endobj /Descent -250 endstream endobj 35 0 obj <>stream 2). 0fUdE2)-gG0d&5+0eP:C3&3BP+DhPp2*!KG0JG:;2)QL30ek:;3B/cP3?W,I$8jh#/het80f:g20f1U; NET PROFIT FORM BLANK.PDF . T X04u(i'YwIS }R08PnRTs endobj At the end of each calendar year, employers may be required to submit the name, address, social security number, gross wages and amount of occupational license fee tax withheld on each employee. This Department is also responsible for the operation and collection of parking meter revenues. Microsoft Word - FORM_net_business_profit_return.doc Author: ckern Amended Employer's Quarterly Return of License Fee Withheld (PDF), Employer's Quarterly Return of License Fee Withheld (PDF), Penalties for Not Having a Business License (PDF), Reconciliation of Richmond License Fee Withheld (PDF), Request To Close City of Richmond Business License Account (PDF). +>Pl.1,LmH0f^@m%14gD2(ggE3AWKO+>Pl.1,LmH0f^@m%14gD2(ggE3AWKO+>br.2`*HR1c$7j%16/G BARBOURVILLE KY 40906 KNOX COUNTY FEE ADMINISTRATOR BROTHERS MARKET P. O. box 268 williamsburg, ky 40769 phone 606-539-0477 fax 606-539-0478 address correction amended return Ordinance - Occupational License Tax. A yearly Occupational Tax Fee to the CityOf Russell Springs is due each quarter. stream 'G3$:"30eP4<3AiKI+DhPp1c[Pr7/iPUI3B&Z8 Net Profit License Fee Return: 2451 KB Occupational Tax Questionnaire: 1964 KB Reconsiliation of License: 20 KB Alcoholic ordinance: 1067 KB Occupational License Fee Ordinance 2010-11-01: 4568 KB Poultry Amended Ordinance 199899-04: 555 KB Occupational License Fee Tax Ordinance (Sunset Clause) 105 KB New 2019 Occ Tax Form (5) You must file the Net Profit Extension Form or a copy of your federal extension application with the Boone County Fiscal Court to request an automatic Transient Room Form.pdf. 9 0 obj Schedule A Schedule B-Items Not Deductible Schedule C - Items Not Subject to Tax City of Stanford, Kentucky Form 520 Net Profit License Fee Return Year Ending _____ Occupational taxes are withheld from total gross wages earned in Mercer County, including the City of Harrodsburg and the City of Burgin. The Laurel County Occupational Tax has a license fee of 1% of gross payroll and 1% on Net Profits. After graduation, she discovered an Assistant Nursing career with Saint Peters University Hospital in New Brunswick. /Encoding 16 0 R Occupational Tax Forms. FIN-05 (Estimate Tax Declaration . /CapHeight 1000 /FontName /CourierNew,Bold NET PROFIT LICENSE FEE RETURN Name and Address of Business PLEASE NOTIFY THIS OFFICE OF ANY CHANGE OF OWNERSHIP OR NAME AND ADDRESS SHOWN ABOVE SCHEDULE A . Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. As a Child Protective Worker, his emotions and mental devotion presented a clear path for his career. Quarterly Licence Fee Return. Schedule C, E, or F or Federal Form 1065, 1120, 1120A or 1120S . This category only includes cookies that ensures basic functionalities and security features of the website. Business License Application Rev 7-12-17 Business License Brochure City Net Profit (for years 2012 and prior) (PDF) City Net Profit (for years 2013 and after) (PDF) Commercial Questionnaire (PDF) Flat Fee Election Form (PDF) Form 1099 ST (PDF) Home Office Questionnaire (PDF) Instructions for Net Profit Tax Form (PDF) Occupational Taxes Employers with fewer than 50 employees must submit the employee withholdings along with the Return of License Fee Withheld form on a quarterly basis and is due to the City before the last day of the next month following the quarter of the deduction. We are responsible for the collection of the Occupational License Tax within Chapter 110 of the Campbell County Code of Ordinances. Note: Add an additional $3.00 per page for each page over 5 pages, EXCEPT for mortgages. He studied Business Administration at Bernard Baruch College, City University of New York, where he obtained his first degree as Bachelor of Arts, (BA). 