Is an Amorino franchisee required to pay or reimburse Amorino for Amorino's income taxes?

According to Amorino's 2025 Franchise Disclosure Document, franchisees are not required to pay or reimburse Amorino or its affiliates for their income or other similar taxes. However, franchisees may be required to collect and remit certain taxes to the appropriate tax authority on behalf of Amorino under specific circumstances.

Specifically, if the law requires Amorino to collect taxes from the franchisee related to revenue from the sale of products/services of the franchised business, or from the initial franchise fee or any other fees paid by the franchisee, Amorino can choose to collect these taxes from the franchisee and remit them to the tax authority. If Amorino does not elect to collect these taxes, it is the franchisee's responsibility to pay them directly to the appropriate tax authority.

Furthermore, if Amorino or its affiliates pay taxes to any tax authority on the franchisee's behalf and have not previously collected the amount from the franchisee, they may elect to pay the taxes, and the franchisee is then obligated to reimburse Amorino or its affiliate for the amount paid. This ensures that while franchisees are not responsible for Amorino's income taxes, they are responsible for taxes related to their own business operations and fees paid to Amorino, whether paid directly or reimbursed to Amorino.