business-obligations 0.3.1 → 0.5.0

package/CHANGELOG.md

@@ -5,6 +5,122 @@ project follows [Semantic Versioning](https://semver.org/) with the data-aware p
 
 ## [Unreleased]
 
+## [0.5.0] - 2026-10-16
+
+### Added
+
+- **data:** freelance contract laws, contractor classification and breach notification
+- **data:** New York charity registration and CHAR500, and waste combustion permits
+- **data:** New York title agents, notaries, opticians and wider NAICS reach
+- federal ACA reporting, EEO-1 and OSHA recordkeeping by headcount
+- unclaimed property holder reports for every state
+- **data:** NYC individual DCWP licences for tow, process, pedicab and ticket staff
+- state employer mandates: retirement plan registration, E-Verify and harassment training
+- **data:** NYC hotel, newsstand, stoop line stand and horse drawn cab licences
+- **data:** remaining NYC DOHMH permits and registrations
+- **data:** NYC DOB trade licences and the remaining FDNY permits
+- **data:** NYC DOB, FDNY and cooling tower obligations
+- **data:** NYC licence fees and the missing TLC, pool and FDNY items
+- **data:** county food establishment health permits for six large counties
+- **data:** New York City licences by NAICS code (DCWP, DOHMH, TLC)
+- **data:** Alabama county and Louisiana parish sales tax returns
+- **data:** local payroll taxes: Pennsylvania, Kentucky and Oregon
+- **data:** Pennsylvania and Ohio county lodging tax returns
+- **data:** California county transient occupancy tax returns
+- **data:** New York lodging taxes for Otsego, Albany, Chemung and Tioga
+- **data:** New York controlled substance activity licence
+- **data:** New York college alcohol permit, real estate course approval and tour bus licence
+- **data:** Indiana county innkeeper's tax returns
+- **data:** Nevada, Kentucky and Louisiana county lodging tax returns
+- **data:** New York bait, wildlife, preserve, tax preparer and ATV dealer items
+- **data:** Tennessee county hotel/motel occupancy tax returns
+- **data:** Florida counties: tourist development tax, business tax receipts, all 67 counties
+- **data:** Virginia county and city business property returns and licenses
+- **data:** Georgia county property tax returns, occupation tax and hotel tax
+- **data:** Maryland county hotel tax returns
+- **data:** business personal property returns for 32 more counties
+- **data:** South Carolina and Alabama county lodging tax returns
+- **data:** New York mold licensing and OPWDD operating certificate
+- **data:** New York insurer annual statement
+- **data:** New York professional entity and geologist items
+- **data:** New York livestock dealer, fur breeder, dispatch, mass gathering and film permits
+- **data:** New York mortgage servicer, fund raiser, gaming supplier and lab items
+- **data:** New York telephone, manufactured home park and ELAP items
+- **data:** New York assisted living, service bureau and SLA permit items
+- **data:** New York hospice, snowmobile dealer, guide and SLA permit items
+- **data:** New York farm dealer, nursery, labor and tramway items
+- **data:** New York alcohol, opioid, TNC and tire fee tax filings
+- **data:** New York DMV boat dealer, salvage pool and wholesale dealer items
+- **data:** New York DEC waste, water well and CAFO permits
