nyc-unincorporated-business-tax
> NYC Unincorporated Business Tax (UBT) for sole proprietors and SMLLCs operating in the five boroughs. Covers the 4% tax rate, $95,000 exemption with phase-out, Form NYC-202, Form NYC-202S (simplified), the IT-219 credit against NYC resident income tax, and estimated UBT payments. Primary source: NYC Admin Code Title 11, Chapter 5.
SKILL.md
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