Montana voters will decide on a Medicaid expansion ballot question, Initiative 185, on November 6 this year. The initiative would extend the expansion of Medicaid eligibility in the state and would pay for this expansion in part by increasing cigarette and other tobacco taxes. Medicaid was originally expanded just temporarily in Montana and is set to expire on July 1, 2019.
The tax increases in this initiative are projected to raise $74.3 million per year by 2023. They include:
A $2.00 per pack hike in the cigarette tax from $1.70 to $3.70 per pack.
An increase in the tax on moist snuff to 83 percent of wholesale or $3.70 per 1.2 ounces, whichever is greater. (The current tax is $1.02 per 1.2 ounces.)
An increase in the tax on all other tobacco products to 83 percent of wholesale price. (The current tax rate on these products is 50 percent of wholesale price.)
A new tax on e-cigarettes and vapor products, taxable at the new 83 percent of wholesale price rate.
On the policy merits, this initiative will run into some serious problems if implemented. First, the stated purpose of the tax increase is to raise revenue to sustain important government programs, but research shows that cigarette taxes are a particularly unstable source of long-term revenue.
The figure below shows cigarette tax collections since 1955. Yellow vertical bars represent tax rate increases (hover over a yellow bar to see the size of the tax increase) and the blue line is total tax collections.
Like most other states, Montana (which can be selected in the dropdown bar) has seen momentary revenue spikes after a cigarette tax rate increase, followed by a quick revenue fall-off in years soon after.
This undesirable revenue pattern is based on a few well-documented issues with cigarette taxes. The greatest of these is that cigarette consumption per capita has been falling since the 1960s. While this is a fantastic trend for public health, it makes taxes based on cigarettes unstable for supporting government programs that are designed to be continued year after year. In the case of Medicaid, the pairing with cigarette tax revenues is especially problematic, as health-care costs are expected to grow, not shrink, over the next decade.
Another important consideration of this initiative is that cigarette taxes are one of the most susceptible taxes to avoidance and evasion, as consumers of the products often procure cigarettes from lower tax states. Sometimes this is as simple as stocking up when they are in another state, but often networks emerge to buy the products from people who move cigarettes across state lines (sometimes illegally), buying low and selling high.
This cigarette smuggling issue is much larger than many people know. By our estimate, over 50 percent of all cigarettes purchased in New York in 2015 were from somewhere else; they were procured outside of proper taxing channels. In Montana in 2015, 23.3 percent of all cigarettes consumed were smuggled. This number is likely bolstered as a result of Montana’s location in the country close to some states with significantly lower cigarette tax rates: North Dakota at $0.44 per pack, Idaho at $0.57 per pack, and Wyoming at $0.60 per pack.
While there is no doubt Initiative 185 was designed with the best of intentions, its design is quite flawed. Supporters of extending Medicaid expansion in Montana would do best to address its funding through the legislative process in the spring, instead of through this ballot measure, which will create significant long-term issues.
Tax Policy – Evaluating the Changed Incentives for Repatriating Foreign Earnings
Key Findings
The Tax Cuts and Jobs Act (TCJA) changed the U.S. tax system from one where the worldwide income of U.S. corporations was taxed to one which only taxes income earned within the United States.
These changes removed a major barrier to repatriation, or the process by which companies bring overseas earnings back to the United States. Going forward companies do not face the old tax barriers which discouraged repatriation.
To transition to the new system, the TCJA imposed a one-time tax of 15.5 percent on liquid assets and 8 percent on illiquid assets, payable over eight years, regardless of whether companies repatriate old overseas earnings.
Estimates of the amount of earnings built up overseas under the old system vary, but the headline amount is less important than knowing the composition: how much was reinvested overseas versus how much remained in liquid assets such as cash.
Recent estimates show companies held about $1 trillion of overseas earnings in liquid assets. Most of this $1 trillion is invested in dollar-denominated bonds, such as U.S. Treasuries.
Repatriation has significantly increased since enactment of the TCJA. More earnings have been repatriated in the first sixth months of 2018 than in 2015, 2016, and 2017 combined. However, it is unclear how much of this repatriation is comprised of current as well as past earnings.
Repatriation, or the potential of an inflow of capital into the United States, is not the reason the TCJA is expected to boost investment and grow the economy. The lower corporate tax rate drives the long-run economic growth expected from the TCJA.