+- **data:** New York DEC fishing, wildlife, fuel and pesticide permits
+- **data:** New York Department of State licensing items
+- **data:** New York nursing home operating certificate
+- **data:** New York banking, meat, DFS, PBM and professions items
+- **data:** New York apparel registration and model management items
+- **data:** New York fishing, charter boat, bail enforcement and bottled water items
+- **data:** New York firearms dealer, DFS finance and pet dealer items
+- **data:** New York construction, elevator, cable and redemption-centre items
+- **data:** New York industry rules, batch 9 (4 items)
+- **data:** New York industry rules, batch 8 (8 items)
+- **data:** New York industry rules, batch 7 (10 items)
+- **data:** New York industry rules, batch 6 (12 items)
+- **data:** New York industry rules, batch 5 (11 items)
+- **data:** New York industry rules, batch 4 (15 items)
+- **data:** New York industry rules, batch 3 (11 items)
+- **data:** New York industry rules, batch 2 (13 items)
+- **data:** state industry rules by NAICS code, New York batch 1
+- **data:** New York county MCTMT payroll tax and home improvement licenses
+- NAICS code as the main way to say what the business does
+- **data:** New York county lodging taxes, batch F
+- **data:** New York cities, batch 6 (6 cities)
+- **data:** New York county lodging taxes, batch E
+- **data:** New York cities, batch 5 (10 cities)
+- **data:** New York county lodging taxes, batch D
+- **data:** New York cities, batch 4 (9 cities)
+- **data:** New York county lodging taxes, batch C
+- **data:** New York cities, batch 3 (10 cities)
+- **data:** New York county lodging taxes, batch B
+- **data:** New York cities, batch 2 (10 cities)
+- **data:** New York county lodging taxes, batch A
+- **data:** New York cities, batch 1 (10 cities)
+- **data:** New York counties, batch 3 of 3
+- **data:** New York counties, batch 2 of 3
+- **data:** New York counties, batch 1 of 3
+- **data:** seed local data for the states that had none
+
+### Fixed
+
+- **data:** give deadlines that were text only a machine-readable date
+- **data:** repair dead NYC source links and cover the last DOB and DCWP licences
+- **data:** drop unused shared note code that fails the data test
+- biennial report due dates, rule-change relevance, new-business playground views
+- corporate estimated-tax dates, leap-year last day, launch date validation
+- enforce appliesWhen on seeded city and county items
+- **data:** a county is none only when every county-level obligation was checked
+- **data:** seed missing cities and counties (local coverage bot)
+- **data:** remove notes that only restate the item; fix a broken deadline note
+
+### Changed
+
+- make the core bundle tree-shakable
+
+## [0.4.0] - 2026-10-16
+
+### Breaking changes
+
+- **data:** one fee source (feeDetail, text generated); required fields where data always has them
+- **data:** store fees, state codes, withholding and enum values once
+
+### Added
+
+- **data:** sourceUrl may be a list of official pages
+- **data:** stricter, documented state schema in a logical key order; fewer stored duplicates
+- **data:** iCalendar rrule as the single source for schedules; schemas for city, county and profession data
+
+### Fixed
+
+- **data:** write each deadline date once, in the rrule
+
 ## [0.3.1] - 2026-10-16
 
