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WebOther start-up expenses including stationery – $1000. Phone and utility deposits – $3,500. Operational cost for the first 3 months (salaries of employees, payments of bills et al) – $40,000. The cost for purchase of tanning equipment, tools and other start-up inventory (tanning supplies) – $25,000. Web1. Businesses providing ultraviolet tanning services must collect the 10 percent excise tax at the time the customer pays for the tanning services. 2. If the customer fails to pay the excise tax, the tanning service provider is liable for the tax. 3. The tax does not apply to phototherapy services performed by a licensed medical professional WebBeautology - is a modern theme for beauty, fashion, and a healthy way of life. The theme is really clean, professional, and designed specially for massage salons, beauty, tanning, … birmingham podiatry al