Hi All, - CSMFO



Hi All,

Below are responses to my ListServe question, which many of you emailed inquiring about the responses.  Thank you to everyone who emailed a response.

 

|  |City of Rolling Hills Estates |

|  |Mike Whitehead |

|  |3/3/2009 |

|  |  |

|  |Question: |

|  |Annually in June, our local Chamber of Commerce hosts a Street Fair with approximately 150 -160 out of town business participating in the event with |

| |40,000 in attendance (Chamber’s count).  I finally have the Chamber’s cooperation to make sure every vendor has a business license prior to the start of|

| |the event, however, I doubt that any of the businesses in the past have filed a “Temporary Sales Location” form to the BOE for us to recapture the sales|

| |tax generate while conducting business in our City. |

|  |How does your City handle: |

|  |1.  BOE’s form for Temporary Sales Locations to be completed prior and at the conclusion of the event? |

|  |2.  Do you have a field representatives from BOE walk the event asking vendors for the form and checking for compliance? |

|  |3.  Do you bring in other agencies such as the Health Dept to check the food and drink serving vendors. |

|  |4.  Am I missing anything else (besides Fire and the Sheriffs)? |

|  |  |

|1 |We also have a Street Fair in our City.  We ask the vendors to provide a Seller’s Permit for the event showing a “City of Orange” address.  However, it |

| |is very hard to get them to comply, particularly because we don’t require a bus lic for the event, and also because a lot of them are non-profit |

| |groups.  In the past, the BOE has on occasion walked the streets to check for sellers permits. |

|  |  |

|  |Leonie Crouch, CRO |

|  |Finance Supervisor |

|  |General Revenue |

|  |City of Orange |

|  |  |

|2 |We have Sandcastle Event with approx 100 vendors. |

|  | All are to complete a vendor application with fees and submit a BOE(  410, special events swap meets)form, and a copy of temp food permit if |

| |applicable. |

|  | We then just forward them to BOE. And hope they do their job. |

|  |The committee hosting the event is responsible that each vendor has a license and we work together very closely to achieve this. Otherwise we charge |

| |committee the vendor fees. |

|  |The health dept is involved too. Our health dept requires the committee holding the event to obtain a permit for them too.  We  schedule meeting w |

| |committee monthly and all get together to work out issues. |

|  |They pay for all costs ,fire lifeguards, animal control, emt, public works, sheriffs. |

|  |If you need additional info please feel free to call |

|  |Kristine Wiesmann |

|  |Account Clerk |

|  |City of Imperial Beach |

|  |  |

|3 |We make the information to the vendors available in their signup packets and don’t have a great way to see that they actually paid their sales tax.  I |

| |would be interested to see what other cities are doing to make sure that they get the money that is owed to them!! |

|  |  |

|  |Danielle |

|  |City of La Mesa |

|  |  |

|4 |1. We don’t do temporary business license, they are all 1 year. |

|  |2. We ask the vendors to provide us with their sellers permit in advance when applying for a business license. |

|  |3. When we have food vendors we ask for the health department permit |

|  |4. Building & Safety needs to check to make sure that the canopies are put up according to code. |

|  |Minerva Gamboa |

|  |City of Rancho Cucamonga |

|  |  |

|5 |We make each and every vendor  apply for a business license based on the number of days for the event. ($8.50 per day) That application must be |

| |accompanied by a sellers permit for the location.  We do very big events like the Strawberry Festival and TET festival where we have over 150 vendors |

| |each, so we usually meet with the event promoter and make them responsibile for collection of the complete applications, seller's permits and payments. |

| |Sometimes we issue the business license certificates at a mandatory meeting so if you do not come you do not receive a license so you cannot |

| |participate.  |

|  |  |

|  |We have the Health Department come out to a mandatory food vendors meeting held several weeks before the event.  They put on a presentation of all the |

| |dos and dont's.  The health department also comes to the first day of the event to be sure that things are the way they want them.  No food storage on |

| |the ground, hand washing stations, food temperatures etc.  Many times the BOE comes to the vendor's meetings if we include all the vendors and not just |

| |the food vendors.  |

|  |  |

|  |Pam Gillis   Garden Grove  |

|  |  |

|6 |If it is a one-time presence in the City within a year they would qualify for an apportion tax of $56.75 must provide copy of sellers permit with an |

| |Declaration for Apportioned Business Tax application.  We can have license inspectors visit events if necessary for compliance. |

|  |  |

|  |If you may have any additional questions, please do not hesitate to call. |

|  |  |

|  |Thank you, |

|  |  |

|  |Susan Seviane |

|  |License Inspector |

|  |City of Newport Beach |

|  |  |

|7 |#1. Only the organizer of the event is required to obtain a business license; he must turn in a list of vendors along with their Sellers Permit |

| |Numbers.  We do not require BOE forms. |

|  |#2. We do not have staff to verify compliance, we just hope that the vendors file their sales taxes correctly. |

|  |#3.  If food is involved, we do obtain the County Health Departments approval. |