Introduction
Prior to the Tax Cuts and Jobs Act (TCJA), the tax code created major disincentives for U.S. companies to repatriate their earnings, or bring earnings made overseas back to the United States. Changes in the TCJA eliminate these disincentives, thus, going forward, companies do not face the old barriers which discouraged repatriation.
Due to the old disincentives, companies had built up large amounts of earnings abroad. Given the change in the incentives, many have speculated that this will lead companies to repatriate large shares of the earnings that they have been holding overseas. While we have seen a significant uptick in repatriation since enactment of the TCJA, it’s important to understand the context and intent of the TCJA’s reforms, as well as the composition of the cash held abroad, to appropriately analyze the effects of deemed repatriation.
This paper briefly reviews how the Tax Cuts and Jobs Act changed the tax treatment of foreign earnings and then examines research on the amount and composition of overseas earnings. This is followed by a discussion of factors relevant to how companies might react to these changed incentives.
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The Tcja Changed the Tax Treatment of Foreign Earnings
Prior to the TCJA, the United States had a worldwide tax system, under which U.S. corporations were required to pay U.S. corporate income taxes on all their earnings, even those that were made outside the United States.[1] However, income earned from foreign operations was not taxed until that income was distributed to the U.S. parent corporation, or when the earnings were repatriated.[2] This discouraged companies from repatriating their earnings, and instead these earnings remained overseas, where their U.S. tax liability was deferred.
The United States’ worldwide system of taxation was rare; as of 2015, only six nations worldwide used such a system.[3] It placed U.S. corporations at a disadvantage and created an impediment to repatriation because companies could defer U.S. taxation by keeping their overseas earnings overseas. When companies decided to repatriate their earnings, they would have to pay the pre-TCJA 35 percent U.S. corporate income tax rate, the highest in the industrialized world. Firms, however, would receive credit for foreign taxes paid.
For example, imagine a company which paid a 15 percent tax on its foreign earnings. When it repatriated its earnings to the United States, it would owe an additional 20 percent tax, the difference between 35 percent and 15 percent, on those earnings. If instead the company held its earnings overseas, it would not owe this additional tax.
Companies that had little need for additional cash flow, access to credit in the domestic market,[4] or investment opportunities overseas, were unlikely to repatriate their cash due to the large tax liability. Thus, a large amount of earnings built up overseas under the old system.
The Tax Cuts and Jobs Act enacted reforms that moved away from the worldwide system and toward a territorial system, in which only income earned within the United States is subject to the corporate income tax.[5] To transition to this new system and address the buildup of cash that occurred under the old system, the TCJA requires companies to pay a one-time tax. Called “deemed repatriation,” this tax would be assessed at a 15.5 percent rate on liquid assets like cash and an 8 percent rate on noncash assets as if companies repatriated their cash, regardless of whether they really do so. Companies can pay the tax in installments over eight years.[6] The Joint Committee on Taxation estimates this will result in $338.8 billion in tax revenue over 10 years.[7]
One of the keys to understanding this policy change is that it improves incentives going forward. Companies owe tax on their overseas earnings that built up under the old system regardless of whether they are brought back, but companies will not owe corporate income taxes on future earnings they repatriate, subject to some minimum taxes on global income.[8]
A Picture of Overseas Earnings
Under the old law, companies’ ability to defer taxes on foreign earnings resulted in large amounts of earnings piling up abroad. Estimates of total earnings held abroad vary, but the headline amount of earnings is less important than the composition of those earnings. Overseas holdings may include more than just cash, as companies may have reinvested their earnings into foreign operations by building or expanding factories, purchasing machinery and equipment, or engaging in research and development activities—cash tied up in these uses is referred to as indefinitely reinvested earnings.[9]
A 2015 report by Credit Suisse helped shed light on why estimates of overseas earnings vary:[10] “Companies are required to disclose the amount of indefinitely reinvested foreign earnings, once a year… Keep in mind that companies could have additional earnings parked overseas.” The report goes on to explain that companies report deferred tax liability, or corporate income taxes that they owe on earnings not reinvested, without disclosing the actual amount of those earnings.[11]
If companies used their earnings to improve a factory or undergo a research project, those earnings cannot be easily converted into cash. Thus, earnings that companies reinvested are not likely to be repatriated, at least in the short term. Research shows that a significant portion of overseas earnings have been reinvested.
