States may declare legal holidays and all state, county, and municipal offices are closed on all of these days. Federal offices are only closed on holidays which the federal government recognizes (i.e. New Year's Day, Martin Luther King's Birthday, George Washington's Birthday, Memorial Day, Independence Day, Labor Day, Columbus Day, Veteran's Day, Thanksgiving and Christmas). The term "federal holiday" is not applicable to individual states and the private sector since each state has jurisdiction over its holidays.
In some states certain holidays are subject to laws which restrict the type of work that may be performed as well as the kind of business and commercial activities that may remain open. Retail establishments may not be required to observe certain holidays, or may be required to pay employees overtime payment for working on a holiday.
