As a single person, Shelley's income tax is estimated to be $8,370. This plus her self-employment tax of $9,890.69 equals how much she needs to pay in this year: $18,260.69, or $18,261 after rounding. In order to avoid the estimated tax penalty, Shelley would need to pay in at least 90% of this amount.
David Lentz/iStock/Getty Images. According to the American Restroom Association, all businesses are required by federal law to provide restrooms for employees. Some states and local governments have started adopting laws pertaining to customer access restrooms as well.
Business establishments are not specifically required by any Federal law to provide public restrooms. Some States however have adopted mandates for public restrooms in some locations and in some facilities. The American's With Disabilities Act (ADA) along with some State building codes do require that new and renovated public restrooms comply with accessibility standards and guidelines.