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 tour guide needs: friendly and helpful nature. excellent general knowledge of WA. good physical fitness. excellent communication and people skills. to be able to organise themselves and others. to be responsible, honest and reliable.
A tour guide isnât up on a stage delivering lines to a passive audience. Your guests will have questions and comments, and your guide should be able to react to them with authority and enthusiasm. This means that the guide will need to know more than just the standard script. They should be able to draw from that knowledge in a compelling way.