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.
What A Style Guide is and Why Itâs Important What is a brand style guide? A style guide is a guide for how a brand should be represented and presented from both a graphic and language standpoint.  The main purpose of a style guide is to ensure that contributors to a brands online presence, website, or other marketing materials stay consistent with the brands message and overall styling.