 ### Fixed

package/COVERAGE.md

@@ -1,79 +1,21 @@
 # Coverage
 
-<!-- Generated by scripts/coverage.mjs from data/; do not edit by hand. -->
+What the bundled data covers and how well each part was checked is recorded in the data itself. This page explains
+where to look; it holds no figures of its own, so it cannot go out of date.
 
-What the bundled data covers and how well each part was checked. "Checked" means confirmed against an official
-page on the date shown; everything not listed as checked is compiled from public knowledge. See
-[CONTRIBUTING.md](CONTRIBUTING.md) to improve a row.
+| Question                                                        | Look at                                                                                                                                                                            |
+| --------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
+| When was a state last checked, and what could not be confirmed? | [`data/states/<XX>.json`](data/states), `verification.checkedOn` and `verification.unconfirmed`                                                                                    |
+| Which entity reports does a state have?                         | The `llcReport`, `corpReport`, `lpReport` and `llpReport` keys of the same file                                                                                                    |
+| Which cities are seeded, and with what?                         | [`data/cities/<XX>.json`](data/cities): `items` (rules), `status` (`none` or `unverified` when empty), `checkedOn`                                                                 |
+| Which counties?                                                 | [`data/counties/<XX>.json`](data/counties), same shape. `none` means every county-level obligation was checked; a partial check is `unverified` and the note says what was covered |
+| Which large cities and counties are still missing?              | Compare [`data/top-cities.json`](data/top-cities.json) and [`data/top-counties.json`](data/top-counties.json) with the folders above                                               |
+| How is each answer sourced?                                     | `provenance` on every returned item (`checked`, `compiled` or `unconfirmed`, with sources and dates)                                                                               |
 
