“Independently Owned and Controlled Local Enterprise”

Sections

• 794.112
  § 794.112 Only independent and local enterprises qualify for exemption.
• 794.113
  § 794.113 The enterprise must be “local.”
• 794.114
  § 794.114 The enterprise must be “independently owned and controlled.”
• 794.115
  § 794.115 “Independently owned.”
• 794.116
  § 794.116 “Independently * * * controlled.”
• 794.117
  § 794.117 Effect of franchises and other arrangements.
• 794.118
  § 794.118 Effect of unrelated activities.