556 333 1000 667 333 1000 0 611 0 0 278 278 500 500 350 556 1000 333 1000 556 333 Df$V=BOrH4D.RU,+Eq78+DkOtAM,DSgg78s^' CITY OF RUSSELL - LICENSE FEE DIVISION P.O. /Subject () >> 0 20 /FirstChar 30 Forms. << /Type /Encoding Net Profits Tax: Effective with tax years beginning on or after January 1, 2009, there is a tax of one percent (1%) of the net profits from business conducted in the city. ))5 For example, if you operate on a calendar year, the return is due by April 15 of each year. /Descent -250 M\I*shjYSScj2bF#>y4nAt [C.Y1Y~;n']/X,925"d2_NdR@x\'|k:>;]6yg`R6/mR;_Yz"C40KYSqRoso[n5)^=jxZ4\ (f-[E ",}eIVo+K/}G0-TQB@#H! $?6L^1GCF?2)$dC1E\J/2D. HTN@}WZwnbS &[iT%9@3WLEvxN[E uT9>#JT Eaa'$+EM%+ARoq"AKY]!+Dtb#ATMp$Ed:n=.3MT)+:SZHPf5/ibpN3&363C^g_/0JP160JP=;2'=Y21+kCD3&3HR+D_Jo1GUa=1,UdG Both changes will become effective on July 1, 2017. Quarterly Reconciliation Form - End of Year Form . %PDF-1.2 Balance (Line 2 less Line 3) $_____ 5. Occupational Tax Form Net Profit License Fee Return.pdf OCC Reconciliation Form.pdf Golf Cart Permit Application.pdf Pavilion rental forms 2021.pdf East Main Market Food Truck Rental Form.pdf Public Records Request.pdf Applications for Employment Employment Application Seasonal Application for Employment.pdf Registration Forms @V$ZoBl%?k+E)-?FD,5.DIn'7+EM[8@qB4^Bl7Q+A79a+GA(]#BHV#1+Du+>+CQBk@\0Bk1Xt/h%oBC*6J*+=JZ]>E%0JFViB+52:1*CEC$8sRq/i#:=0JbR/2)[0A2`39D0eskf%15!I2(gXA0ebC@ Form OL-D, Dual Tax District Standard Kentucky Local Occupational License Fee Return has been developed in accordance with Kentucky Revised Statutes (KRS) 67.750 - 67.795. << /Creator (TExtraDevices) endobj !M3B&`M+D_Jo 0JFViB+52$7PZ)@0Ha>,%14gE+B2#D$8FIl1,LsM1,pC81c-gB0JG=@1*BP,+=Ku\E+O'%DfT]+A0>T(+EV:.+Cf,-Gp%$;+B!? Mailing: P O Box 247 Russell Springs, KY 42642 Net Profit License Fee. 0000028459 00000 n << /Type /FontDescriptor BOX 594; FRANKFORT, KY 40602; PHONE (502) 875-8709. 12 0 obj Business Update Notification.pdf. This extended date will apply to all business entities filing a Net Profit Return with the City of Bowling Green, Kentucky. /FontName /Arial %PDF-1.7 5 0 obj Carleton, Also as a parent, is loving, caring and a passionate father, who has this big passion for the development and growth of boys. At the end of the client's tax year, business/persons are required to file a Net Profits License Fee Return reporting their net profits subject to the occupational fees. phone no. 11 0 obj He is also an adjunct Data Manager at Columbia University Presbyterian Medical Center, New York, where he performed daily reviews and data quality assurance checks for patient charts and entry and also serve as Chief Operating Officer of Nanshet Inc., West Africa Ltd. Mr. Anthony Augustus is a legal practitioner whose love for family is great, and his conviction to protect children and youths is immeasurable for over 30 years his career has dedicated his life to protecting children as a Child Protective