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Sole Proprietor

The one and only owner of an unincorporated business. That is, the business of a sole proprietor is not a corporation, a limited liability company, or anything else. The sole proprietor must list all profits and losses on his/her personal tax return and does not file a separate return for the business. Additionally, the sole proprietor is personally responsible for all losses and debts the business incurs. Some small businesses begin as sole proprietorships and then become something else. Other sole proprietorships are part-time businesses that the owners operate on the side.


The owner of a one-person business.




The sole owner of a trade or business.
References in periodicals archive ?
The confusion is possibly increased by the way Scots have a certain proprietorial pride in what is sometimes unkindly called 'the Scotish Mafia' at the heart of Blair's Government.
For example, the problem of command also describes the situation of a proprietorial dictator (Olson, 1993), who aims to monopolise the loyalty of the citizens; in this context the citizen's loyalty is a reproducible, transferable asset that the citizen may invest in the dictator, withhold, or transfer to the opposition (Wintrobe, 1990).
Aboriginal insistence that 'we have always been here' is not just an historical claim--it is a deeply proprietorial one.
Where there remains an identifiable dominant proprietor, I suspect his influence is more in style and values rather than detailed intervention, with a sensitivity about the proprietor's other business interests--although this may result more from staff caution than proprietorial intervention.
But, as often as not, elation gives way to a feeling of invasion: 'I am as a house walked up and down in by an irresistibly proprietorial stranger' (p.
50) The College performed only a proprietorial cut on Welch's body, which was then given to Charles Bell, who ran a private school of anatomy in Windmill Street.
In central Cape York Peninsula, for example, the Chevron Pipeline project with which Rumsey opens his introduction, alongside other intercultural projects like land-claim hearings, have acted to frame, and in some cases have clearly stimulated, a renaissance in more definite landholding groups and the political and proprietorial importance of 'emplaced myth' across the region, a process usefully outlined by Weiner in his afterword.
The McCaslin plantation is not in fact held "in common": that the child who will repudiate its inheritance should think it is might surprise its workers, though they might have expected sentimentality from an enemy of private property so ready to be rhetorically proprietorial about ("his people," black and white).
Perhaps only in New York would such an offer be accompanied by the proprietorial request for a 'suggested asking price' for the drawings displayed.
Both Sadler'sWells and Ballet Shoes are symptoms of this feminized, post-imperial Englishness, this `looking after' that hardly dares to be proprietorial.
As befits Historical Evaluation which is openly conservative in selection, superficial in its survey approach and aimed, I would think, at a non-specialist readership, Gunn's piece appears to have been chosen for its proprietorial reserve-- its highest praise being that "much of what sustains me through the flatter part of the Collected Poems is this feeling of contact with an honest man who will never lie to me" (p.
In the Trecento, for example, Bernabo Visconti, buried in the apse of San Giovanni in Conca in Milan, makes a proprietorial claim to the east end and to the church as he gazes commandingly over the high altar.