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.
At least one door should be accessible at these locations: 1  Each accessible entrance (at least 60% of public entrances in newly built facilities must be accessible to individuals who use wheelchairs or have mobility impairments). 2  Each tenant space in a mall or other building with multiple business tenants.