The Credit Suisse report estimated that at the end of 2014, S&P 500 companies had $2.1 trillion of overseas earnings held abroad.[12] Excluding financial companies, it further estimated that 37 percent was held in cash ($690 billion), while the remaining $1.2 trillion was reinvested in assets.[13] Audit Analytics reported that the total amount of indefinitely reinvested earnings held overseas by Russell 1000 companies reached $2.6 trillion in 2016.[14]
Thus, the measure of overseas earnings that could be repatriated should not include earnings that have been reinvested in overseas operations, and instead focus on earnings that are liquid. More recently, an analysis by Federal Reserve economists reports that as of the end of 2017, U.S. multinational corporations had accumulated approximately $1 trillion in liquid assets held abroad, most of which was invested in U.S. fixed-income securities.[15] Most overseas earnings thus are not held in cash, but in dollar-denominated bonds, which can be more easily converted to cash should companies want to repatriate past earnings.
The composition of past earnings shows that not all earnings held abroad can easily be repatriated because large shares have been reinvested into overseas operations.
Responses to Deemed Repatriation
Deemed repatriation, as enacted by the Tax Cuts and Jobs Act, is a mandatory tax on past earnings held abroad; companies will owe taxes of 15.5 percent on liquid assets like cash and 8 percent on noncash assets earnings made under the old tax law, regardless of whether the cash is repatriated. Companies face improved incentives for future earnings, because earnings made under the new law will not face U.S. corporate income tax. When evaluating how companies will respond there are several other factors to consider.
First, it takes time for the effects of fiscal policy changes, such as deemed repatriation, to work their way through the economy and it takes time for companies to respond. Further to this point, at this time, the technical rules regarding deemed repatriation have not been finalized.[16] It makes sense that companies would wait for final guidance before making final decisions.
Another factor is that earnings invested in factories, machinery, and equipment, and other illiquid uses such as research and development, will likely stay in place. According to many estimates, as mentioned above, indefinitely reinvested earnings represent the largest share of earnings held abroad.
Other factors might influence repatriation decisions, such as foreign regulations for minimum balances that financial companies must maintain, foreign tax liability on dividends paid to parent corporations triggered by repatriation, and taxation of repatriated earnings by some U.S. states.[17] Additionally, corporations might not have an immediate need for cash, and thus have little need to repatriate earnings held overseas.
Currently, the U.S. Bureau of Economic Analysis has published six months of repatriation data under the new tax law. Though this is a short time frame, the data shows that in the first two quarters of 2018, repatriation has significantly increased.[18] In the first quarter of 2018, companies brought back $294.9 billion of overseas earnings, followed by $169.5 billion in the second quarter.[19] It is important to note that we cannot tell from this data which portion of that repatriation is past earnings and which is current earnings.
While that is important to note, the data nevertheless shows an increase of 535 percent from the same period in 2017.[20] Put another way, the volume of repatriated earnings within the first six months of 2018 is more than all repatriated earnings of 2015, 2016, and 2017 combined.[21] The levels of repatriation since the Tax Cuts and Jobs Act are significantly above historical norms.
Source: U.S. Bureau of Economic Analysis, “Table 4.2. U.S. International Transactions in Primary Income on Direct Investment”
Whether companies now choose to repatriate their past earnings, one-time influxes of cash do not create jobs or boost investment. This is because repatriation doesn’t boost incentives to invest.[22] Rather, other changes made by the Tax Cuts and Jobs Act, such as the lower corporate income tax rate, drive the expectation that the new tax law will boost investment and economic growth.[23]
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Conclusion
The Tax Cuts and Jobs Act changed the tax treatment of foreign earnings, moving the U.S. system from one which taxes worldwide income to one which generally only taxes income earned within the United States. Prior to this change, the tax code distorted companies’ decisions by discouraging them from bringing their overseas earnings back to the U.S. The TCJA removed the incentive to keep earnings abroad going forward and features a one-time transition tax to address the overseas earnings that built up under the old system.
Companies may decide to bring these past earnings back to the United States. When evaluating how much companies might bring back, it is important to understand the composition of overseas earnings; earnings that have been reinvested in illiquid assets are not likely to be repatriated. It will take time for companies to determine how much of their cash to repatriate, and numerous factors influence these decisions.
Early data indicates a significant uptick in repatriation since enactment of the Tax Cuts and Jobs Act, though these figures include repatriation of current earnings as well as past earnings. Regardless of how much cash companies bring back to the United States, repatriation is not why we expect the new law to boost investment and economic growth. Rather, the TCJA’s lower corporate income tax rate incentivizes increased investment and drives the expected economic growth.
