Those who are unable to pay their taxes in coinage can opt to pay their taxes in merchandise and/or livestock. The Mayor's office reserves the right to refuse payment in this fashion if the city or Public Works Department do not need the item(s). People cannot pay in this fashion if they have the coin to pay. Accountants will be sent to estimate the value of the item(s) in question. If the item's value exceeds the amount of taxes to be paid, then a tax credit will go to the person's record, to be deducted from the total amount of taxes paid the next quarter.
Those who still cannot pay their taxes may also opt to pay via a form of indentured service to the city of Amber. In addition to their regular working hours, those that choose this form of payment work for the city doing various menial tasks and labor (unless the worker in question has specialized skills) for up to four hours per day, but not less than one hour per day. The amount of money that they would have normally be paid for that work will go towards their record as a tax credit, chipping away at their tax-debt until it's gone. Their hours must be accounted for with a registered member of the Revenue Office, and their work supervised by the department they are working for, ie, if they are working for the Office of Sewers and Drainage, then their time working there must be supervised by a member of that Office. Each time the tax payer works to pay off their debt, their card will be noted with the number of hours, and be signed by both the tax payer and the supervisor. The time card will be left with the Revenue Office each day.
If a tax collector is accused of cheating, the matter will be investigated seriously. If the accusations prove true, the tax collector must pay the tax payer's tax (or work off the debt). Then, any hours that were recorded previously will go for a tax credit for the tax payer.
Also, in addition to the income tax, there will be a five percent sales tax on all transaction except grocery transactions. This tax will take effect in two weeks, and it includes both wholesales and retail transactions. This will be collected from businesses every month.
The Mayor's Office also announces the minimum wage law, which requires all employers to pay their employees at least 2 copper pennies for an hour's worth of labor or more. The minimum wage was determined by figuring the cost of food and goods to support two people per year, and allow them to pay their taxes, and then converted into an hourly wage. (1.6 silver a day (for eight hour days)/11.2 silver per week (eight hours per day, 7 days per week), this is assuming a silver standard of coinage and that 100 copper pennies = 10 silver marks = 1 gold crown, on average.) Children may work, but to do so they must be registered with the Revenue Office, and may only work 4 hours per day. The minimum wage for children is halved, and children may not work any jobs that are dangerous or will cause harm to them in any way. (OOC: Modern day example, no kids workin' in the mines or in sweat shops.)
The minimum wage will also fall or rise as needed as the economy of Amber City changes. Changes will take place, if applicable, every solstice or equinox, unless an immediate change is needed.
The Revenue Office reserves the right to inspect the books of any business, whether arranged in advanced or by surprise audit. People violating the laws can be penalized by fines, arrests, imprisonment, or even execution depending on the severity of the crime.
Please click to go back to: