13. RESIDENT BUSINESS TAXPAYER: A resident business of the City of St. Louis, individual proprietor or partnership, is subject to the City Earnings Tax on the entire net profit, regardless of where earned and cannot allocate its net profit.
Kathmandu (/ËkÉËtmÉËnËduË/; Nepali: à¤à¤¾à¤ à¤®à¤¾à¤¡à¥à¤, Nepali pronunÂ­ciaÂ­tion: [kÉÊÊ°mÉÉ³Éu]) is the capital city of the Federal Democratic Republic of Nepal, the largest Himalayan state in Asia.
Averages for Kathmandu in January. January is the coldest month of the year in Kathmandu. The average temperatures during the day generally reach highs of 7Â°C (45Â°F) where as the nights are very cold as the temperature drops dramatically. The average minimum temperatures during the night generally hit lows of 3Â°C (40Â°F). It is essential that you pack warm clothes for the night whilst you are in Kathmandu.