Local privilege license taxes will be history as of July 1, 2015.   I’ve blogged about their repeal here and here, but lots of interesting questions continue to fill my email inbox.  Here are more Q&A’s about the disappearance of these … Read more

Local privilege license taxes will be history as of July 1, 2015.   I’ve blogged about their repeal here and here, but lots of interesting questions continue to fill my email inbox.  Here are more Q&A’s about the disappearance of these taxes and the aftermath.

Local privilege license taxes will be history as of July 1, 2015.   I’ve blogged about their repeal here and here, but lots of interesting questions continue to fill my email inbox.  Here are more Q&A’s about the disappearance of these taxes and the aftermath.

The federal Fair Labor Standards Act permits employers to exempt employees from the law’s overtime requirements if their job duties meet one of three duties tests (discussed previously here, here, here, here, and here) and, crucially, if they are paid on a salary basis (discussed previously here).

The federal Fair Labor Standards Act permits employers to exempt employees from the law’s overtime requirements if their job duties meet one of three duties tests (discussed previously here, here, here, here, and here) and, crucially, if they are paid on a salary basis (discussed previously here).

It is May 2015 and several of Procrastination Village’s staff members are frantically ordering supplies and equipment to spend down remaining budget appropriations by the end of the 2014-15 fiscal year. As of May 1, the parks and recreation department has $1500 remaining in its budget for supplies. (The village board makes budget appropriations by function code within each department. The total appropriation for parks and recreation department supplies for the year was $10,000.) Department staff members place an order for t-shirts for upcoming soccer leagues totaling $1498.

It is May 2015 and several of Procrastination Village’s staff members are frantically ordering supplies and equipment to spend down remaining budget appropriations by the end of the 2014-15 fiscal year. As of May 1, the parks and recreation department has $1500 remaining in its budget for supplies. (The village board makes budget appropriations by function code within each department. The total appropriation for parks and recreation department supplies for the year was $10,000.) Department staff members place an order for t-shirts for upcoming soccer leagues totaling $1498.

What does it mean for local government tax collectors when debtors surrender property in bankruptcy proceedings? Great question! Let’s see what the band Cheap Trick has to say on this topic: 

What does it mean for local government tax collectors when debtors surrender property in bankruptcy proceedings? Great question! Let’s see what the band Cheap Trick has to say on this topic: 

The General Assembly’s enactment of Session Law 2014-3 will eventually result in the elimination of nearly all local privilege license taxes. (My colleague Chris McLaughlin has blogged about the impact of S.L. 2014-3 on local governments here and here.) School of Government faculty members have received inquiries from local officials worried that S.L.