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.
Kathmandu is located in the northwestern part of the Kathmandu Valley to the north of the Bagmati River and covers an area of 50.7 km2 (19.6 sq mi). The average elevation is 1,400 metres (4,600 ft) above sea level.