-- **Jurisdictions:** 51 (50 states and DC)
-- **States with unconfirmed fields:** 1
-- **Seeded cities:** 307: 165 with city-specific rules, 25 checked with no general city license or tax, 117 researched but unconfirmed (all other cities get the state's local licensing regime named for the city and county)
-- **Seeded counties:** 312: 145 with county-specific filings (mainly business personal property returns), the rest researched but unconfirmed or with nothing county-level
-- **300 largest counties** (approximate): 297 of 300 covered
-- **300 largest cities** (2020 census; ranks beyond 100 are approximate): 300 of 300 covered
+"Checked" means confirmed against an official page on the date shown. Everything not marked checked is compiled from
+public knowledge. An entry with `status: "unverified"` was researched but no official page confirmed either way; one
+with `status: "none"` has an official page saying there is nothing.
 
-| State | Checked on | Entity reports     | DBA level | Gross-receipts / margin tax | UI data year | Seeded cities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Unconfirmed fields |
-| ----- | ---------- | ------------------ | --------- | --------------------------- | ------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------ |
-| AK    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Anchorage                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | —                  |
-| AL    | 2026-10-13 | none               | checked   | text                        | 2026         | Birmingham, Huntsville, Mobile, Montgomery                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | —                  |
-| AR    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Little Rock                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | —                  |
-| AZ    | 2026-10-13 | CORP, LLP          | checked   | text                        | 2026         | Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Surprise, Tempe, Tucson                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | —                  |
-| CA    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Anaheim, Antioch, Bakersfield, Berkeley, Burbank, Carlsbad, Chico, Chula Vista, Clovis, Concord, Corona, Costa Mesa, Daly City, Downey, El Monte, Elk Grove, Escondido, Fairfield, Fremont, Fresno, Fullerton, Garden Grove, Glendale, Hayward, Huntington Beach, Inglewood, Irvine, Jurupa Valley, Lancaster, Long Beach, Los Angeles, Menifee, Murrieta, Norwalk, Oakland, Oceanside, Ontario, Orange, Oxnard, Palmdale, Pomona, Rancho Cucamonga, Richmond, Riverside, Roseville, Sacramento, Salinas, San Diego, San Francisco, San Jose, San Mateo, Santa Ana, Santa Clara, Santa Clarita, Santa Maria, Santa Rosa, Simi Valley, Stockton, Sunnyvale, Temecula, Thousand Oaks, Torrance, Vacaville, Vallejo, Ventura, Victorville, Visalia | —                  |
-| CO    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Arvada, Aurora, Boulder, Centennial, Colorado Springs, Denver, Fort Collins, Greeley, Lakewood, Pueblo, Thornton, Westminster                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | —                  |
-| CT    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Bridgeport, Hartford, New Haven, Stamford, Waterbury                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | —                  |
-| DC    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Washington                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | —                  |
-| DE    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | —                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | —                  |
-| FL    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Cape Coral, Clearwater, Coral Springs, Davie, Fort Lauderdale, Gainesville, Hialeah, Hollywood, Jacksonville, Lakeland, Miami, Miramar, Orlando, Palm Bay, Pembroke Pines, Pompano Beach, St. Petersburg, Tallahassee, Tampa, West Palm Beach                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | —                  |
-| GA    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Athens, Atlanta, Augusta, Columbus, Sandy Springs, Savannah                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | —                  |
-| HI    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Honolulu                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | —                  |
-| IA    | 2026-10-13 | LLC, CORP, LP      | checked   | text                        | 2026         | Cedar Rapids, Davenport, Des Moines                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | —                  |
-| ID    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Boise, Meridian, Nampa                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | —                  |
-| IL    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Aurora, Chicago, Joliet, Naperville, Peoria, Rockford, Springfield                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | —                  |
-| IN    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Evansville, Fort Wayne, Indianapolis, South Bend                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | —                  |
-| KS    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Kansas City, Olathe, Overland Park, Topeka, Wichita                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | —                  |
-| KY    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Lexington, Louisville                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | —                  |
-| LA    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | Baton Rouge, Lafayette, New Orleans, Shreveport                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | —                  |
-| MA    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Boston, Cambridge, Lowell, Quincy, Springfield, Worcester                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | —                  |
-| MD    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Baltimore                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | —                  |
-| ME    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | —                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | —                  |
-| MI    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | Ann Arbor, Detroit, Flint, Grand Rapids, Lansing, Sterling Heights, Warren                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | —                  |
-| MN    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Minneapolis, Rochester, Saint Paul                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | —                  |
