Player owned customs offices are the essential infrastructure that a player corporation needs to set up.
I was chatting with an otherwise experienced player in our corp, and he didn't know that I could set up different rates to different pilots.
We are doing this because in our corps; some pilots would like no fixed commitment. They might only be on a few times/month and are not sure the next time they will be on. Other players have Command Center 5, Interplanetary consolidation 5, with more pilots than they are prepared to count.
The first pilot wants casual, easy come, easy go. The second is considering putting up their own POS, bashing their own customs offices. However even the most ardent PI player considers the cost of a wormhole POS, and many solo pilots will have difficulty bashing their own customs offices.
Our method of distinguishing between these two types of player, both residing in the same POS, is to use two corporations.
We have more than one wormhole; we have more than one corporation anyway. Each corporation has 7 divisions; so I can provide 'secure' storage many players (depending on a certain lack of large hostile fleets); one corporation based in each wormhole.
Our C2 corp but owns the customs offices in our C1 wormhole.
Our C1 wormhole owns the customs offices in our C2 wormhole.
(No I have not said where we live; anyone with a modicum of research can work it out).
We have a corp tax POCO rate of 4%, light blue tax rate of 4% and a deep blue tax rate of 0%, and a default tax rate of 5%.
The apparently simpler (but I could not get to work) method of selectively setting your own pilots to deep blue within corp did not seem to work; Corporation rate overrides standing.
I never expected to use our default tax rate. Who would ever setup to do PI in a system with an established tower, with customs offices all owned by a player corp? Well it happened. After our 'interlopers' set up, they then found our towers and ... decided that ours looked far more 'prickly' than theirs did and sued for peace before a shot was even fired. I like industrialists, and we exchanged light blue.