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§ 5358.5. Assessment Bill.

10 CA ADC § 5358.5Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 10. Investment
Chapter 7.65. Tourism Marketing Act
Subchapter 5. Tourism Assessment Program Collection and Enforcement
10 CCR § 5358.5
§ 5358.5. Assessment Bill.
(a) A Tourism Assessment Form completed by the Business Location and approved by the Office shall constitute an Assessment Bill. A completed Tourism Assessment Form shall include the most current yearly gross receipts, the percentage of revenue derived from tourism that year, a correct calculation of the assessment due, contact information, and a signature under penalty of perjury that the information is true and correct as required in section 5353.
(b) A Tourism Assessment Form partially completed by the Business Location, but containing sufficient information to compute the amount of assessment shall be reviewed by the Office. The Office shall compute the amount of assessment based on the information provided and issue an Assessment Bill.
(1) An Assessment Bill shall state the amount of assessment owed by the Business Location and the date due for the payment of such assessment.
(2) The Assessment Bill issued by the Office shall be mailed to the Business Location at the current address on file with the Office. Service of the Assessment Bill shall be complete upon deposit in the U.S. mail.

Credits

Note: Authority cited: Sections 11152 and 13995.69, Government Code. Reference: Sections 13995.65 and 13995.69, Government Code.
History
1. New subchapter 5 (sections 5358.5-5358.10) and section filed 2-8-2012; operative 3-9-2012 (Register 2012, No. 6).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 10, § 5358.5, 10 CA ADC § 5358.5
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