-| MO    | 2026-10-13 | CORP, LLP          | checked   | text                        | 2026         | Columbia, Independence, Kansas City, Lee's Summit, Springfield, St. Louis                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | —                  |
-| MS    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Jackson                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | —                  |
-| MT    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Billings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | —                  |
-| NC    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | Cary, Charlotte, Concord, Durham, Fayetteville, Greensboro, Raleigh, Wilmington, Winston-Salem                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | —                  |
-| ND    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Fargo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | —                  |
-| NE    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | Lincoln, Omaha                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | —                  |
-| NH    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Manchester                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | —                  |
-| NJ    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Edison, Elizabeth, Jersey City, Newark, Paterson                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | —                  |
-| NM    | 2026-10-13 | CORP, LLP          | checked   | text                        | 2026         | Albuquerque, Las Cruces, Rio Rancho                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | —                  |
-| NV    | 2026-10-13 | LLC, CORP          | checked   | structured                  | 2026         | Henderson, Las Vegas, North Las Vegas, Reno, Sparks                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | —                  |
-| NY    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | Albany, Buffalo, New York, Rochester, Syracuse, Yonkers                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | —                  |
-| OH    | 2026-10-13 | LLP                | checked   | structured                  | 2026         | Akron, Cincinnati, Cleveland, Columbus, Dayton, Toledo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | —                  |
-| OK    | 2026-10-13 | LP                 | checked   | text                        | 2026         | Oklahoma City, Tulsa                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | —                  |
-| OR    | 2026-10-13 | LLC, CORP          | checked   | structured                  | 2026         | Bend, Eugene, Gresham, Hillsboro, Portland, Salem                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | —                  |
-| PA    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Allentown, Philadelphia, Pittsburgh                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | —                  |
-| RI    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Providence                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | —                  |
-| SC    | 2026-10-13 | CORP, LLP          | checked   | text                        | 2026         | Charleston, Columbia                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | —                  |
-| SD    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Sioux Falls                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | —                  |
-| TN    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Chattanooga, Clarksville, Knoxville, Memphis, Murfreesboro, Nashville                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | lpReport.fee       |
-| TX    | 2026-10-13 | LLC, CORP          | checked   | structured                  | 2026         | Abilene, Allen, Arlington, Austin, Beaumont, Brownsville, Carrollton, College Station, Corpus Christi, Dallas, Denton, Edinburg, El Paso, Fort Worth, Frisco, Garland, Grand Prairie, Houston, Irving, Killeen, Laredo, Lewisville, Lubbock, McAllen, McKinney, Mesquite, Midland, Mission, Odessa, Pasadena, Pearland, Plano, Richardson, Round Rock, San Angelo, San Antonio, Sugar Land, Tyler, Waco, Wichita Falls                                                                                                                                                                                                                                                                                                                          | —                  |
-| UT    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Provo, Salt Lake City, West Jordan, West Valley City                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | —                  |
-| VA    | 2026-10-13 | LLC, CORP, LP, LLP | checked   | text                        | 2026         | Alexandria, Chesapeake, Hampton, Newport News, Norfolk, Richmond, Roanoke, Virginia Beach                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | —                  |
-| VT    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | —                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | —                  |
-| WA    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Bellevue, Bellingham, Everett, Pasco, Renton, Seattle, Spokane, Tacoma, Vancouver                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | —                  |
-| WI    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | Green Bay, Kenosha, Madison, Milwaukee                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | —                  |
-| WV    | 2026-10-13 | LLC, CORP, LLP     | checked   | text                        | 2026         | Charleston, Huntington                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | —                  |
-| WY    | 2026-10-13 | LLC, CORP          | checked   | text                        | 2026         | —                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | —                  |
-
-## Columns
-
-- **Entity reports:** report types with a state-specific rule (LLC, corporation, LP, LLP). Entities without one fall
-  back to the corporation report.
-- **DBA level:** whether the trade-name filing level and office were checked.
-- **Gross-receipts / margin tax:** `structured` states expose a threshold and rate and compare it with
-  `annualRevenue`; others are described in text only.
-- **UI data year:** year of the unemployment-insurance wage base and rates (U.S. DOL, Significant Provisions of
-  State Unemployment Insurance Laws).
-- **Unconfirmed fields:** fields the last review could not confirm; the best estimate is used.
+To get counts and a per-state table straight from the JSON, run `npm run coverage` (or `npm run coverage -- --json`
+for machine-readable output). Nothing is generated or committed. To improve an entry, see
+[CONTRIBUTING.md](../../CONTRIBUTING.md).

