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.
Commercial Bathroom Floor Options. When choosing flooring for a publicly used restroom you have to find materials that have a very specific set of properties. They have to be able to handle large amounts of traffic in a safe, and effective manner while also being visually pleasing, and stylistically in tune with the rest of the environment.