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.
It is the largest metropolis in Nepal, with a population of 1.4 million in the city proper, and 5 million in its urban agglomeration across the Kathmandu Valley, which includes the towns of Lalitpur, Kirtipur, Madhyapur Thimi and Bhaktapur. Kathmandu is also the largest metropolis in the Himalayan hill region.