business-obligations 0.4.0 → 0.5.0

package/CHANGELOG.md

@@ -5,6 +5,105 @@ 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

package/COVERAGE.md

@@ -3,14 +3,14 @@
 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.
 
-| 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                                                                               |
-| 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)                                 |
+| 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)                                                                               |
 
 "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

package/README.md

@@ -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
 
@@ -231,6 +232,11 @@ 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"`).
@@ -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/AL.json

@@ -9,8 +9,8 @@
         "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"]
       }

package/data/cities/CA.json

@@ -115,7 +115,6 @@
         "authority": "City of Chula Vista Finance Department",
         "description": "Business licenses expire on December 31 each year and the owner is responsible for renewing; the city's recent notices set a January 31 penalty-free grace date.",
         "rrule": "FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=31",
-        "deadlineNote": "expiration",
         "url": "https://chulavistaca.gov/home/showpublisheddocument/23263/638318536564370000",
         "appliesTo": ["all"]
       }

package/data/cities/DE.json

@@ -1 +1,57 @@
-[]
+[
+  {
+    "city": "Dover",
+    "counties": ["Kent"],
+    "items": [
+      {
+        "id": "dover-de.business-license",
+        "title": "Pay the City of Dover business license fee",
+        "category": "license",
+        "authority": "City of Dover Department of Planning and Inspections",
+        "description": "Dover's code licenses trades, businesses and occupations operating in the city. A license runs from August 1 to July 31, and a penalty set in the code's fee schedule applies when the fee is not paid by August 31; the fee itself depends on the type of business (Chapter 26, Article II and Appendix F of the Dover Code).",
+        "rrule": "FREQ=YEARLY;BYMONTH=8;BYMONTHDAY=31",
+        "opens": {
+          "month": 8,
+          "day": 1
+        },
+        "url": "https://www.cityofdover.gov/media/Government/Ordinances-Resolutions-Tributes/2016/2016-06.pdf",
+        "appliesTo": ["all"]
+      }
+    ],
+    "checkedOn": "2026-10-15"
+  },
+  {
+    "city": "Newark",
+    "counties": ["New Castle"],
+    "items": [
+      {
+        "id": "newark-de.business-license",
+        "title": "Obtain a City of Newark business license",
+        "category": "license",
+        "authority": "City of Newark Planning Department",
+        "description": "A business license is required for businesses operating in the City of Newark, Delaware. Fees are set from estimates of the demand and cost of municipal services related to business activity, under Chapter 13, Article VII of the City Code (section 13-43 and following). The page read gives no amount or renewal date.",
+        "frequency": "ongoing",
+        "url": "https://newarkde.gov/715/Business-License",
+        "appliesTo": ["all"]
+      }
+    ],
+    "checkedOn": "2026-10-15"
+  },
+  {
+    "city": "Wilmington",
+    "counties": ["New Castle"],
+    "items": [
+      {
+        "id": "wilmington-de.business-license",
+        "title": "Obtain a City of Wilmington business license",
+        "category": "license",
+        "authority": "City of Wilmington Finance Department, Wage and Business License Division",
+        "description": "Businesses operating within Wilmington need a Delaware state business license and also a city business license; the city application asks for a copy of the state license. Some trades (heating, plumbing, air conditioning) must pass a trade test with the Department of Licenses and Inspections first, and restaurants must supply a Board of Health certificate. The fee and renewal date were not stated on the pages read.",
+        "frequency": "ongoing",
+        "url": "https://www.wilmingtonde.gov/government/city-offices/economic-development/cost-of-doing-business",
+        "appliesTo": ["all"]
+      }
+    ],
+    "checkedOn": "2026-10-15"
+  }
+]

package/data/cities/LA.json

@@ -35,8 +35,8 @@
         "category": "license",
         "authority": "City of New Orleans Safety and Permits (zoning review) and Bureau of Revenue",
         "description": "Any business in Orleans Parish needs an occupational license, with zoning approval first and fees set by business type and gross sales; licenses expire December 31.",
-        "frequency": "annual",
-        "deadline": "Expires December 31",
+        "rrule": "FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=31",
+        "deadlineNote": "licenses expire",
         "url": "https://nola.gov/occupational-license/",
         "appliesTo": ["all"]
       }

package/data/cities/ME.json

@@ -1 +1,11 @@
-[]
+[
+  {
+    "city": "Portland",
+    "status": "unverified",
+    "counties": ["Cumberland"],
+    "note": "The city's Business Licensing page and its Business License Administrator handle licenses for specific activities (food service, taxi and livery, valet, second-hand dealers and others). A general license for every business was not confirmed, and the fee schedule page could not be loaded.",
+    "sourceUrl": "https://www.portlandmaine.gov/business-licensing",
+    "items": [],
+    "checkedOn": "2026-10-15"
+  }
+]

package/data/cities/NJ.json

@@ -55,5 +55,23 @@
       }
     ],
     "checkedOn": "2026-10-13"
+  },
+  {
+    "city": "Trenton",
+    "counties": ["Mercer"],
+    "items": [
+      {
+        "id": "trenton.business-license",
+        "title": "Hold a Trenton business license",
+        "category": "license",
+        "authority": "City of Trenton City Clerk",
+        "description": "Businesses with a permanent location or branch in Trenton in the Chapter 146 categories need an annual city license from the City Clerk, which also requires a current New Jersey business registration. The 2011 ordinance fee schedule sets $300 per location for merchants and retail sales and $500 for wholesalers and manufacturers; other categories differ, and the codified schedule may have been amended.",
+        "rrule": "FREQ=YEARLY;BYMONTH=1;BYMONTHDAY=31",
+        "deadline": "January 31 (renewal applications from December 1)",
+        "url": "https://trentonnj.org/DocumentCenter/View/4042/2012-BUSINESS-LICENSE-ORDINANCE",
+        "appliesTo": ["all"]
+      }
+    ],
+    "checkedOn": "2026-10-16"
   }
 ]