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    IMPLAN Support
    Hi Daniel, Thank you for your post. The Business and Occupation tax is not a separate line item in the Annual Survey of Government Finances, it will be lumped in with one of the other categories. Because it is not an end-of-year profit tax, but rather is based on sales (value of production), it is like a sales tax and is likely to be reported as such. It would appear in the Taxes on Production and Importx (TOPI): Sales Tax category. Unfortunately, for this same reason we have no information as to the proportion of the TOPI: Sales Tax that is made up by the Business and Occupation tax.
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