1 That is, the corporation itself is not subject to federal income tax. 2  Instead, the shareholders are taxed upon their allocated share of the income. 3  Form 1120S is the form used for an S-corpâs annual tax return. 4  Shareholders do not have to pay self-employment tax on their share of an S-corpâs profits.
A number of schools offer tour guide certificate programs. Course content related to business management includes procedures for marketing a tour, planning routes and making reservations. Skills related to leading an actual tour include local area research, writing a prepared script and public speaking.
The following subsections of the Software Requirements Specifications (SRS) document provide an overview of the entire SRS. of the requirements for the Hotel Management System (HMS). This SRS will allow for a complete understanding of what is to be expected of the HMS to be constructed.