How to Calculate your Assessment
The Tourism Assessment is based on your California gross receipts from the most current available year-end revenue data. The Tourism Assessment Program monitors the year-end dates reported to verify that a company is reporting consistently. The formula for filing your assessment is:
(Total Gross Receipts X Percentage of Tourism X Assessment Rate) See below for help with Percentage of Tourism and Tourism Rate
File your Assessment online now.
About the Assessment Rates
Effective July 1, 2015, assessment rates are as follows:
- For Accommodations, $1,950 per $1 million of travel and tourism revenue or 0.00195.
- For Passenger Car Rental, 3.5% of monthly revenue or $3.50 per transaction.
- For Restaurants & Retail, $975 per $1 million of travel and tourism revenue or 0.000975.
- For Attractions & Recreation, $975 per $1 million of travel and tourism revenue or 0.000975.
- For Transportation & Travel Services, $975 per $1 million of travel and tourism revenue or 0.000975.
These assessment rates will also apply to assessments that are delinquent on July 1, 2015.
Percentage of Tourism
The percentage of tourism is determined by each business location. If your business does any marketing surveys or keeps records of guests or customers, these numbers can be used to determine the percentage of tourism. The business can use any method to determine the percentage of revenue from tourism, but may be required by the Office of Tourism to provide the documentation of the findings if the percentages are inconsistent with numbers reported in the given area.
If your business is located near a tourist attraction, a convention center, freeway or highway, hotel or motel, a California Welcome Center or in themed shopping areas or outlet malls, your business probably derives revenue from tourism. The applicable percentage of tourism is relative to the distance to the site that attracts the tourist or travelers.
The definition of "travel and tourism revenue" is California Gross Receipts derived from expenditures to and/or within California by people who (1) travel at least fifty (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 this definition means the place where the person has resided for the most recent 31 consecutive days.