use vars qw( @ISA @EXPORT_OK $conf
@cust_main_county %cust_main_county $countyflag ); # $cityflag );
use Exporter;
-use FS::Record qw( qsearch dbh );
+use FS::Record qw( qsearch qsearchs dbh );
use FS::cust_bill_pkg;
use FS::cust_bill;
use FS::cust_pkg;
use FS::part_pkg;
use FS::cust_tax_exempt;
use FS::cust_tax_exempt_pkg;
+use FS::upgrade_journal;
@ISA = qw( FS::Record );
@EXPORT_OK = qw( regionselector );
=item recurtax - if 'Y', this tax does not apply to recurring fees
+=item source - the tax lookup method that created this tax record. For records
+created manually, this will be null.
+
=back
=head1 METHODS
sub check {
my $self = shift;
+ $self->trim_whitespace(qw(district city county state country));
+ $self->set('city', uc($self->get('city'))); # also county?
+
$self->exempt_amount(0) unless $self->exempt_amount;
$self->ut_numbern('taxnum')
|| $self->ut_textn('taxname')
|| $self->ut_enum('setuptax', [ '', 'Y' ] )
|| $self->ut_enum('recurtax', [ '', 'Y' ] )
+ || $self->ut_textn('source')
|| $self->SUPER::check
;
}
-sub taxname {
- my $self = shift;
- if ( $self->dbdef_table->column('taxname') ) {
- return $self->setfield('taxname', $_[0]) if @_;
- return $self->getfield('taxname');
- }
- return '';
-}
+=item label OPTIONS
-sub setuptax {
- my $self = shift;
- if ( $self->dbdef_table->column('setuptax') ) {
- return $self->setfield('setuptax', $_[0]) if @_;
- return $self->getfield('setuptax');
- }
- return '';
-}
+Returns a label looking like "Anytown, Alameda County, CA, US".
-sub recurtax {
- my $self = shift;
- if ( $self->dbdef_table->column('recurtax') ) {
- return $self->setfield('recurtax', $_[0]) if @_;
- return $self->getfield('recurtax');
- }
- return '';
+If the taxname field is set, it will look like
+"CA Sales Tax (Anytown, Alameda County, CA, US)".
+
+If the taxclass is set, then it will be
+"Anytown, Alameda County, CA, US (International)".
+
+OPTIONS may contain "with_taxclass", "with_city", and "with_district" to show
+those fields. It may also contain "out", in which case, if this region
+(district+city+county+state+country) contains no non-zero taxes, the label
+will read "Out of taxable region(s)".
+
+=cut
+
+sub label {
+ my ($self, %opt) = @_;
+ if ( $opt{'out'}
+ and $self->tax == 0
+ and !defined(qsearchs('cust_main_county', {
+ 'district' => $self->district,
+ 'city' => $self->city,
+ 'county' => $self->county,
+ 'state' => $self->state,
+ 'country' => $self->country,
+ 'tax' => { op => '>', value => 0 },
+ })) )
+ {
+ return 'Out of taxable region(s)';
+ }
+ my $label = $self->country;
+ $label = $self->state.", $label" if $self->state;
+ $label = $self->county." County, $label" if $self->county;
+ if ($opt{with_city}) {
+ $label = $self->city.", $label" if $self->city;
+ if ($opt{with_district} and $self->district) {
+ $label = $self->district . ", $label";
+ }
+ }
+ # ugly labels when taxclass and taxname are both non-null...
+ # but this is how the tax report does it
+ if ($opt{with_taxclass}) {
+ $label = "$label (".$self->taxclass.')' if $self->taxclass;
+ }
+ $label = $self->taxname." ($label)" if $self->taxname;
+
+ $label;
}
=item sql_taxclass_sameregion
sub sql_taxclass_sameregion {
my $self = shift;
- my $same_query = 'SELECT taxclass FROM cust_main_county '.
+ my $same_query = 'SELECT DISTINCT taxclass FROM cust_main_county '.
' WHERE taxnum != ? AND country = ?';
my @same_param = ( 'taxnum', 'country' );
foreach my $opt_field (qw( state county )) {
=item taxline TAXABLES_ARRAYREF, [ OPTION => VALUE ... ]
-Returns a listref of a name and an amount of tax calculated for the list of
-packages or amounts referenced by TAXABLES_ARRAYREF. Returns a scalar error
-message on error.
