Certificate of Payment of Business Tax by dur11315

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									                   INSTRUCTIONS FOR UNICORPORATED COUNTY
                     BUSINESS TAX CERTIFICATE APPLICATION



  1. You may either fill out the application by tabbing and entering the fields or
     print and fill out manually.

  2. Please use the Business Tax Rate Sheet below to determine which Tax Group
     most closely defines your business operations.

  3. Calculate your Tax Due based on your estimated gross receipts, payroll, etc.
     Enter your Tax Group, Gross Receipts and Net Tax Due in the Tax Rate section.

  4. Groups 1, 2 and 3 have a minimum of $35.00.
     Groups 5 and 6 a minimum of $50.00.
     Group 4 is a flat rate only. *

  5. Please enter all pertinent information on the application. Incomplete applications
     will be returned and will delay your business license certificate.

  6. Sign and date the sworn statement and return the form with your check for the tax due to:

                 TAX COLLECTOR
               BUSINESS LICENSES
               800 S. VICTORIA AVE
              VENTURA CA 93009-1290



     * Group 4 Proration.
     The business tax based upon a flat yearly tax rate pursuant to subsection 2007.4 for any
     non-delinquent annual business tax certificate issued in July, August or September, shall
     be 100 percent of such tax; for any non-delinquent business tax certificate issued in October,
     November or December, 75 percent of such tax; in January, February or March, 50 percent
     of such tax; and in April, May or June, 25 percent of such tax.


                                       See page 4 for additional information




Page 1 of 4   (Rev 9/08) TTC
                                       County of Ventura
                                                 BUSINESS TAX CERTIFICATE APPLICATION
                                                                  Telephone (805) 654-2653 or (805) 645-1328

                          APPLICATION MUST BE COMPLETED IN FULL BEFORE WE CAN ACCEPT PAYMENT
                                               $35.00 MINIMUM PAYMENT
BUSINESS NAME:                                                                              BUSINESS TELEPHONE:

MAILING ADDRESS:                                                                            BUSINESS LOCATION:




KIND OF BUSINESS:         WHOLESALE              RETAIL       MANUFACTURING            SERVICES           REAL ESTATE          OTHER:
COMPLETE DESCRIPTION OF BUSINESS:


DATE BUSINESS BEGAN IN UNINCORPORATED AREA OF COUNTY:

PROFESSIONAL LIC#:                                          FEIN OR SS #:                                      RESALE #:


TYPE OF OWNERSHIP:                            INDIVIDUAL                      PARTNERSHIP                  CORPORATION                        NON-PROFIT

LIST OWNERS, PARTNERS, OR OFFICERS                             RESIDENCE ADDRESS                               PHONE                    DRIVER'S LICENSE




                                                                          TAX RATE
                  SEE CLASSIFICATION LIST ON BACK PAGE -- ONLY ONE CATEGORY WILL APPLY TO EACH BUSINESS

          GROSS RECEIPTS*                        FLAT RATE GROUP 4 **                   WHEEL TAX- GROUP 5                       ADMIN. HQ GROUP 6

       TAX GROUP NO. (1,2 or 3)                   FLAT RATE TYPE NO.                       NO. OF VEHICLES                       NO. OF EMPLOYEES



    GROSS RECEIPTS IN UNINCORP.                       NO. OF UNITS                       TYPE OF VEHICLES                       TOTAL GROSS PAYROLL
$                                                                                                                          $


             NET TAX DUE                              NET TAX DUE                            NET TAX DUE                            NET TAX DUE
$                                         $                                      $                                         $

* Amount of gross receipts as reported to IRS.                                   EXEMPT-Group 7: Explain the reason for exemption & provide proof as required.
      New businesses estimate first years receipts
** Must agree with the classifications as listed in Tax Group #4 (see back)

I, the undersigned, under penalty of perjury of the laws of the State of California, swear that the statements and figures herein are true, full, and
correct to the best of my knowledge and belief and that the reported estimates herein are believed to me to be true.

Applicant's Signature:                                                                           Date:

Printed Name:                                                                                    Title:
PLEASE NOTE: Upon receipt of this application and tax payment, a temporary certificate will be issued to you. A permanent certificate, valid for
the remainder of the year, will be issued within 90 days unless we are notified of code violations by the Department of Building & Safety, Planning
Department, or County Fire Protection District. Business Tax Certificates expire on June 30th.

                       MAKE CHECK PAYABLE TO:                                                              FOR COUNTY USE ONLY
                                                                                 TRANS #                    ISSUE DATE                  LICENSE #
            VENTURA COUNTY TAX COLLECTOR
                      800 SOUTH VICTORIA AVENUE                                  AMT PAID                   TRA                         SIC
                        VENTURA, CA 93009-1290