package/README.md

@@ -87,7 +87,7 @@ Every item says **why** it applies (`reason`), **who** to deal with (`authority`
 ## Why trust it (and when not to)
 
 - **Honest about its confidence.** Each state records what was checked against official pages and on what date; what
-  could not be confirmed is listed, not hidden. See [COVERAGE.md](https://github.com/Alisa007/business-obligations/blob/main/packages/core/COVERAGE.md), generated from the data.
+  could not be confirmed is listed, not hidden. See [COVERAGE.md](https://github.com/Alisa007/business-obligations/blob/main/packages/core/COVERAGE.md) for where that is recorded in the JSON.
 - **Specific, not generic.** All 50 states and DC have their own filing agency, report fees and deadlines, unemployment
   insurance parameters, workers' compensation triggers and licensing authorities. Twenty-six cities are seeded
   with local requirements; the rest get the state's local licensing regime.
@@ -204,22 +204,23 @@ are introspectable with `listRules()`, which returns each rule's id, description
 
 Machine-readable: [`schema/business-profile.schema.json`](https://github.com/Alisa007/business-obligations/blob/main/packages/core/schema/business-profile.schema.json).
 
-| Field                                                                                             | Notes                                                                                                                                                         |
-| ------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------- |
-| `entityType`                                                                                      | `sole_proprietorship`, `partnership`, `llc`, `pllc`, `lp`, `llp`, `c_corp`, `s_corp`, `pc`, `benefit_corp`, `nonprofit`                                       |
-| `zip`, `city`, `county`                                                                           | required; state is derived from ZIP unless `state` is given                                                                                                   |
-| `state`, `formationState`                                                                         | operating state, state of formation                                                                                                                           |
-| `multistate`                                                                                      | `[{ state, employeeCount?, hasProperty?, salesUsd? }]`; employees/property trigger registration, sales trigger economic-nexus sales tax                       |
-| `llcTaxClassification`, `sCorpElection`                                                           | federal tax treatment of LLC/PLLC, or S election for `pc`/`benefit_corp`                                                                                      |
-| `formationDate`, `fiscalYearEndMonth`                                                             | enable anniversary-based due dates; non-calendar fiscal years                                                                                                 |
-| `industry`                                                                                        | `general`, `retail`, `restaurant`, `construction`, `healthcare`, `real_estate`, `professional_services`, `transportation`, `alcohol`, `childcare`, `cannabis` |
-| `alcoholActivity`                                                                                 | required for `alcohol`: `manufacture`, `import`, `wholesale`, `retail`                                                                                        |
-| `cannabisActivity`                                                                                | required for `cannabis`: `cultivation`, `manufacturing`, `retail`, `distribution`, `testing`                                                                  |
-| `commercialVehicles`                                                                              | required for `transportation`: `{ interstate, grossWeightLbs?, passengerCapacity?, carriesHazmat?, forHire? }`                                                |
-| `employeeCount`, `annualPayroll`, `priorYearPayrollTaxLiability`                                  | payroll, workers' comp, paid leave/sick leave, deposit schedule                                                                                               |
-| `largestContractorPaymentUsd`                                                                     | 1099-NEC when ≥ $2,000                                                                                                                                        |
-| `annualNetIncome`, `annualRevenue`                                                                | estimated tax; California LLC fee                                                                                                                             |
-| `sellsTaxableGoods`, `homeBased`, `usesTradeName`, `isFormed`, `hasTaxExemptStatus`, `profession` | flags                                                                                                                                                         |
+| Field                                                                                             | Notes                                                                                                                                                                                                                           |
+| ------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
+| `entityType`                                                                                      | `sole_proprietorship`, `partnership`, `llc`, `pllc`, `lp`, `llp`, `c_corp`, `s_corp`, `pc`, `benefit_corp`, `nonprofit`                                                                                                         |
+| `zip`, `city`, `county`                                                                           | required; state is derived from ZIP unless `state` is given                                                                                                                                                                     |
+| `state`, `formationState`                                                                         | operating state, state of formation                                                                                                                                                                                             |
+| `multistate`                                                                                      | `[{ state, employeeCount?, hasProperty?, salesUsd? }]`; employees/property trigger registration, sales trigger economic-nexus sales tax                                                                                         |
+| `llcTaxClassification`, `sCorpElection`                                                           | federal tax treatment of LLC/PLLC, or S election for `pc`/`benefit_corp`                                                                                                                                                        |
+| `formationDate`, `fiscalYearEndMonth`                                                             | enable anniversary-based due dates; non-calendar fiscal years                                                                                                                                                                   |
+| `naics`                                                                                           | 2 to 6 digit NAICS code of the main activity; sets `industry` (and the alcohol activity or profession where the code says so). Search the 1,012 six-digit codes with `import { searchNaics } from "business-obligations/naics"` |
+| `industry`                                                                                        | `general`, `retail`, `restaurant`, `construction`, `healthcare`, `real_estate`, `professional_services`, `transportation`, `alcohol`, `childcare`, `cannabis`                                                                   |
+| `alcoholActivity`                                                                                 | required for `alcohol`: `manufacture`, `import`, `wholesale`, `retail`                                                                                                                                                          |
+| `cannabisActivity`                                                                                | required for `cannabis`: `cultivation`, `manufacturing`, `retail`, `distribution`, `testing`                                                                                                                                    |
+| `commercialVehicles`                                                                              | required for `transportation`: `{ interstate, grossWeightLbs?, passengerCapacity?, carriesHazmat?, forHire? }`                                                                                                                  |
+| `employeeCount`, `annualPayroll`, `priorYearPayrollTaxLiability`                                  | payroll, workers' comp, paid leave/sick leave, deposit schedule                                                                                                                                                                 |
+| `largestContractorPaymentUsd`                                                                     | 1099-NEC when ≥ $2,000                                                                                                                                                                                                          |
+| `annualNetIncome`, `annualRevenue`                                                                | estimated tax; California LLC fee                                                                                                                                                                                               |
+| `sellsTaxableGoods`, `homeBased`, `usesTradeName`, `isFormed`, `hasTaxExemptStatus`, `profession` | flags                                                                                                                                                                                                                           |
 
