Tax Guide for Venue Rental Businesses

Helping your business succeed is part of the mission of the California Department of Tax and Fee Administration (CDTFA). Taxes you collect and pay help fund state and local services and programs important to you and your community. We recognize that understanding tax issues related to your venue rental business can be time consuming and complicated. We want to help you get the information you need so you can focus on starting and growing your business.

To help you better understand the tax obligations specific to venue rentals, we have created this guide detailing the tax issues and information important to your business.

How to Use this Guide

Each section of this guide provides information relevant to your business.

The Getting Started section provides key resources related to registration, account maintenance, filing and payments, and recordkeeping practices.

The Industry Topics section covers many topics, each in an at-a-glance format that can be expanded to provide more extensive information.

Lastly, the Resources section provides links to a wealth of information, including forms and publications, current updates, and other helpful resources.

Please note the general information provided in this Tax Guide does not supersede any law or regulation. This guide summarizes the law and applicable regulations in effect when it was published. However, changes in the law or regulations may have occurred. If there is a conflict between this document and current law, the current law governs.

Get it in Writing

Tax and fee laws can be complex and difficult to understand. If you have specific questions regarding how tax applies to your venue rental business, we recommend that you get answers in writing from us. This will enable us to give you the best advice and may protect you from owing tax, interest, or penalties should we give you erroneous advice. Such protection is not provided for advice given to you verbally, in person, or on the telephone.

Requests for written advice can be emailed to us or mailed directly to the CDTFA office nearest you.

For more details, please see publication 8, Get It in Writing.

If You Need Help

If you need assistance with the topics included in this guide, feel free to contact us by email or telephone at 1-(800)-400-7115 (CRS:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Free Educational Consultations

Now that you have your new business up and running, you are now faced with the challenge of interpreting and complying with the complex and changing sales and use tax laws.

As part of our commitment to helping you understand your sales and use tax obligations, we have established the Taxpayer Educational Consultation Program. This free program provides eligible businesses with education and assistance and helps them prepare for their sales and use tax reporting requirements.

If you have suggestions for improving this guide, please contact us via email.