When House Democrats passed their controversial tax-increase legislation on April 24, it contained a section that would permanently extend the business and occupation (B&O) surtax on service businesses. They described this group as “doctors, lawyers, architects and others.” It turns out that “others” represents a very large category of individuals and employers.

When House Republicans requested a list of the service businesses that would be impacted by House Bill 2038, it was not readily available. Working with the state Department of Revenue, they were able to compile a comprehensive list.

Included on the list are these types of individuals and employers: assisted living facilities, auto dealers, builders, child day care facilities, child group foster homes, civic organizations, death services, dentists, educational support services, employment services, family services, grantmaking and giving services, fine arts schools, home health care services, housing programs, legal services, medical labs, nannies, newspaper publishers, nursing care facilities, outpatient care centers, performing arts companies, personal care services, radio and television broadcasting, real estate activities, technical and trade schools, vocational rehabilitation services, and independent artists, writers and performers, to name a few of the more than 144,000 employers that would be impacted. (more…)