The International Franchise Association has an article on taxes and franchises: Having a successful franchise depends a lot on whether the owner knows how to run the business. Knowing the rules is part of what helps franchisees to be successful.
"Topping the list of rules for running a successful small business is the U.S. Internal Revenue Service Tax Rule: pay what should be paid, when it should be paid. This could be easier said than done. Knowing which taxes a franchise is responsible for, and when those taxes should be paid is a key part of being successful. Estimated taxes on income from self-employment and self-employment taxes are just some of the most common type of taxes franchises may be responsible for paying."