Which of the following is typically not considered a business tax?

Property tax is typically not considered a business tax in the same way that income tax, self-employment tax, and employment tax are viewed. The reason is that property tax is assessed based on the value of real estate owned and is levied on property regardless of whether it's used for business purposes or as a personal residence. It is a local tax imposed by municipalities or counties on property owners, including both businesses and individuals.

On the other hand, income tax relates directly to the earnings generated by a business and is calculated as a percentage of the company's profits. Self-employment tax applies to individuals who work for themselves, covering Social Security and Medicare taxes. Employment tax pertains to the taxes an employer is required to withhold from employees' wages, as well as the employer's portion of payroll taxes. These types of taxes are more specifically tied to the income and operation of a business, distinguishing them from property tax.