Interesting subject. More than twenty years ago when I was in Fisheries Patrol, and monitoring Fish Receiving tickets (required to be filled out on sales/landings) I wondered about the taxes paid by fishermen to the state for B&O taxes. There was confusion about fresh fish being landed in Washington from outside the state, especially Alaska that weren't being taxed Complex issue. But that is another story. What I came across with the help of investigators from our Department of Revenue was that lots of our state's commercial fisherman's reported income on their B&O didn't matchup with their landings records. Under reporting of income was fairly common. (Got an award for that one)