§ 6983 Licensee Sales Assessment Rules

• •The amount of money a business made last year is used to figure out how much they owe.
• •The government can check the business's records to make sure they're paying the right amount.
• •If the business doesn't pay the right amount, they might have to pay more or get in trouble.

A small toy store made $100,000 last year selling toys.

The government will use that $100,000 to decide how much the store needs to pay them this year. They might also check the store's records to make sure the store is telling the truth about how much money they made.