[2] However, under U.S. Subpart F, passive income (interest, dividends, rents, and royalties) was taxed on a current basis, meaning it did not get the benefit of deferral. This was to prevent companies from putting highly mobile financial assets abroad to indefinitely avoid U.S. tax liability on the income. See Kyle Pomerleau, “A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act,” Tax Foundation, May 3, 2018, https://taxfoundation.org/treatment-foreign-profits-tax-cuts-jobs-act/.
[5] Some quibble with the extent to which our new international tax system is a territorial tax system. See Kyle Pomerleau, “A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act.”
The newly released2019 State Business Tax Climate Index illustrates just how important reform is to Arkansas. Arkansas fell again this year, largely as other states jump ahead of the Natural State. Arkansas is now ranked 46th, among the bottom five states.
The task force asked me to present on two separate topics today. First, they wanted to understand the impact of proposed individual income tax changes on various Arkansans. With the assistance of Professor Jeremy Horpedahl at the Arkansas Center for Research in Economics, we created eight sample taxpayers and estimated their associated tax cuts. An individual with adjusted gross income of $50,000 would see a net tax cut of $166 under one plan and $80 under the second.
Net Tax
Change in Tax
AGI
Current
Option A
DFA
Option A
DFA
$22,000
$426.75
$426.75
$421.96
$0.00
-$4.79
$25,000
$723.64
$557.52
$545.70
-$166.12
-$177.94
$50,000
$2,100.59
$1,934.47
$2,020.70
-$166.12
-$79.89
$75,000
$3,600.59
$3,434.47
$3,495.70
-$166.12
-$104.89
$85,000
$4,777.33
$3,866.47
$4,085.70
-$910.86
-$691.62
$100,000
$5,812.33
$5,023.40
$4,970.70
-$788.93
-$841.63
$200,000
$12,712.33
$11,523.40
$10,870.70
-$1,188.93
-$1,841.63
$250,000
$16,162.33
$14,773.40
$13,820.70
-$1,388.93
-$2,341.63
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I also calculated these changes based on changes in income and in tax liabilities, which illustrate that the cuts are actually being constructed in a semi-progressive fashion.
Change as % of Income
Change as % of Taxes
AGI
Option A
DFA
Option A
DFA
$22,000
0.0%
0.0%
0.0%
-1.1%
$25,000
-0.7%
-0.7%
-23.0%
-31.9%
$50,000
-0.3%
-0.2%
-7.9%
-4.1%
$75,000
-0.2%
-0.1%
-4.6%
-3.1%
$85,000
-1.1%
-0.8%
-19.1%
-17.9%
$100,000
-0.8%
-0.8%
-13.6%
-16.8%
$200,000
-0.6%
-0.9%
-9.4%
-16.0%
$250,000
-0.6%
-0.9%
-8.6%
-15.9%
Additionally, the task force asked me to construct four distinct tax cut packages with varying costs to help them prioritize their reforms. The task force has identified approximately $300 million in net tax cuts with only $30 million in revenue increases. Implementing all of these changes next year would strain the Arkansas budget. I identified my preferred package, along with how I would phase in the reforms over the next several budgets.
The task force will meet again tomorrow to continue its debate with greater conversation focused on prioritizing reform in a responsible way.
IRS Tax News – IRS issues 2018–2019 per-diem rates
The IRS issued its annual update of the special per-diem rates for business travel away from home from Oct. 1, 2018, through Sept. 30, 2019.
Source: IRS Tax News – IRS issues 2018–2019 per-diem rates
Tax Policy – Nearly 90 Percent of Taxpayers Are Projected to Take the TCJA’s Expanded Standard Deduction
As the House of Representatives this week considers a bill that would make the individual reforms of the Tax Cuts and Jobs Act (TCJA) permanent, one important change to keep in mind is the increased standard deduction. The TCJA lowered individual income tax rates, and nearly doubled the standard deduction. Now, nearly 29 million more households will be better off taking the standard deduction instead of itemizing deductions, meaning they will have a much simpler tax filing process.
The Tax Cuts and Jobs Act increased the standard deduction from $6,500 to $12,000 for single filers and $13,000 to $24,000 for taxpayers who are married filing jointly. Thus, millions of households will no longer need to go through the complex process of itemizing their deductions. The Joint Committee on Taxation estimates that the number of filers who itemize will fall from 46.5 million in 2017 to just over 18 million in 2018, meaning that about 88 percent of the 150 million households that file taxes will take the increased standard deduction.