 ## What is covered
 
@@ -231,10 +232,15 @@ Machine-readable: [`schema/business-profile.schema.json`](https://github.com/Ali
   workers' comp thresholds (including hours and payroll tests), paid leave and paid sick leave, general state
   licenses, DBA filing level and office, LLC publication, workplace notices, professional boards (attorney, CPA,
   physician, architect, engineer) and industry licensing authorities including cannabis regulators.
+- **Industry licences by NAICS code (New York, about 200 items):** give `naics` and the plan adds the state licences,
+  permits, registrations and recurring filings that apply to that line of business, each with its official page and
+  the date it was checked. The items live in `data/industries/NY.json` and show only when the business's code starts
+  with one of the item's NAICS prefixes. A code with no item has not been found to need a state licence, which is not
+  the same as verified none. Other states are added the same way (see CONTRIBUTING).
 - **City (seeded):** the 300 largest US cities (2020 census, ranks beyond 100 approximate) are all covered, in `data/cities/<STATE>.json`: some
   with city-specific taxes and licenses, some checked and found to have no general city license or tax
   (`status: "none"`), and some researched but not confirmed from an official page (`status: "unverified"`).
-  [`COVERAGE.md`](https://github.com/Alisa007/business-obligations/blob/main/packages/core/COVERAGE.md) lists them. Every other city returns the state's typical local licensing regime,
+  The JSON in [`data/cities`](https://github.com/Alisa007/business-obligations/tree/main/packages/core/data/cities) lists them (see [`COVERAGE.md`](https://github.com/Alisa007/business-obligations/blob/main/packages/core/COVERAGE.md)). Every other city returns the state's typical local licensing regime,
   named for the city and county you pass in. City data is one file per state and looked up by an index, so adding
   thousands more is a data change; to keep the bundle small you can also load city data yourself and add it with
   `seededCityRule(indexCities(seeds))`.
@@ -413,7 +419,7 @@ It sets no cookies, records no sessions and respects Do Not Track. It is off unl
 
 ## Size
 
-The core bundle is about 115 KB gzipped with all 51 jurisdictions' data. ZIP lookup (about 305 KB gzipped) lives in the
+The core bundle is about 122 KB gzipped with all 51 jurisdictions' data. ZIP lookup (about 305 KB gzipped) lives in the
 separate `business-obligations/zip` entry and is only loaded when you import it. `npm run size` enforces the budgets.
 
 ## Extending

package/data/cities/AK.json

@@ -1,6 +1,5 @@
 [
   {
-    "state": "AK",
     "city": "Anchorage",
     "status": "unverified",
     "note": "Whether the Municipality requires a general business license was not confirmed; the state business license applies.",

