Cal. Code Regs. Tit. 10, § 5353 - Tourism Assessment Form

Current through Register 2021 Notice, Register No. 40, October 1, 2021

(a) The Tourism Assessment Form, Form CTCA 047 (rev. 1/2/2011) shall consist of the below listed items. A Business must complete a separate form for each Business Location by the due date indicated on the Form.

Section I. Business Location Information. A pre-printed Tourism Assessment Form shall be mailed to the Business and shall include the following information. If the preprinted label information is incorrect or missing, enter the correct information as follows:

(1) Tourism ID Number
(2) Business Location name, Address, and Contact Information;
(3) Enter the federal employer identification number ("FEIN") of the Business.
(4) Identify the Industry Segment from which the Business Location earns the greatest portion of its California Gross Receipts. The Industry Segments are provided in Section 5352.
(b) Section II. Parent or Billing Information. This information shall be included for any business that has a separate mailing address or a parent company to which all information for this program is sent.
(1) Bil ID Number,
(2) Billing or Parent Name
(3) Address and Contact Information
(c) Section III. Ownership Changes. Provide information regarding any change in ownership in the past year, including change in business name, business closed or change in ownership.
(d) Section IV. Assessment Calculation.
(1) Enter the ending month and the year of the accounting period for the Business' most recent income tax return. For example, for the calendar year 2011, enter 12/11.
(2) Enter the California Gross Receipts of this Business Location for the period listed in subsection (d)(1). If the income tax return for the period shown in subsection (d)(1) is less than twelve months, annualize the revenue by multiplying the revenue by the number twelve (12) and dividing the result by the number of months on the short period. Thus, a business with $1,000,000 in California Gross Receipts for six months would multiply that number by 12 and divide by 6, giving an annualized California Gross Receipts of $2,000,000.
(3) Enter the estimated percentage of the California gross receipts that is Travel and Tourism Revenue.
(4) Multiply the California Gross Receipts number by the percentage. Enter the resulting number. For example, $1,000,000 times 0.65=$650,000.
(5) Multiply the number listed in subsection (d)(4) by the assessment factor of .00065 and enter the resulting number, rounded to the nearest dollar. This amount represents the Assessment Due.
(e) Section V. Determination of Exempt Status

A business shall indicate if any of the exempt status provisions apply to the business location.

(1) The Business Location derives no California Gross Receipts from any Industry Segment,
(2) The Business Location is a Public Body pursuant to section 5350(o)(2)
(3) The Business a travel agency, tour operator, packager or wholesaler that derives less than twenty percent (20%) of its California Gross Revenue from Travel and Tourism Revenue where the travel occurs within California.
(4) The business total gross receipts for the year, as entered in Section IV. are less than one million dollars.
(5) The business total percentage of tourism revenue is less than one percent.
(f) Section VI. Optional Payment of Maximum Assessment. If the Business wishes to pay a flat rate assessment of $250,000 for this Business Location, which is the maximum assessment amount, check the box in this section.
(g) Section VII. Certification
(1) The Tourism Assessment Form requires a signature: "Under penalty of perjury, under the laws of the State of California that the foregoing is true and correct. This section of the Form shall be completed listing the name of the Authorized Representative, and shall include the signature and date of signature of the Authorized Representative.

Notes

Cal. Code Regs. Tit. 10, § 5353

Note: Authority cited: Sections 11152 and 13995.69, Government Code. Reference: Sections 13995.65, 13995.69,13995.68 and 13995.77, Government Code.

1. New section filed 1-29-97 as an emergency; operative 1-29-97 (Register 97, No. 5). A Certificate of Compliance must be transmitted to OAL by 5-29-97 or emergency language will be repealed by operation of law on the following day.
2. Amendment of subsection (d) filed 2-24-97 as an emergency; operative 2-24-97 (Register 97, No. 9). A Certificate of Compliance must be transmitted to OAL by 6-24-97 or emergency language will be repealed by operation of law on the following day.
3. Certificate of Compliance as to 1-29-97 and 2-24-97 orders, including amendment of first paragraph and subsections (c)(1), (c)(2)-(d), (g) and (n) and of Note, transmitted to OAL 3-26-97 and filed 5-6-97 (Register 97, No. 19).
4. Amendment of section heading, section and Note filed 2-8-2012; operative 3-9-2012 (Register 2012, No. 6).

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.