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A small business, according to TaxMasters’ definition, is a business that is owned and operated by the same person or persons. We don’t really care how small or how big it is as long as the owners are actively managing the business. Now…..every business owner should have a team in place who help them. Some are called General Managers, some Operations Manager, some Foreperson, some Supervisor. We don’t care. They are all critical to the success of the business. Click for additional information on types of Small Businesses and how they are taxed.