Worker for the New York City Child Protective Services Department from 1988 to 1997. PLEASE INCLUDE ALL APPROPRIATE FEDERAL TAX FORMS. We must accept this form, you are not required to utilize it. /Producer (TExtraDevices) MARION COUNTY, KENTUCKY 223 N. SPALDING AVE., ROOM 201, LEBANON, KY 40033 . CITY OF CAVE CITY, KENTUCKY NET PROFITS LICENSE FEE RETURN INSTRUCTIONS The City of Cave City Net Profit License Fee is levied atthe annual rate of 1 percent of the net profits of all occupations, trades, professions orother businesses engaged in said activities in the city. 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 Nature of business Date business started in Fayette County tion was discontinued, state when SECTION 1: CALC U L AT I O N OF LICENSE TAX LI ABILITY 1.Adjusted Net Profit from applicable worksheet see reverse 2. Occupational License: 270-687-5600. This website uses cookies to improve your experience. B-:o0+Dtb#ATMp$Ed92Y@3B&uE-WREAfuA;F`JU:ARo@m@;I&tG][M7F(oQ1+Dl7BFASuR'Df0V=@;p1+Dg#]&/0JA;C`mP. endstream Mail this form along with supporting schedules to powell County Fiscal Court, PO Box 506, Stanton KY 40380 This return must be mailed and paid in full by the fifteenth day of the fourth month after the close of the fiscal/calender year, unless an extension of time has been granted. /BaseEncoding /WinAnsiEncoding 2020 whitley county, kentucky net profit license fee return wcocc tax # fed id# or ss# year ended make check payable to: whitley county occupational tax mail to: whitley county occupational tax office p.o. #(A}$f3$b$ \Y`!2 Qkvk%DQ 65yFBX"kXa%7\:ZKSNf: X! QS\M >> Net Profit Returns for the preceding tax year shall be made by April 15 of each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth . @V$['F^f)s@rri8D]iI;+B3(ukGfE+NoqCijqF The due date for business license is January 15th each year. Augustuss conviction rate with the New York City Administration for Childrens Services as an attorney was successful, more importantly, it was a rewarding experience, which allowed him to restore a childs life and eliminate their suffering. This website uses cookies to improve your experience while you navigate through the website. 4 0 obj Author . 520 Net Profit License Fee Return. City of Bowling Green Net Profit License Fee Returns with a due date of April 15, 2021 will be extended to May 17,2021 to follow the extended due date for individuals by the Internal Revenue Service. LESS $5,000. You do not need to request an extension from our office to receive this additional time. /Pages 3 0 R >> . 520 (Please Review Instruction Sheet Before Completion) LICENSE FEE RETURN BUSINESS NAME CALENDAR OR FISCAL YEAR ENDED FIN-04 (Net Profits License Fee Return) Download pdf. Also, the minimum Occupational License Fee due on Net Profit will change from $47 to $75. 0000025202 00000 n $>p:[60ejeMAdo)%1*BOi%14pP3%d-I0JtOB+>Yi,2`*HR1c$7RA0;Pc/ An Occupational License Fee is imposed on the wages of those employees working in Franklin County at the rate of 1% of all salaries, wages, commissions and other compensation including deferred compensation, earned for work and or services performed in the county. R/CrtJ7Bvi*[au^'gOgQ,E^! 2DZIrAISu5%15rA$?6L^0fCmA2`39F1,^763AE-A1cRHL3$GK&0JFV(/het5+ED*($84k&+>GPm>E%+B2ko-sS/U2_\Jc+? Come work in BG: Multiple jobs are available in this area. . Net Profits - 1% Fee with Minimum and Maximum as below. %14gL/iPXB0f^s21c$p?2`*NL0JO\d%14gL/iPXB0f^s21cI?G2`*KK2`Djq%16/G$>p:[6"^;BOu3q+EV:.Eb-A,@<3Q#AS#a%@;[3+G%G]5@Afu2(GUstG+ED%*F`(_4DfQt1 1998-2023 City of Bowling Green, KY. All rights reserved. Fiscal year returns are due 105 days after the Federal Tax Year end. +E_R@@;06p@:jUmEZfI;AU,^IG/bE+O&4D/X<6BHV56+CQC)Ea`I"Bl@l3De:,#+Dl%7FD*9U+B3(u>E%0JFV'/het5+ED*($:Ro'$;h6>E=E703A*-K3AiTP+>kl4/i5RJ1c$s2D%-h10K:[?2)$^E Next. @qBP!AKYSrATJu7ASkjiDJ=!$ 1 0 obj ?DJ*BjARlotDBNA*Gp$R=F(oN'F)rI9DfQt>Ec5Q(F;uGp%';EcZ/: Lexington, KY 40555-5570 DO NOT SEND CASH IN THE MAIL Account Number Federal ID or SSN For Year Ending . /Subtype /TrueType Enter Percentage from Line 20 23. << /Type /FontDescriptor 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 ki3/i5RJ1c$s2;mFCfJ8FD,5.DfTQ)Bl7?q+CoV++Cno&ALnsBEZee0E,ol?ARlopG][M7F(oQ1+Cno&ALnsJ << /Type /Pages Net Profit License Fee Return: 2451 KB Occupational Tax Questionnaire: 1964 KB . Comprehensive Plan Map. Enter here . BOX 473 RUSSELL, KY 41169-0473 606 833-9555 . +ED$&$0f_$42DQm?1cRGK&0JFViB+52*0et@:2).*I+>c#03B8rV0f^@90ePCB0etLA+>G`+0JG1@2)? Companies doing business within the city limits of Russell Springs are required to notify the City before doing business. Contact the County | Contact the Webmaster | Jessamine County Kentucky | Contact the Webmaster | Jessamine County Kentucky 9. Email: sc.marshall@logancountyky.gov. . Russell County Clerk - Patti Glover 410 Monument Square, Suite 203 Phone (270) 343-2125 Fax (270) 343-4700 pattiglover2022@outlook.com, First Time or Out-of-State Title and Registration, Out-of-State Transfer of Kentucky Vehicle, Articles & Amended Articles (Profit & Nonprofit), Child Support Lien Release Out-of-State, Limited Partnerships or Partnership Agreement, Filing with statutory authority for which no specific fee is set, Certified copy (Plus 25 cents per page, after 5 pages). All the above programs are currently active and focused on Christian discipleship, leadership and the development and restoration of youth and children.Wherever her path leads, Mrs. Priscilla Bedell employs her mentorship, intelligence and nurturing nature to lead individuals toward a successful path. BPCsiAThX*+DGm>CghEsE\&>WBl%T. 2)R!A1cR?K1*CBB$8XFs/i>=;2*!N:1,UpA1,LsJ1GU(h%14mH3%d'B0f:sK+>Pi8/i#7C2)@06C^g_Q Email. 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 Po8/ibpP2`!64Pl2/ibpO2`MpZA0<9U1E[f9FD,6++C$=9E+NNnApIW1.3MT)+:SZHYi5/i#7D2)7!2C^g_.3AN3G2)6sJ1*AA/0ePCA3B9)BC^g_- ] SCENIC McCREARY COUNTY KENTUCKY: COUNTY GOVERNMENT: ELECTED OFFICIALS: COUNTY DEPARTMENTS: COMMUNITY . MCKEE KY 40447 Phone Number (606) 287-8305 . ] D. Basis on which this return is prepared: Cash Accrual . /CapHeight 1000 WHEN TO FILE - The Net Profit License Fee Return must be filed on or before April 15 if licensee is on a calendar year. The application can be found HERE. You may choose to still utilize our local return below. 1bgpA0JG7:0f:(01cI$D3B8iT+D_Jo1bgpA0JG7:0f:(02DQmF3B/uR1E^KC$E=E720J5:A0JYLA+>Yi2/ibpO3&*64D%-h-0eb4=2)$gD ;djKNEbT*++CT.u+A[)mATAn\Df'H)DKB6.Bl@lYbq6Z6d`D/LI`+>,9!