    Page 2 of 4        (Rev 9/08) TTC
                                                    BUSINESS TAX RATE SHEET
                                                     Use this classification list to determine your tax
      GROUP 1 - GROSS RECEIPTS                            GROUP 3 - GROSS RECEIPTS                               GROUP 5 - WHEEL TAX
 $.50 for each $1,000.00 or fraction thereof of      $1.50 for each $1,000.00 or fraction thereof of      Businesses located outside of the
gross receipts with a minimum payment of $35.00
                                                     gross receipts with a minimum payment of $35.00      unincorporated areas of Ventura County
                                                                                                          conducting business within the unincorporated
Automobile repair                                    Auction houses                                       areas of the county by use of a motor vehicle or
Billboards                                           Cemeteries, mortuaries
                                                                                                          vehicles
Car washes, automatic                                Detectives, private police, security guards
Child nurseries, private schools                     Laboratories (medical, dental, etc.)
                                                     Oil well operations                                     $50.00 for the first vehicle
Farming operations
Food storage (retail, wholesale, mfg)                Professional services (medical, dental,                 $30.00 for each additional vehicle
Locksmiths                                           financial, insurance, engineering, accounting,
                                                     real estate agents, etc.)                                 GROUP 6 - ADMINISTRATIVE
Machine shops
Maintenance, janitorial services                     Waste treatment and disposal                                       HEADQUARTERS
Manufacturing                                                                                             Businesses that do not provide a product or
Media operations
                                                                GROUP 4 - FLAT RATE                       service but function on an administrative level
Mining operations (sand/gravel)
Petroleum product storage operations
                                                                                                          $.50 for each $1,000 of gross payroll of all
Restaurants                                          Type 1- $150.00/day + $10.00/concession              persons employed in the previous fiscal year,
Retail establishments                                Animal Shows                                         with a minimum payment of $50.00
Satellite master antenna systems
                                                     Carnivals
Schools (trade, vocational, professional, etc.)
                                                     Theaters & events in a temporary structure
Studios (motion picture, radio, television, etc.)
Towing services
Used car, trailer, mobile home sales                 Type 2 - $15.00/day                                          GROUP 7 - EXEMPTIONS
Van moving and storage                               Art/antique show promoters                           To claim exempt status, complete this
Wholesale establishments                             Trade show - commercial promoters                    application and indicate your reason for
Woodworking shops                                                                                         exemption and sign the sworn statement.
Wrecking/dismantling yards
                                                     Type 3 - $50.00/day or $500.00/year
                                                     Auctioneers                                           • Agricultural growers and producers as defined
      GROUP 2 - GROSS RECEIPTS                                                                                 in Sec. 2006.2 (f) of the ordinance.
                                                     Type 4 - $50.00/month
                                                                                                           • Any person transacting and/or carrying on any
$1.00 for each $1,000.00 or fraction thereof of      Bankruptcy/close out sales
gross receipts with a minimum payment of $35.00                                                                business exempt by virtue of the Constitution
                                                                                                               or applicable statutes of the United States or
                                                     Type 5 - $150.00/day
Animal hospitals, kennels, stables                                                                             of the State of California
                                                     Filming/taping (motion picture, television, still
Arcades, amusement
                                                     photography)                                          • Benefit activities
Barbers/beauty shops
Bars                                                                                                       • Charitable purposes
Billiard/pool halls                                  Type 6 - $25.00/year per machine/device               • Disabled veterans - must furnish a certificate
Bowling alleys                                       Machines (amusement, photocopy, postage,                  of physical disability executed by a qualified
Cardrooms                                            vending)                                                  surgeon of the armed forces, proof of
Contractors (subcontractors, Plumbers,
                                                     Children's mechanical riding equipment                    honorable discharge, and a recent
landscapers, electricians, manicurists. etc)
Developers                                           Music boxes/devices                                       photograph to be attached to the Business
Dry-cleaning                                                                                                   Tax Certificate
Fortune-telling                                      Type 7 - $10.00/day or $25.00/month
                                                                                                           • Garage sales
Gardeners                                            Produce stands
Golf courses                                                                                               • Minors or adults over 65 that are engaged in a
Health clubs, massage establishments                 Type 8 - $350.00/year                                     business with gross receipts under
Hospitals
                                                     Solicitors - principal                                    $2,000.00
Junk dealers/collectors
Laundries/laundromats                                Telephone solicitors – principal                      • Non-profit activities
Nail salons                                                                                               *****************************************
Pawnbrokers                                          Type 9 - $10.00/day or $25.00/month
                                                                                                          We must caution you that if there is any
Personal services                                    Solicitors - individual
                                                                                                          omission and/or conflict between this
Printing shops                                       Telephone solicitors – individual
Rentals & Leases                                                                                          application and one or more provisions of
Repair shops                                                                                              Division 2, Chapter 1 Ventura County
                                                     Type 10 - $10.00/day or $25.00/month
Resthomes                                                                                                 Ordinance Code, the ordinance must prevail
Rinks, ice and roller skating                        Vendors
Rubbish haulers
Sanitariums                                          Type 11 - $20.00/1,000 square feet/year
Second hand dealers                                  Warehouses
Service stations (gasoline or diesel)
Telephone services                                   Type 12 - $200.00 per tower
Theaters (plays, motion picture)
                                                     Cell towers
Travel agencies



 Page 3 of 4              (Rev 9/08) TTC
                                          Additional Information


        The Business Tax Certificate is for the period of July 1st through June 30th.

        You are required to renew a Business Tax Certificate every year. The renewal
        form will be sent to you in the first week of July every year. Your renewal form
        and payment are due by July 31.

        Your payment is delinquent if not postmarked or delivered to the Tax Collector
        by the close of business on July 31. Penalties will apply for late renewals.

        Please be aware that the Tax Collector’s Office conducts random audits
        throughout the year. Anyone authorized by this office to review your
        accounting records will have a Ventura County Employee photo ID and
        a Deputy Tax Collector Badge in their possession.

        For additional information you may contact our office during business hours at
        (805) 654-2653 or (805) 645-1328.




Page 4 of 4   (Rev 9/08) TTC

								
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