At the same time, electricity being generated out-of-state that replaces power from in-state generating units will cause sales tax revenues to decline. Franchise fees are paid by most utilities, except the municipal electric systems, to cities and towns throughout Georgia. These fees are paid to compensate for the right to provide services in an area and for use of public roads and rights-of-way. Municipally-owned systems pay similar fees by way of general fund transfers.
Although franchise fee revenues benefit the jurisdiction where the franchise agreement exists, these costs are recovered through rates collected from all customers of the investor-owned utilities. Increased competition could impact franchise tax revenues in two ways. Suppliers generating electricity out-of-state, with no local distribution system, would have only distribution charges paid by its customers subject to franchise fees.
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In-state suppliers, however, would have both distribution and energy charges paid by its customers subject to these fees. Franchise fee revenue could also be impacted by a decline in electricity prices resulting from increased competition.
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The valuation of electric utility assets is also important. Property taxes are a significant source of revenue to local jurisdictions where generating facilities are located. Assessment percentages are applied to the fair market value of the utility property, as determined annually by the State Revenue Commissioner. If the economic values of generating plants decrease due to competition, property tax revenue would decline as well. While property tax revenues could be adversely affected by deregulation of electric generation, this may actually be an area in which electric utilities may be able to enhance their profits.
Daniel H. Israel, an attorney specializing in state and local taxes in Arizona, states in a May 15, , Public Utilities Fortnightly article that "utilities can secure considerable savings by taking a knowledgeable and creative approach to state and local taxes. Any resulting savings to the utility can, of course, be passed on to utility customers. Local jurisdictions, however, may have to raise millage rates for all property owners to compensate for lost revenues. Some of the income tax issues concerning Georgia utilities include tax-exempt financing, income tax liability determination and deferred income taxes.
Adverse tax consequences are also expected relative to federal income tax rules involving tax normalization requirements, nuclear decommissioning costs and many others. However, most discussions in the focus group, related to state and local tax implications. Depending on your location, your local government may also require you to take training classes every one or several years to maintain proper safety techniques. Keep up with news and techniques in the tattooing industry as well to maintain expertise on upcoming trends.
Network with other tattoo artists in your area.
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Getting to know other tattoo artists can help you stay updated on business trends and secure more clients through word of mouth. Visit nearby tattoo shops, attend tattoo artist conventions, and reach out to tattoo artists on social media to connect with others in the tattooing field. If you work in a tattoo shop, get to know your co-workers and their art portfolios. That way, you can refer each other to clients who want a specific tattoo style. Set up your own tattooing business once you have years of experience. If you'd prefer job independence and higher pay per tattoo, you may want to start your own tattooing business.
Advertise your work on social media and a personal website to gain new customers and build your client portfolio enough to make a living.
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That way, you can build your own client list and improve your marketability as a professional. Kiara Hamed. If it doesn't take traditional education then why are the first steps to get your high school diploma and an art degree? What should a high school student do to prepare for a career as a tattoo artist? What classes in school should I take? Within art classes, what should my focus be? Include your email address to get a message when this question is answered. By using this service, some information may be shared with YouTube.
Tattoo artists can work long hours, including nights and weekends, and can be physically demanding. If you're looking for a less strenuous job, you may prefer another career.
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Remember: tattoos are permanent. Always exercise caution when giving somebody a tattoo, especially when beginning your apprenticeship or first tattoo artist job. Related wikiHows. Co-authors: Updated: September 20, Categories: Tattoos and Piercing Cosmetology Careers. Article Summary To become a licensed tattoo artist, complete your high school diploma and be at least 18 years old.
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Share yours! Some examples include:. Private play including home play and online play. Conventions describe in-person public play events. This can include actual gaming conventions, as well as a one-off public gatherings or game days. Online includes play on various online platforms, such as Fantasy Grounds and Roll We have a great team of campaign administrators available to help answer your questions and set you on the path to a successful event! You can find out more by heading to dndadventurersleague.
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