/hSb//hSb//hSb//hSb//hSb//hSb//hSb//hSb//hSb//hSb//hSb/ %15*<*+=KTqCisT4+@.G! 2'=Y60eP=;0JPRJ+D_Jo1GCF?2)$dC1E\G40eP=;0JPRJ+D_Jo1GCF?2)$dC1E\G52D. They are not intended to be all-inclusive and therefore should be used only as a supplement to the existing ordinances and regulations. /ibpP2_['2C^g_.2`!'A2)7-K1a"P/2_HsA0JPL/C^g_-3AiEE2). We'll only use this to reply to your message. hbbd``b`j@q`"AtL *M3?U+<2(g^G3&?,+EVOD@;I'-@;KLr HTn@w U|;o`[5RuQ5tTqLdpwu[Y9}{$8$+3d/c1LJA yO2("N Jqa-1sLc\kMGJ!427@#G)VCj This will help speed up the process for all. Restaurant Tax Form rvd.101118.pdf. 0 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 7 0 obj 0000000196 00000 n The Net Profit License Fee Return is due the 15th day of the 4. th. net profits license fee return harrison county tax administrator cynthiana ky 41031 harrison county tax administrator name and address of business account no. But opting out of some of these cookies may have an effect on your browsing experience. /MediaBox [0 0 612 792] 103 South Main St. Room 201. 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 Net Income Per Federal Return, Form 1040 SCHEDULE A Computation of Net Profit Subject to License Fee 1065 1120--_ - 20 _ Add Items Not Deductible Under License Fee Ordinance (Schedule B) Total (Line 1 Pius Line 2) Deduct Item Not Subject Under License Fee Ordinance (Schedule B) _____ Adjusted Income For Caiendar Year 20 or Fiscal Year Ending MCT FORM 3 (Please Review Instruction Sheet Before Completion) LICENSE FEE RETURN BUSINESS NAME CALENDER OR FISCAL YEAR ENDED MONTH DAY YEAR STREET ADDRESS FEDERAL TAX ID OR SSN CITY STATE ZIP CODE COMPUTATION OF LICENSE FEE 1. computation of license fee 1, net profit or wages subject to license fee (line 7, schedule a, page 2) 1 2. hancock county license fee @ 1.60% 2 3. interest 1/2 of 1% per month if delinquent 3 4. Payments to the Finance department can be made in-person, placed into the drop box in front of City Hall, or mailed. +D_Jo2)mNI1,Ud?1,^701,1C?1cIES2]uoG$8jRn/i#:=3AWN80etI92`*HR3&_sr%14sJ0eP4=0f_$I 1bpp@1,UaG1H6L31,(=91cRp:[6 Tammie T. Branstetter, Administrator 2nd Floor, Courthouse PO Box 247 Munfordville, KY 42765 (270) 524-3507 - Office (270) 524-9732 - Fax. Adjusted Net Profit-Subtract Line 15 from line 10. or Ordinary income or (loss) per Federal Form 1120S 9. She instills her family values of trust, respect and faith within her children, and she is a determined woman that demands excellence from herself and her children. Net Profit Instructions for Return. Within these years, He got his first degree at Pace University 1983, Masters degree at St. Johns University 1986 and went to Juris Doctor law school, 1996. If you are still not comfortable coming in to our offices, we will be happy to assist you over the phone. /MaxWidth 1000 Available Credit from previous Over Payment. Sikkim Notification Today, State and Local Income Taxes or License Fees based on income deducted on Federal . 'F(K0(G%kc/ALnrtATqj0@Wc^(/0I6$@Wc^/+CT.u /FirstChar 30 20) BUSINESS APPORTIONMENT - Enter here and on LINE 22 of NET PROFIT LICENSE FEE RETURN If you had both a payroll factor and a sales revenue factor, then divide line 19 by two (2) If you had a payroll factor or sales revenue factor, but not both, then enter the percentage from line 19 on line 22 INDIVIDUAL PARTNERSHIP CORPORATION NETP2 Rev. Call (859) 292-2180 with questions, or see Chapter 117 of the Covington Code of Ordinances. 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 NET PROFIT LICENSE FEE RETURN. /Contents 6 0 R >> JqW`104-$I3 H_@,Fy;uS6 Standardized Occupational License Fee form - HB 277 KRS-mandated. You may choose to still utilize our local return below. 