+Takes an arrayref of L<FS::cust_bill_pkg> objects representing taxable
+line items, and returns a new L<FS::cust_bill_pkg> object representing
+the tax on them under this tax rate.
+
+This will have a pseudo-field, "cust_bill_pkg_tax_location", containing
+an arrayref of L<FS::cust_bill_pkg_tax_location> objects. Each of these
+will in turn have a "taxable_cust_bill_pkg" pseudo-field linking it to one
+of the taxable items. All of these links must be resolved as the objects
+are inserted.
-Options include custnum and invoice_date and are hints to this method
+Options may include 'custnum' and 'invoice_time' in case the cust_bill_pkg
+objects belong to an invoice that hasn't been inserted yet.
+
+Options may include 'exemptions', an arrayref of L<FS::cust_tax_exempt_pkg>
+objects belonging to the same customer, to be counted against the monthly
+tax exemption limit if there is one.
=cut
+# XXX change tax_rate.pm to work like this
+
sub taxline {
my( $self, $taxables, %opt ) = @_;
+ $taxables = [ $taxables ] unless ref($taxables) eq 'ARRAY';
+ # remove any charge class identifiers; they're not supported here
+ @$taxables = grep { ref $_ } @$taxables;
+
+ return 'taxline called with no line items' unless @$taxables;
- my @exemptions = ();
- push @exemptions, @{ $_->_cust_tax_exempt_pkg }
- for grep { ref($_) } @$taxables;
-
local $SIG{HUP} = 'IGNORE';
local $SIG{INT} = 'IGNORE';
local $SIG{QUIT} = 'IGNORE';
my $dbh = dbh;
my $name = $self->taxname || 'Tax';
- my $amount = 0;
+ my $taxable_total = 0;
+ my $tax_cents = 0;
+
+ my $round_per_line_item = $conf->exists('tax-round_per_line_item');
+
+ my $cust_bill = $taxables->[0]->cust_bill;
+ my $custnum = $cust_bill ? $cust_bill->custnum : $opt{'custnum'};
+ my $invoice_time = $cust_bill ? $cust_bill->_date : $opt{'invoice_time'};
+ my $cust_main = FS::cust_main->by_key($custnum) if $custnum > 0;
+ # (to avoid complications with estimated tax on quotations, assume it's
+ # taxable if there is no customer)
+ #if (!$cust_main) {
+ #die "unable to calculate taxes for an unknown customer\n";
+ #}
+
+ # Gather any exemptions that are already attached to these cust_bill_pkgs
+ # so that we can deduct them from the customer's monthly limit.
+ my @existing_exemptions = @{ $opt{'exemptions'} };
+ push @existing_exemptions, @{ $_->cust_tax_exempt_pkg }
+ for @$taxables;
+
+ my $tax_item = FS::cust_bill_pkg->new({
+ 'pkgnum' => 0,
+ 'recur' => 0,
+ 'sdate' => '',
+ 'edate' => '',
+ 'itemdesc' => $name,
+ });
+ my @tax_location;
foreach my $cust_bill_pkg (@$taxables) {
+ # careful... may be a cust_bill_pkg or a quotation_pkg
+
+ my $taxable_charged = $cust_bill_pkg->setup + $cust_bill_pkg->recur;
+ foreach ( grep { $_->taxnum == $self->taxnum }
+ @{ $cust_bill_pkg->cust_tax_exempt_pkg }
+ ) {
+ # deal with exemptions that have been set on this line item, and
+ # pertain to this tax def
+ $taxable_charged -= $_->amount;
+ }
- my $cust_pkg = $cust_bill_pkg->cust_pkg;
- my $cust_bill = $cust_pkg->cust_bill if $cust_pkg;
- my $custnum = $cust_pkg ? $cust_pkg->custnum : $opt{custnum};
- my $part_pkg = $cust_bill_pkg->part_pkg;
- my $invoice_date = $cust_bill ? $cust_bill->_date : $opt{invoice_date};
-
- my $taxable_charged = 0;
- $taxable_charged += $cust_bill_pkg->setup
- unless $part_pkg->setuptax =~ /^Y$/i
- || $self->setuptax =~ /^Y$/i;
- $taxable_charged += $cust_bill_pkg->recur
- unless $part_pkg->recurtax =~ /^Y$/i
- || $self->recurtax =~ /^Y$/i;
-
- next unless $taxable_charged;
-
- if ( $self->exempt_amount && $self->exempt_amount > 0 ) {
- #my ($mon,$year) = (localtime($cust_bill_pkg->sdate) )[4,5];
- my ($mon,$year) =
- (localtime( $cust_bill_pkg->sdate || $invoice_date ) )[4,5];
- $mon++;
- my $freq = $cust_bill_pkg->freq;
- unless ($freq) {
- $freq = $part_pkg->freq || 1; # less trustworthy fallback
- }
- if ( $freq !~ /(\d+)$/ ) {
- $dbh->rollback if $oldAutoCommit;
- return "daily/weekly package definitions not (yet?)".
- " compatible with monthly tax exemptions";
+ # can't determine the tax_locationnum directly for fees; they're not
+ # yet linked to an invoice
+ my $locationnum = $cust_bill_pkg->tax_locationnum
+ || $cust_main->ship_locationnum;
+
+ ### Monthly capped exemptions ###
+ if ( $self->exempt_amount && $self->exempt_amount > 0
+ and $taxable_charged > 0
+ and $cust_main ) {
+
+ # XXX monthly exemptions currently don't work on quotations
+
+ # If the billing period extends across multiple calendar months,
+ # there may be several months of exemption available.
+ my $sdate = $cust_bill_pkg->sdate || $invoice_time;
+ my $start_month = (localtime($sdate))[4] + 1;
+ my $start_year = (localtime($sdate))[5] + 1900;
+ my $edate = $cust_bill_pkg->edate || $invoice_time;
+ my $end_month = (localtime($edate))[4] + 1;
+ my $end_year = (localtime($edate))[5] + 1900;
+
+ # If the partial last month + partial first month <= one month,
+ # don't use the exemption in the last month
+ # (unless the last month is also the first month, e.g. one-time
+ # charges)
+ if ( (localtime($sdate))[3] >= (localtime($edate))[3]
+ and ($start_month != $end_month or $start_year != $end_year)
+ ) {
+ $end_month--;
+ if ( $end_month == 0 ) {
+ $end_year--;
+ $end_month = 12;
+ }
}
- my $taxable_per_month =
- sprintf("%.2f", $taxable_charged / $freq );
+
+ # number of months of exemption available
+ my $freq = ($end_month - $start_month) +
+ ($end_year - $start_year) * 12 +
+ 1;
+
+ # divide equally among all of them
+ my $permonth = sprintf('%.2f', $taxable_charged / $freq);
#call the whole thing off if this customer has any old
#exemption records...
'run bin/fs-migrate-cust_tax_exempt?';
}
- foreach my $which_month ( 1 .. $freq ) {
-
- #maintain the new exemption table now
+ my ($mon, $year) = ($start_month, $start_year);
+ while ($taxable_charged > 0.005 and
+ ($year < $end_year or
+ ($year == $end_year and $mon <= $end_month)
+ )
+ ) {
+
+ # find the sum of the exemption used by this customer, for this tax,
+ # in this month
my $sql = "
SELECT SUM(amount)
FROM cust_tax_exempt_pkg
AND taxnum = ?
AND year = ?
AND month = ?
+ AND exempt_monthly = 'Y'
";
my $sth = dbh->prepare($sql) or do {
$dbh->rollback if $oldAutoCommit;
- return "fatal: can't lookup exising exemption: ". dbh->errstr;
+ return "fatal: can't lookup existing exemption: ". dbh->errstr;
};
$sth->execute(
$custnum,
$self->taxnum,
- 1900+$year,
+ $year,
$mon,
) or do {
$dbh->rollback if $oldAutoCommit;
- return "fatal: can't lookup exising exemption: ". dbh->errstr;
+ return "fatal: can't lookup existing exemption: ". dbh->errstr;
};
my $existing_exemption = $sth->fetchrow_arrayref->[0] || 0;
+ # add any exemption we're already using for another line item
foreach ( grep { $_->taxnum == $self->taxnum &&
+ $_->exempt_monthly eq 'Y' &&
$_->month == $mon &&
- $_->year == 1900+$year
- } @exemptions
+ $_->year == $year
+ } @existing_exemptions
)
{
$existing_exemption += $_->amount;
}
-
+
my $remaining_exemption =
$self->exempt_amount - $existing_exemption;
if ( $remaining_exemption > 0 ) {
- my $addl = $remaining_exemption > $taxable_per_month
- ? $taxable_per_month
+ my $addl = $remaining_exemption > $permonth
+ ? $permonth
: $remaining_exemption;
+ $addl = $taxable_charged if $addl > $taxable_charged;
+
+ my $new_exemption =
+ FS::cust_tax_exempt_pkg->new({
+ amount => sprintf('%.2f', $addl),
+ exempt_monthly => 'Y',
+ year => $year,
+ month => $mon,
+ taxnum => $self->taxnum,
+ taxtype => ref($self)
+ });
$taxable_charged -= $addl;
- my $cust_tax_exempt_pkg = new FS::cust_tax_exempt_pkg ( {
- 'taxnum' => $self->taxnum,
- 'year' => 1900+$year,
- 'month' => $mon,
- 'amount' => sprintf('%.2f', $addl ),
- } );
- if ($cust_bill_pkg->billpkgnum) {
- $cust_tax_exempt_pkg->billpkgnum($cust_bill_pkg->billpkgnum);
- my $error = $cust_tax_exempt_pkg->insert;
- if ( $error ) {
- $dbh->rollback if $oldAutoCommit;
- return "fatal: can't insert cust_tax_exempt_pkg: $error";
- }
- }else{
- push @exemptions, $cust_tax_exempt_pkg;
- push @{ $cust_bill_pkg->_cust_tax_exempt_pkg }, $cust_tax_exempt_pkg;
- } # if $cust_bill_pkg->billpkgnum
- } # if $remaining_exemption > 0
-
- #++
+ # create a record of it
+ push @{ $cust_bill_pkg->cust_tax_exempt_pkg }, $new_exemption;
+ # and allow it to be counted against the limit for other packages
+ push @existing_exemptions, $new_exemption;
+ }
+ # if they're using multiple months of exemption for a multi-month
+ # package, then record the exemptions in separate months
$mon++;
- #until ( $mon < 12 ) { $mon -= 12; $year++; }
- until ( $mon < 13 ) { $mon -= 12; $year++; }
-
- } #foreach $which_month
+ if ( $mon > 12 ) {
+ $mon -= 12;
+ $year++;
+ }
- } #if $tax->exempt_amount
+ }
+ } # if exempt_amount and $cust_main
$taxable_charged = sprintf( "%.2f", $taxable_charged);
+ next if $taxable_charged == 0;
- $amount += $taxable_charged * $self->tax / 100
- }
-
- $dbh->commit or die $dbh->errstr if $oldAutoCommit;
+ my $this_tax_cents = $taxable_charged * $self->tax;
+ if ( $round_per_line_item ) {
+ # Round the tax to the nearest cent for each line item, instead of
+ # across the whole invoice.
+ $this_tax_cents = sprintf('%.0f', $this_tax_cents);
+ } else {
+ # Otherwise truncate it so that rounding error is always positive.
+ $this_tax_cents = int($this_tax_cents);
+ }
- return {
- 'name' => $name,
- 'amount' => $amount,
- };
+ my $location = FS::cust_bill_pkg_tax_location->new({
+ 'taxnum' => $self->taxnum,
+ 'taxtype' => ref($self),
+ 'cents' => $this_tax_cents,
+ 'pkgnum' => $cust_bill_pkg->pkgnum,
+ 'locationnum' => $locationnum,
+ 'taxable_cust_bill_pkg' => $cust_bill_pkg,
+ 'tax_cust_bill_pkg' => $tax_item,
+ });
+ push @tax_location, $location;
+
+ $taxable_total += $taxable_charged;
+ $tax_cents += $this_tax_cents;
+ } #foreach $cust_bill_pkg
+
+
+ # calculate tax and rounding error for the whole group: total taxable
+ # amount times tax rate (as cents per dollar), minus the tax already
+ # charged
+ # and force 0.5 to round up
+ my $extra_cents = sprintf('%.0f',
+ ($taxable_total * $self->tax) - $tax_cents + 0.00000001
+ );
+
+ # if we're rounding per item, then ignore that and don't distribute any
+ # extra cents.