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Recall that when households file their individual income taxes, they have two options for deductions. They can either claim the standard deduction, or they can forgo the standard deduction and deduct a wide range of expenses instead. These itemized deductions include expenses such as mortgage interest payments and charitable donations. The process of deciding whether to itemize is complex; it requires maintaining records of various expenses, determining which can be deducted according to Internal Revenue Service (IRS) rules, and weighing whether all the deductions add up to more than the standard deduction.
To understand why a bigger standard deduction is a simplification, consider a married couple who under previous law would have taken $14,000 in various itemized deductions. Now, under the Tax Cuts and Jobs Act, it would be more advantageous for this couple to take the standard deduction of $24,000, as it allows them to deduct an extra $10,000 and eliminates the need to spend time and energy collecting receipts and completing Schedule A of Form 1040.
Given all the changes the TCJA made, the IRS estimates the average time to complete an individual income tax return will fall by 4 to 7 percent. Using this, we estimate the TCJA will result in compliance savings ranging from $3.1 billion to $5.4 billion as individuals spend fewer hours complying with the tax code.
However, these simplifications and other individual income tax changes are scheduled to expire after 2025. That is why the House of Representatives is considering a series of bills that would make these individual income tax changes permanent and further improve other areas of the tax code.
For more about how the Tax Cuts and Jobs Act simplified the individual income tax code, see our new paper.
Divi is best used in visual mode, allowing you to build your page on the front-end of your website.
What Is The Visual Builder?
The Divi Builder comes in two forms: The standard “Back-end Builder” and the front-end “Visual Builder.” Both interfaces allow you to build exactly the same types of websites with the same content elements and design settings. The only difference is the interface. The Back-end Builder lives inside of the WordPress Dashboard and it can be accessed along with all of the other standard WordPress settings. It sits inside the WordPress UI and replaces the standard WordPress post editor. It’s great for making quick changes while you are inside the dashboard, but it’s also confined by the dashboard and is rendered as a block-based representation of your website. This tutorial will be focusing only on the visual builder.
The all new Visual Builder, on the other hand, allows you to build your pages on the front-end of your website! It’s an amazing experience and allows for much faster design. When you add content or adjust design settings inside the visual builder, your changes appear instantly. You can click onto the page and just start typing. You can highlight text and adjust its font and style. You can add new content, build your page and watch everything happen right before your eyes.
Enabling The Visual Builder
While you are logged in to your WordPress dashboard, you can navigate to any page on the front-end of your website and click the “Enable Visual Builder” button in the WordPress admin bar to launch the visual builder.
If you are editing your page on the back-end, you can switch to the visual builder by clicking the “Enable Visual Builder” button that sits at the top of the back-end Divi Builder interface (note, you must first enable the Divi Builder before the visual builder button will appear).
The Visual Builder Basics
Divi’s power lies in the Visual Builder, a drag and drop page builder that allows you to build just about any type of website by combining and arranging content elements.
The builder uses three main building blocks: Sections, Rows and Modules. Using these in unison allows you to create a countless array of page layouts. Sections are the largest building blocks, and they house groups of rows. Rows sit inside of sections and are used to house modules. Modules are placed inside of rows. This is the structure of every Divi website.
Sections
The most basic and largest building blocks used in designing layouts with Divi are sections. These are used to create large groups of content, and they are the first thing you add to your page. There are three types of sections: Regular, Specialty and Full Width. Regular sections are made up of rows of columns while Full Width Sections are made up of full width modules that expand the entire width of the screen. Specialty sections allow for more advanced sidebar layouts.
Rows
Rows sit inside of sections and you can place any number of rows inside a section. There are many different column types to choose from. Once you define a column structure for your row, you can then place modules into a desired column. There is no limit to the number of modules you can place within a column.
Modules
Modules are the content elements that make up your website. Every module that Divi has can fit into any column width and they are all fully responsive.
Building Your First Page
The three basic building blocks (Sections, Rows and Modules) are used to build your page.
Adding Your First Section
Before you can add anything to your page, you will first need to add a section. Sections can be added by clicking the blue (+) button. When you hover over a section that already exists on the page, a blue (+) button will appear below it. When clicked, a new section will be added below the section you are currently hovered over.