0000025479 00000 n City of Ashland, Kentucky Budget FY16.pdf. /Flags 32 The license fee is based on where the work is performed, not where you live. $8FOn1c[QR1H6L70fL^A3B/iO1a$TD$>E%0JFV'/het5+ED*($84k'+>GPm 10) Total Boone County Net Profit Tax $ Boone County Mental Health Tax Ordinance #07-26- 15/100 of 1% (.0015) 11) Adjusted Net Business Income (worksheet 1, Line 25(c)) $ 12) Multiply Line 11- by 15/100 of 1% (.0015) (Not greater than $25.00) $ 13) Late filing and/or Paying Penalty Fee $ 5% per month, maximum not to exceed 25%,Minimum $25 Hn0EY@-i- @jjS Also, the minimum Occupational License Fee due on Net Profit will change from $47 to $75. Beginning October 1, 2017: the rate at which the Net Profit License Fee (annual license fee return) will be calculated will be 1.75%. Form OL-S, Single Tax District, Occupational License Fee Return (If you are unable to open this pdf from Chrome. E-WREAfu2/AKYK$D/aW>@4%DBO"6AS#s+FDi:DBOrbr.2`*HR1c$7k%14pP3%d-I0JtOB+>br.2`*HR1c$7j%14pP3%d-I0JtOB Pledge of Allegiance, VI. Both changes will become effective on July 1, 2017. ))5/i#7D2`!64C^g_Q%16t^$:7]$$8=(d0JFV'/het5 Established in 1874, Russell is one of the shining jewels in the crown of Greenup County. It is mandatory to procure user consent prior to running these cookies on your website. 0000024100 00000 n Open Records Request. Individuals, Partnerships, Corporations - Enter "Adjusted Net Profit" from Line 16 22. He studied Business Administration at Bernard Baruch College, City University of New York, where he obtained his first degree as Bachelor of Arts, (BA). State and local license taxes or fees based on income . endobj Sub-total (Line 10 minus 13. 1. $>E%0JFV'/het5+ED*($84k(+>G\qYu7 0000025278 00000 n MC Net Profit Return.pdf. >> 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 +CQC&DfBtEDe:,;Dfp(CAn>LaEa`c,Eb0?8Ec*"@BQ&*/DJ()6BOr+B2,Z;cH%^73EdL 2)$a>1*BP,+=KZ\"^-AftN"+D#e>ASuR'Df-\9Afu20D.Oi%DfQt4Bl%L$ Any company that pays both an ad valorem tax and a franchise tax pursuant to the provisions of KRS 136.120. Less CreditsMINIMUM 12. These cookies will be stored in your browser only with your consent. /Keywords () The McCracken County Tax Administrator collects local county Payroll (Occupational) and Net Profit License Fee taxes as directed by Fiscal Court and Ordinance 2007-16. endstream endobj 31 0 obj <>stream Please file Form SP-1 NELSON COUNTY FISCAL COURT OCCUPATIONAL LICENSE DIVISION www.nelsoncountyky.com PO Box 578 1 Court Square, Suite 202 Bardstown KY 40004 Make Checks Payable To: Logan County Treasurer Mail To: Occupational/Net Profits Tax P.O. g _.C7;3B 8wmNEm(/J"hv)#a&/,_Yf4/mj$Q7Q!a A@e l)13B9)X0K(%i%14sO3%csD0eb@;+>l)13B9)X0K(%i%14sO3%csD0eb@;+? @X0)==2D[971c$p?2`*NL0JO\d 3 0 obj She graduated with a Bachelor of Science Nursing in 2012. As a proud parent, Priscilla is a caring, nurturing mother to her two children, and she instills the values of honesty, respect and Christian fellowship within her familys core beliefs. Please direct any questions to Tax Administrator, PO Box 690, Madisonville, KY 42431. complete the Worksheet on the reverse of Form 228, Net Profits License Fee Return. /i5RK1GC[/0JPF-0J5%%gg78s^';%3kP%14mF/iPXA1,Uj11,V$D2`*NK0Jahg%14gM3A*-K3ArZN+>Pf6/iPUI0JG:* Marion County Tax Forms. 1*A>30J5:@3A<0I+D_Jo1GUa=1,UdG1,pC33%usD1c[6E3$p:[60Ch%-s day year or name and address of business please notify this office of any change of ownership or name and address shown above questions (answer fully) .
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