Question about small business taxes?

Based on the info you provided, sounds like you are talking about sales taxes and payroll taxes. Not sure what you mean about being charged twice a month, as sales tax and payroll taxes are usually paid monthly, unless the business had a big payroll. Basically yes, you have to pay these taxes are required by the state and the IRS. If you do not pay them as required, the state and the IRS can close the business due to non payment. Believe me, if she is having trouble paying them now, imagine how hard it would be if she got behind, plus she would incur penalties and interest for last payment. Then she would owe even more. Hopefully you mom has a good bookkeeper or accountant to be sure is handling everything correctly. irs.gov has great info for for small business owners.