If you are starting a brand new page, then your first section will be added automatically.
Adding Your First Row
After you have added your first section you can start adding rows of columns inside of it. A section can house any number of rows, and you can mix and match rows of varying column types to create a variety of layouts.
To add a row, click the green (+) button inside of any empty section, or click the green (+) button that appears when hovering over any current row to add a new row below it. Once you have clicked the green (+) button you will be greeted with a list of column types. Choose your desired column and then you are ready to add your first module.
Adding Your First Module
Modules can be added inside of rows, and each row can house any number of modules. Modules are the content elements of your page, and Divi comes with over 40 different elements that you can use to build with. You can use basic modules such as Text, Images and Buttons, or more advanced modules like Sliders, Portfolio Galleries and eCommerce Shops.
To add a module, click the gray (+) button that exists inside of any empty column or click the gray (+) button that exists when hovering over a module on the page to add a new Module below it. Once you have clicked the button, you will be greeted by a list of modules. Pick your desired module and it will be added to your page and the settings panel for the module will appear. Using this settings panel, you can begin configuring your module.
Configuring And Customizing Sections, Rows And Module
Each section, row and module can be customized in various ways. You can access an element’s settings panel by clicking the gear icon that exists when hovering over any element on the page.
This will launch the settings panel for the specified element. Each settings panel is broken up into three tabs: Content, Design, and Advanced. Each tab is designed to make accessing and adjusting Divi’s large variety of settings quick and easy. The Content tab of course is where you can add content such as images, video, links, and admin labels. The Design tab is where we’ve place all of the built-in design settings for each element. Depending on what you’re editing you can control a wide variety of design settings with a click; including: typography, spacing (padding/margin), button styles, and more. Finally, if you want even more control you can head over to the Advanced tab where you can apply custom CSS, adjust visibility based on device, and (depending on which element you’re editing) do even more fine tuning.
Saving Your Page And Accessing Page Settings
To access general page settings, click the purple dock icon at the bottom of your screen. This will expand the settings bar and provide you with various options. You can open up your page settings by clicking the gear icon. Here you can adjust things like page background color and text color. You will also find the Save and Publish buttons as well as responsive preview toggles.
Jump-start Your Design With Pre-made Layouts
A great way to jump-start your new page is to start things off with a pre-made layout. Divi ships with over 20 pre-made layouts that cover a variety of common page types, such as “About Us,” “Contact,” “Blog,” “Portfolio,” etc. You can load these up and then swap out the demo content for your own. Your new page will be finished before you know it!
Saving Your Own Layouts To The Library
In addition to using the pre-made layouts that come with Divi, you can also save your own creations to the Divi Library. When a design is saved as a Divi Layout in the Divi Library, it can be loaded onto new pages. The more you build up your library with your favorite designs, the faster you will be able to create new websites.
To save an item to the library, click the library icon that exists when hovering over any element and within the page settings bar. Once an item has been added to the library, it will appear in the “Add From Library” tab when adding new Divi layouts, sections, rows and modules.
Ok, You Have The Basics Down. Now It’s Time To Dig Deeper!
So by now you have added your first sections, rows and modules to your page. You have adjusted their settings and begun building and customizing your design. Why not contact us today and get more advanced training for your site, including adding pages, new addons to enhance your website’s services and more. Use the handy contact form on your dashboard to find out more.
Quick Start: Appts. Calendar
Once you have logged in, click on “Appointments”- This will take you to main Dashboard for Appts.
This area will allow you to “Create an Appt” or view your appts. Let’s move to the “Services” tab.
Services contains one default service. You may add more services using the “+”. For now lets edit the one service. Click on the pencil icon to continue…
From here you can adjust the length of time for an appt. Adjust time before or after the appt. You can even add a price, though this is disabled by default.
VERY IMPORTANT: You must edit your staff entry. If you do not, the schedule will not match you schedule. As well, appts may not go through. Note that you can add more staff entries. For now, lets edit the main areas of your staff listing.
Services will need to be edited if you have added additional services. Otherwise, you may move on.
IMPORTANT: Set your schedule here. These are the hours that will be allowed to be selected on the calendar. If this is not done, the defaults will be used.
The rest of the staff listing is for scheduling various break schedules, vacation time or to add a quick schedule change like a Doctors Appt., etc.
Go to Settings, Update Company Information
Then go to notifications to update company info.
Once all of these items are complete, you will be ready to start accepting appts.
National Tax Service