+ if ( $round_per_line_item ) {
+ $extra_cents = 0;
+ }
+ if ( $extra_cents < 0 ) {
+ die "nonsense extra_cents value $extra_cents";
+ }
+ $tax_cents += $extra_cents;
+ my $i = 0;
+ foreach (@tax_location) { # can never require more than a single pass, yes?
+ my $cents = $_->get('cents');
+ if ( $extra_cents > 0 ) {
+ $cents++;
+ $extra_cents--;
+ }
+ $_->set('amount', sprintf('%.2f', $cents/100));
+ }
+ $tax_item->set('setup' => sprintf('%.2f', $tax_cents / 100));
+ $tax_item->set('cust_bill_pkg_tax_location', \@tax_location);
+
+ return $tax_item;
}
=back
}
+sub _merge_into {
+ # for internal use: takes another cust_main_county object, transfers
+ # all existing references to this record to that one, and deletes this
+ # one.
+ my $record = shift;
+ my $other = shift or die "record to merge into must be provided";
+ my $new_taxnum = $other->taxnum;
+ my $old_taxnum = $record->taxnum;
+ if ($other->tax != $record->tax or
+ $other->exempt_amount != $record->exempt_amount) {
+ # don't assume these are the same.
+ warn "Found duplicate taxes (#$new_taxnum and #$old_taxnum) but they have different rates and can't be merged.\n";
+ } else {
+ warn "Merging tax #$old_taxnum into #$new_taxnum\n";
+ foreach my $table (qw(
+ cust_bill_pkg_tax_location
+ cust_bill_pkg_tax_location_void
+ cust_tax_exempt_pkg
+ cust_tax_exempt_pkg_void
+ )) {
+ foreach my $row (qsearch($table, { 'taxnum' => $old_taxnum })) {
+ $row->set('taxnum' => $new_taxnum);
+ my $error = $row->replace;
+ die $error if $error;
+ }
+ }
+ my $error = $record->delete;
+ die $error if $error;
+ }
+}
+
+sub _upgrade_data {
+ my $class = shift;
+ # assume taxes in Washington with district numbers, and null name, or
+ # named 'sales tax', are looked up via the wa_sales method. mark them.
+ my $journal = 'cust_main_county__source_wa_sales_201611';
+ if (!FS::upgrade_journal->is_done($journal)) {
+ my @taxes = qsearch({
+ 'table' => 'cust_main_county',
+ 'extra_sql' => " WHERE tax > 0 AND country = 'US' AND state = 'WA'".
+ " AND district IS NOT NULL AND ( taxname IS NULL OR ".
+ " taxname ~* 'sales tax' )",
+ });
+ if ( @taxes ) {
+ warn "Flagging Washington state sales taxes: ".scalar(@taxes)." records.\n";
+ foreach (@taxes) {
+ $_->set('source', 'wa_sales');
+ my $error = $_->replace;
+ die $error if $error;
+ }
+ }
+ FS::upgrade_journal->set_done($journal);
+ }
+ my @key_fields = (qw(city county state country district taxname taxclass));
+
+ # trim whitespace and convert to uppercase in the 'city' field.
+ foreach my $record (qsearch({
+ table => 'cust_main_county',
+ extra_sql => " WHERE city LIKE ' %' OR city LIKE '% ' OR city != UPPER(city)",
+ })) {
+ # any with-trailing-space records probably duplicate other records
+ # from the same city, and if we just fix the record in place, we'll
+ # create an exact duplicate.
+ # so find the record this one would duplicate, and merge them.
+ $record->check; # trims whitespace
+ my %match = map { $_ => $record->get($_) } @key_fields;
+ my $other = qsearchs('cust_main_county', \%match);
+ if ($other) {
+ $record->_merge_into($other);
+ } else {
+ # else there is no record this one duplicates, so just fix it
+ my $error = $record->replace;
+ die $error if $error;
+ }
+ } # foreach $record
+
+ # separate wa_sales taxes by tax class as needed
+ my $district_taxname = $conf->config('tax_district_taxname');
+ $journal = 'cust_main_county__district_taxclass';
+ if (!FS::upgrade_journal->is_done($journal)
+ and $conf->exists('enable_taxclasses')) {
+ eval "use FS::part_pkg_taxclass";
+ my @taxes = qsearch({
+ 'table' => 'cust_main_county',
+ 'extra_sql' => " WHERE tax > 0 AND country = 'US' AND state = 'WA'".
