13. RESIDENT BUSINESS TAXPAYER: A resident business of the City of St. Louis, individual proprietor or partnership, is subject to the City Earnings Tax on the entire net profit, regardless of where earned and cannot allocate its net profit.
Kathmandu (/ËkÉËtmÉËnËduË/; Nepali: à¤à¤¾à¤ à¤®à¤¾à¤¡à¥à¤, Nepali pronunÂ­ciaÂ­tion: [kÉÊÊ°mÉÉ³Éu]) is the capital city of the Federal Democratic Republic of Nepal, the largest Himalayan state in Asia.
Situated south of the Mountain Region, the Hill Region (called Pahar in Nepali) is mostly between 1,000 and 4,000 meters in altitude. It includes the Kathmandu Valley, the country's most fertile and urbanized area.