|  |#4.  All City Departments must approve as with any other business(including Fire); depending on the type of event, Police approval is obtained. |

|  |Thank You |

|  |Karen Kelley |

|  |Business License |

|  |City of Victorville |

|  |  |

|8 |The City of Whittier has a Wednesday night Family Festival every year that runs from March through October in our Uptown area.  We require that all |

| |vendors obtain a Business License before they set up.  They are charged a total of $50 for the entire season or if they are just selling for 1 day we |

| |charge $15.  If they decide to continue, they can pay $15 for the next week and then the final $20 if they continue.  We have not done anything with the|

| |BOE for this event though. |

|  |  |

|  |If you have any other questions, please let me know. |

|  |  |

|  |Michelle Gabel |

|  |Deputy City Treasurer |

|  |City of Whittier |

|  |  |

|9 |Here at the City of Huntington Beach we have a Specific Events coordinator and a Specific Events committee. For an event of that size the organizer, the|

| |Chamber in your case, would have to apply for a Spec Evnts permit which entails a meeting with the committee. At the meeting is where the Fire, Police, |

| |Public Works, Business License, etc depts let the organizer know what is required and go over the logistics of the event. |

|  |  |

|10 |No I don’t wait to see everyone’s temp sales forms…. It would be nearly impossible to gather all of them in a timely manner as most organizers are still|

| |arranging their vendors right up to the last minute before the event. I educate the organizer on the BOE requirements, but that is the extent of it. |

| |Unfortunately with large events, most of the tax reporting turns out to be on the honor system. Having a BOE field rep walk the event is a great idea, |

| |if you can get someone from the BOE to do that for you.   |

|  |  |

|  |For Health dept issues, I do believe that the organizer is the one who notifies that agency. It is not part of their business license application |

| |process.   |

|  |  |

|  |Since we are a non-regulatory tax, my responsibility is to make sure they have completed their bus lic app & related worksheets for their vendors and |

| |service providers (ie: porta potty company, tent co’s, announcer’s etc) and then to collect their business license tax money according to the number of |

| |vendors & svc prvdrs. And this is all per our muni code which you can view online if interested at surfcity-  Title 5, Chapter 5.16, Section |

| |5.16.317. |

|  |  |

|  |I hope this helps. And I hope you have some help on your end – that is a big event to monitor all those items on your own. |

|  |  |

|  |Let me know if you need anything further~ |

|  |  |

|  |Corinne Hoffman, CRO |

|  |Senior Accounting Technician |

|  |Business License |

|  |City of Huntington Beach |

|  |  |

|11 |We have a similar event here in Pacifica in September, it is run by a local group organized as a non-profit.  I would be interested in seeing the |

| |answers you receive since I had no idea that any sales tax could accrue to the City from vendor sales.  I will have to go to the Board of Equalization |

| |web site and check out the form.  Perhaps we can make sure our organizers hand these out to everyone.  Thanks for bringing this up. |

|  |Gillian Cadgene |

|  |  |

|12 |We have a tax category for sponsors of one time events.  The tax is $200 the first day and $100 each day thereafter.  The tax pays for all of the |

| |vendors participating in the event, therefore the individual vendors do not have to file applications and remit a tax separately.  Easier for the |

| |vendors, the sponsors, and your staff.  The sponsor completes the application form and remits the tax on behalf of the vendors.  They recoup their cost |

| |by charging the vendors a booth or space fee. |

|  |  |

|  |Form BT-530-B instructs vendors how to claim temporary sales locations.  On the other side of the form there is a schedule to enter all the temporary |

| |sales locations.  You can obtain a copy of the form and type in you city on the top line and type the event name after the city (to remind the vendor |

| |what they participated in).  Ask the sponsor how many vendors will be participating.  Make enough copies for all of the vendors and give it to the |

| |sponsor and tell them that it is part of the information package they give to their participating vendors. |

|  |  |

|  |Monique Napier |

|  |Business Tax Officer |

|  |City of Camarillo |

|  |  |

|13 |We do not push the sales tax for one-day events – we feel lucky that we can get the license fee from them. |

|  |  |

|  |Yuko M. Dunham |

|  |Revenue Manager |

|  |City of Carson |

|  |  |

|14 |We’re not allowed to license the vendors at these events for political reasons. |

|  |Andrew Thompson |

|  |Revenue Supervisor, City of San Rafael |

|  |  |

|15 |Hermosa Beach has 2 street fairs per year with over 200 vendors; they are handled by our Chamber of Commerce which collects “in-lieu” flat rate license |

| |fees from each vendor.  The Chamber does not accept an application packet from a vendor without evidence of a resale number from the BOE.  The chamber |

| |remits the license fees to the city and we don’t have to bother processing a license application for each vendor.  Works very well.  |

|  |Mary Watkins |

|  |  |

|16 |City of Chino, |

|  |Our annual 'Farmers Market' spans 3 months.  We require proof of BOE permit showing Chino as additional location before participating. |

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download