Hotel a BerlinoStarting Your Business/Keeping Records
What are Business Expenses
Licenses

Licenses and regulatory fees for your trade or business paid eachyear to state or local governments generally are deductible. Some licenses and fees mayhave to be amortized. See Chapter 12for more information.

Important References:

Publication 535                  Business Expenses
Form 1040 Schedule CKortrijk luxury hotels    Profit or Loss from Business