Assessment Terminology

Assessment

The amount of fee owed by the business location.


Authorized Representative

A person authorized by the business to provide the information and sign the Tourism Assessment Form. Examples of authorized representatives include sole proprietors, corporate officers, general partners, and fiduciaries.


Business

An individual (sole proprietor), partnership, fiduciary, corporation, association, limited liability company, or any other business organization, whether operating on a profit or nonprofit basis.


Business Location

The street address where travel and tourism revenues are generated by a business. A Tourism Assessment Form must be filed for each business location. A business has more than one location if the activities of the business have different street addresses. The following, however, shall be treated as a single Business Location: Locations with two or more street addresses if under common ownership, located on contiguous property and under the direction of a single Authorized Representative; or, two or more street addresses separated by a single street that are represented and promoted as one Business entity.


California Gross Receipts

Gross receipts, less returns and allowances, from sales in California. For example, the amount shown on line 1c on Schedule F (FTB Form 100); Line 3 on Schedule C (IRS Form 1040), or for multi-state operations, Column (b) on Line 3 of FTB Schedule R-1 (Total sales). For travel agencies, income from commissions and fees from sales of travel to places within CA.


Exempt Revenues

Under two very narrow circumstances, certain revenues may be subtracted from California gross receipts before calculating the percentage from travel and tourism:

  • Revenues from rentals of more than 30 days for each of the following: canoes, houseboats, pleasure boats, rowboats, sailboards, surfing equipment and spaces in marine and yacht basins.
  • All revenues from interstate transportation and sales of diesel fuel, and all revenues from regular route intrastate and interstate bus service.

Industry Categories/Segments

There are five Industry Categories: A) Accommodations; B) Restaurants and Retail; C) Attractions and Recreation; D) Transportation and Travel Services; and E) Passenger Car Rental Industry. Industry Segments are subsets of the first four Industry Categories and are subject to assessment. Businesses benefiting from travel and tourism should list the Industry Segment which generates the most travel and tourism revenue. Business in the fifth Industry Segment are subject to a industry specific assessment.


Travel and Tourism Revenue

California gross receipts derived from expenditures to and/or within California by people who (1) travel at least 50 miles from home, one way, for purposes other than commuting to work or school; or (2) have an overnight accommodation as part of the travel, regardless of the distance or purpose traveled. “Home” as used in the definition of travel and tourism revenue means the place where the person has resided for the most recent 31 consecutive days. 

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