The giant panda weighs around 270 pounds and can measure five to six feet tall. Red pandas are much smaller and closer in resemblance to the raccoon. They can measure about 1.75 feet long and weigh around 11 pounds. The red panda also has a long bushy tail which is fox-like in appearance.
Commercial Activity Tax. Commercial Activity Tax (CAT): Table of Contents. The commercial activity tax (CAT) is an annual tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business activities in Ohio.
A Stuart M. Saft, a Manhattan lawyer who is also chairman of the Council of New York Cooperatives and Condominiums, said that a flip tax is a transfer fee paid to a co-op corporation on the sale of a co-op apartment. The fee is usually calculated as a percentage of the gross sale price. The percentage ranges from 1 to 3 percent, with 2 percent being common. And while the flip tax can be paid by either the buyer or seller, Mr. Saft said, it is typically paid by the seller. ''During the last few years many apartment corporations have enacted flip taxes to generate additional revenue with which to maintain and upgrade their buildings,'' Mr. Saft said.