logistics and supply chain management. It also has one of 21 campuses of Rasmussen College ,
5796-430: The gross amount of income of most types plus the net business income earned within the jurisdiction. Expenses incurred in a trading, business, rental, or other income producing activity are generally deductible, though there may be limitations on some types of expenses or activities. Business expenses include all manner of costs for the benefit of the activity. An allowance (as a capital allowance or depreciation deduction)
5888-416: The higher of an income tax or a tax on an alternative base or measure of income. Taxable income of taxpayers' resident in the jurisdiction is generally total income less income producing expenses and other deductions. Generally, only net gain from the sale of property, including goods held for sale, is included in income. The income of a corporation's shareholders usually includes distributions of profits from
5980-435: The history of civilization , these preconditions did not exist, and taxes were based on other factors. Taxes on wealth , social position, and ownership of the means of production (typically land and slaves ) were all common. Practices such as tithing , or an offering of first fruits , existed from ancient times, and can be regarded as a precursor of the income tax, but they lacked precision and certainly were not based on
6072-589: The income tax unconstitutional , the 10th amendment forbidding any powers not expressed in the US Constitution, and there being no power to impose any other than a direct tax by apportionment. In 1913, the Sixteenth Amendment to the United States Constitution cleared the unconstitutionality obstacle which previously had not allowed for the implementation of a federal income tax before 1913 in
6164-611: The independent city under an agreement, such as in Albemarle , or may in be enclaves of the county surrounded by the independent city, such as in Fairfax . Others, such as Prince William , have the courthouse in an enclave surrounded by the independent city and have the county government, the Board of Supervisors, in a different part of the county, far from the county seat. The following counties have their county seat in an independent city: Bedford
6256-615: The jurisdiction is generally total income less income producing expenses and other deductions. Generally, only net gain from the sale of property, including goods held for sale, is included in income. The income of a corporation's shareholders usually includes distributions of profits from the corporation. Deductions typically include all income-producing or business expenses including an allowance for recovery of costs of business assets. Many jurisdictions allow notional deductions for individuals and may allow deduction of some personal expenses. Most jurisdictions either do not tax income earned outside
6348-462: The jurisdiction or allow a credit for taxes paid to other jurisdictions on such income. Nonresidents are taxed only on certain types of income from sources within the jurisdictions, with few exceptions. The concept of taxing income is a modern innovation and presupposes several things: a money economy , reasonably accurate accounts , a common understanding of receipts, expenses and profits , and an orderly society with reliable records. For most of
6440-410: The jurisdiction. See, e.g. , the discussion of taxation by the United States of foreign persons . Residents, however, are generally subject to income tax on all worldwide income. A handful of jurisdictions (notably Singapore and Hong Kong) tax residents only on income earned in or remitted to the jurisdiction. There may arise a situation where the tax payer has to pay tax in one jurisdiction he or she
6532-399: The jurisdictions, with few exceptions. Most jurisdictions require self-assessment of the tax and require payers of some types of income to withhold tax from those payments. Advance payments of tax by taxpayers may be required. Taxpayers not timely paying tax owed are generally subject to significant penalties, which may include jail-time for individuals. Taxable income of taxpayers resident in
6624-450: The local level. Rail service reached Ocala in June 1881, encouraging economic development with greater access to markets for produce. Two years later, much of the Ocala downtown area was destroyed by fire on Thanksgiving Day, 1883. The city encouraged rebuilding with brick , granite and steel rather than lumber . By 1888, Ocala was known statewide as "The Brick City". In December 1890,
6716-517: The loopholes with additional legislation. That leads to a vicious cycle of ever more complex avoidance strategies and legislation. The vicious cycle tends to benefit large corporations and wealthy individuals that can afford the professional fees that come with ever more sophisticated tax planning, thus challenging the notion that even a marginal income tax system can be properly called progressive. The higher costs to labour and capital imposed by income tax causes dead weight loss in an economy, being
6808-495: The loss of economic activity from people deciding not to invest capital or use time productively because of the burden that tax would impose on those activities. There is also a loss from individuals and professional advisors devoting time to tax-avoiding behaviour instead of economically productive activities. Bracket creep is usually defined as the process by which inflation pushes wages and salaries into higher tax brackets , leading to fiscal drag . However, even if there
6900-479: The other hand there is a slab rate system, where for income below INR 2.5 lakhs per annum the tax is zero percent, for those with their income in the slab rate of INR 2,50,001 to INR 5,00,000 the tax rate is 5%. In this way the rate goes up with each slab, reaching to 30% tax rate for those with income above INR 15,00,000. Residents are generally taxed differently from non-residents. Few jurisdictions tax non-residents other than on specific types of income earned within
6992-764: The state's area, has no borough government or borough seat. One borough, the Lake and Peninsula Borough , has its borough seat located in another borough, namely King Salmon in Bristol Bay Borough . In Louisiana , which is divided into parishes rather than counties, county seats are referred to as "parish seats". In New England , counties have served mainly as dividing lines for the states' judicial systems. Rhode Island has no county level of government and thus no county seats, and Massachusetts has dissolved many but not all of its county governments. In Vermont , Massachusetts , and Maine county government consists only of