package/data/cities/AL.json

@@ -1,6 +1,5 @@
 [
   {
-    "state": "AL",
     "city": "Birmingham",
     "counties": ["Jefferson", "Shelby"],
     "items": [
@@ -10,15 +9,14 @@
         "category": "license",
         "authority": "City of Birmingham Finance Department, Tax and License Administration Division",
         "description": "Businesses in Birmingham need a city business license. The license year runs January 1 to December 31 and licenses expire on December 31.",
-        "frequency": "annual",
-        "deadline": "Licenses expire December 31",
+        "rrule": "FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=31",
+        "deadlineNote": "licenses expire",
         "url": "https://birminghamal.gov/2024/08/09/the-city-of-birmingham-encourages-businesses-to-enroll-in-new-business-tax-and-license-system",
         "appliesTo": ["all"]
       }
     ]
   },
   {
-    "state": "AL",
     "city": "Huntsville",
     "counties": ["Madison", "Limestone"],
     "items": [
@@ -28,13 +26,7 @@
         "category": "license",
         "authority": "City of Huntsville Finance Department",
         "description": "Licenses expire December 31; renewal is due January 31, a 15% penalty applies from February 1 and 30% from March 1 (insurance licenses are due the last day of February).",
-        "frequency": "annual",
-        "deadline": "January 31",
-        "due": {
-          "type": "fixed",
-          "month": 1,
-          "day": 31
-        },
+        "rrule": "FREQ=YEARLY;BYMONTH=1;BYMONTHDAY=31",
         "url": "https://www.huntsvilleal.gov/?p=121",
         "appliesTo": ["all"]
       }
@@ -42,7 +34,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AL",
     "city": "Mobile",
     "counties": ["Mobile"],
     "items": [
@@ -52,13 +43,7 @@
         "category": "license",
         "authority": "City of Mobile Revenue Department",
         "description": "Licenses expire December 31, are due January 1 and become delinquent after January 31; a 15% penalty applies in February and 30% from March 1.",
-        "frequency": "annual",
-        "deadline": "January 1 (delinquent after January 31)",
-        "due": {
-          "type": "fixed",
-          "month": 1,
-          "day": 31
-        },
+        "rrule": "FREQ=YEARLY;BYMONTH=1;BYMONTHDAY=31",
         "url": "https://www.cityofmobile.gov/business-license-overview/",
         "appliesTo": ["all"]
       }
@@ -66,7 +51,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AL",
     "city": "Montgomery",
     "counties": ["Montgomery"],
     "items": [

package/data/cities/AR.json

@@ -1,6 +1,5 @@
 [
   {
-    "state": "AR",
     "city": "Little Rock",
     "status": "unverified",
     "note": "The Treasury page still shows an old renewal date (January 1, 2024); the current date was not confirmed.",

package/data/cities/AZ.json

@@ -1,6 +1,5 @@
 [
   {
-    "state": "AZ",
     "city": "Chandler",
     "counties": ["Maricopa"],
     "items": [
@@ -18,7 +17,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Gilbert",
     "counties": ["Maricopa"],
     "items": [
@@ -36,7 +34,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Glendale",
     "counties": ["Maricopa"],
     "items": [
@@ -54,7 +51,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Mesa",
     "counties": ["Maricopa"],
     "items": [
@@ -72,7 +68,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Peoria",
     "counties": ["Maricopa", "Yavapai"],
     "items": [
@@ -90,7 +85,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Phoenix",
     "counties": ["Maricopa"],
     "items": [
@@ -107,7 +101,6 @@
     ]
   },
   {
-    "state": "AZ",
     "city": "Scottsdale",
     "status": "unverified",
     "note": "Only the state-administered TPT license was confirmed from the city's pages; a separate city business registration was not.",
@@ -117,7 +110,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Surprise",
     "counties": ["Maricopa"],
     "items": [
@@ -135,7 +127,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Tempe",
     "counties": ["Maricopa"],
     "items": [
@@ -145,13 +136,8 @@
         "category": "license",
         "authority": "City of Tempe Financial Services, Sales Tax and Licensing",
         "description": "The general business license (effective August 1, 2025) applies to businesses with a permanent Tempe location, including those with no TPT license; the first renewal is due before January 1, 2027 and annually after that. Regulatory licenses are separate.",
-        "frequency": "annual",
+        "rrule": "FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=31",
         "deadline": "Before January 1 each year (first renewal before January 1, 2027)",
-        "due": {
-          "type": "fixed",
-          "month": 12,
-          "day": 31
-        },
         "url": "https://www.tempe.gov/government/financial-services/sales-tax-licensing/general-business-license",
         "appliesTo": ["all"]
       }
@@ -159,7 +145,6 @@
     "checkedOn": "2026-10-13"
   },
   {
-    "state": "AZ",
     "city": "Tucson",
     "counties": ["Pima"],
     "items": [