+ " AND district IS NOT NULL AND source = 'wa_sales'".
+ " AND taxclass IS NULL"
+ });
+ my @classes = FS::part_pkg_taxclass->taxclass_names;
+ if ( @taxes ) {
+ warn "Separating WA sales taxes: ".scalar(@taxes)." records.\n";
+ foreach my $oldtax (@taxes) {
+ my $error;
+ my $taxnum = $oldtax->taxnum;
+ warn "Separating tax #$taxnum into classes\n";
+ foreach my $taxclass (@classes) {
+ # ensure that we end up with a single copy of the tax in this
+ # jurisdiction+class. there may already be one (or more) there.
+ # if so, they all represent the same tax; merge them together.
+ my %newtax_hash = (
+ 'country' => 'US',
+ 'state' => 'WA',
+ 'city' => $oldtax->city,
+ 'district' => $oldtax->district,
+ 'taxclass' => $taxclass,
+ 'source' => 'wa_sales',
+ );
+ my @taxes_in_class = qsearch('cust_main_county', {
+ %newtax_hash,
+ 'tax' => { op => '>', value => 0 },
+ 'setuptax' => '',
+ 'recurtax' => '',
+ });
+ my $newtax = shift @taxes_in_class;
+ if ($newtax) {
+ foreach (@taxes_in_class) {
+ # allow the merge, even if this somehow differs.
+ $_->set('tax', $newtax->tax);
+ $_->_merge_into($newtax);
+ }
+ }
+ $newtax ||= FS::cust_main_county->new(\%newtax_hash);
+ # copy properties from the pre-split tax
+ $newtax->set('tax', $oldtax->tax);
+ $newtax->set('setuptax', $oldtax->setuptax);
+ $newtax->set('recurtax', $oldtax->recurtax);
+ # and assign the defined tax name
+ $newtax->set('taxname', $district_taxname);
+ $error = ($newtax->taxnum ? $newtax->replace : $newtax->insert);
+ die "splitting taxnum ".$oldtax->taxnum.": $error\n" if $error;
+ } # foreach $taxclass
+ $oldtax->set('tax', 0);
+ $error = $oldtax->replace;
+ die "splitting taxnum ".$oldtax->taxnum.": $error\n" if $error;
+ }
+ }
+ FS::upgrade_journal->set_done($journal);
+ }
+
+ # also ensure they all have the chosen taxname now
+ if ($district_taxname) {
+ my @taxes = qsearch('cust_main_county', {
+ 'source' => 'wa_sales',
+ 'taxname' => { op => '!=', value => $district_taxname }
+ });
+ if (@taxes) {
+ warn "Renaming WA sales taxes: ".scalar(@taxes)." records.\n";
+ foreach my $tax (@taxes) {
+ $tax->set('taxname', $district_taxname);
+ my $error = $tax->replace;
+ die "renaming taxnum ".$tax->taxnum.": $error\n" if $error;
+ }
+ }
+ }
+
+ # remove duplicates (except disabled records)
+ my @duplicate_sets = qsearch({
+ table => 'cust_main_county',
+ select => FS::Record::group_concat_sql('taxnum', ',') . ' AS taxnums, ' .
+ join(',', @key_fields),
+ extra_sql => ' WHERE tax > 0
+ GROUP BY city, county, state, country, district, taxname, taxclass
+ HAVING COUNT(*) > 1'
+ });
+ warn "Found ".scalar(@duplicate_sets)." set(s) of duplicate tax definitions\n"
+ if @duplicate_sets;
+ foreach my $set (@duplicate_sets) {
+ my @taxnums = split(',', $set->get('taxnums'));
+ my $first = FS::cust_main_county->by_key(shift @taxnums);
+ foreach my $taxnum (@taxnums) {
+ my $record = FS::cust_main_county->by_key($taxnum);
+ $record->_merge_into($first);
+ }
+ }
+
+
+ '';
+}
+
=back
=head1 BUGS