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SMS ELS Summer School APPLICATION FOR ENTRANCE 172 NakayamateDori 3Chome, Chuck Kobe 6540004 Tel: 0782218028 Email: elsoffice@smismail.orgStudent Information Name:Last Name (Family)Name (Given)Please
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LAST stands for Local Area Safety Tax.
Businesses operating within a designated local area where the safety tax is applicable are required to file LAST.
LAST can be filled out online or through paper forms provided by the local tax authorities.
The purpose of LAST is to fund local safety initiatives and programs within the designated area.
Information such as business revenue generated within the area, applicable tax rates, and total amount of safety tax collected must be reported on LAST.
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