7084-500: The tax administration of the country or by the payer using formulas provided by the tax administration. Payees are generally required to provide to the payer or the government the information needed to make the determinations. Withholding for employees is often referred to as "pay as you earn" ( PAYE ) or "pay as you go." Income taxes of workers are often collected by employers under a withholding or pay-as-you-earn tax system. Such collections are not necessarily final amounts of tax, as
7176-586: The tax destroyed along with its repeal. Records were publicly burned by the Chancellor of the Exchequer , but copies were retained in the basement of the tax court. In the United Kingdom of Great Britain and Ireland , income tax was reintroduced by Sir Robert Peel by the Income Tax Act 1842 . Peel, as a Conservative , had opposed income tax in the 1841 general election , but a growing budget deficit required
7268-449: The tax. Self-assessment means the taxpayer must make a computation of tax and submit it to the government. Some countries provide a pre-computed estimate to taxpayers, which the taxpayer can correct as necessary. The proportion of people who pay their income taxes in full, on time, and voluntarily (that is, without being fined or ordered to pay more by the government) is called the voluntary compliance rate . The voluntary compliance rate
7360-570: The term as hien . When Taiwan became a Japanese colony in 1895, the hierarchy of divisions also incorporated into the Japanese system in the period when Taiwan was under Japanese rule. By September 1945, Taiwan was divided into 8 prefectures ( 州 and 廳 ), which remained after the Republic of China took over. There are 13 county seats in Taiwan, which function as county-administered cities , urban townships , or rural townships . In most of
7452-419: The territorial system, only local income – income from a source inside the country – is taxed. In the residential system, tax residents of the country are taxed on their worldwide (local and foreign) income, while non-residents are taxed only on their local income. In addition, a very small number of countries, notably the United States , also tax their non-resident citizens on worldwide income. Countries with
7544-416: The towns involved, along with providing employment opportunities. There are 33 counties with multiple county seats in 11 states: Alaska is divided into boroughs rather than counties; the county seat in these case is referred to as the "borough seat"; this includes six consolidated city-borough governments (one of which is styled as a "municipality"). The Unorganized Borough, Alaska , which covers 49% of
7636-538: The use of county seats in particular, will fully transition with the permission of the United States Census Bureau to a system of councils of government for the purposes of boundary definition and as county equivalents. Two counties in South Dakota , Oglala Lakota and Todd , have their county seat and government services centered in a neighboring county. Their county-level services are provided by Fall River County and Tripp County , respectively. In Virginia ,
7728-655: The value of the wages and salaries has not increased at all. The net effect is that in real terms taxes rise unless the tax rates or brackets are adjusted to compensate. Many types of income are subject to income tax, which is very variable. It all depends on the country and its tax laws. In general, countries impose taxes on income from wages, salaries, interest, dividends, and rental income. The most typical ones are wage and salary, which are almost always subject to taxation withheld by employers. Some one-time payments such as bonuses paid to employees are taxable. Dividends and interest (stocks or bonds) are usually also taxed. There
7820-411: The worker may be required to aggregate wage income with other income and/or deductions to determine actual tax. Calculation of the tax to be withheld may be done by the government or by employers based on withholding allowances or formulas. Nearly all systems require those whose proper tax is not fully settled through withholding to self-assess tax and make payments prior to or with final determination of
7912-416: The world is a difficult and somewhat subjective enterprise. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit. Of course, services provided by governments in return for taxation also vary, making comparisons all the more difficult. Countries that tax income generally use one of two systems: territorial or residential. In
8004-457: Was 65 years of age or older. The average household size was 2.29 and the average family size was 2.91. In 2000, in the city the population was spread out, with 23.2% under the age of 18, 9.3% from 18 to 24, 26.2% from 25 to 44, 20.9% from 45 to 64, and 20.4% who were 65 years of age or older. The median age was 39 years. For every 100 females, there were 89.7 males. For every 100 females age 18 and over, there were 85.5 males. The median income for
8096-426: Was an independent city from 1968 to 2013, while also being the county seat of Bedford County . Bedford reverted to an incorporated town, and remains the county seat, though is now part of the county. The state with the most counties is Texas, with 254, and the state with the fewest counties is Delaware, with 3. Income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of
8188-600: Was established in 1849, developed around the fort site. Greater Ocala is known as the "Kingdom of the Sun". Plantations and other agricultural development dependent on slave labor were prevalent in the region. Ocala was an important center of citrus production until the Great Freeze of 1894–1895. During the Reconstruction era Ocala was represented by several African Americans in the Florida House of Representatives and on
8280-409: Was on the western leg of the historic Dixie Highway . Ocala International Airport provides general aviation services to the community. Ocala Suntran provides bus service throughout select parts of the city. One of the major hubs for Suntran is the former Ocala Union Station , which served Amtrak trains until November 2004. Amtrak serves Ocala by bus connection to Jacksonville and Lakeland. Ocala
8372-591: Was one year of hard labor and confiscation of the entirety of a person's property. Because it caused popular discontent, this income tax was abolished in 22 CE. In the early days of the Roman Republic , public taxes consisted of modest assessments on owned wealth and property. The tax rate under normal circumstances was 1% and sometimes would climb as high as 3% in situations such as war. These modest taxes were levied against land, homes and other real estate, slaves, animals, personal items and monetary wealth. The more
8464-469: Was repealed and replaced by another income tax in 1862. It was only in 1894 that the first peacetime income tax was passed through the Wilson-Gorman tariff . The rate was 2% on income over $ 4000 (equivalent to $ 126,000 in 2023), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions. The US Supreme Court ruled
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