Getting Started with Venue Rental Businesses

If you own a venue rental business in California and you expect to sell items that can be seen, weighed, measured, felt, or touched (tangible personal property), you must register with the California Department of Tax and Fee Administration (CDTFA) for a seller's permit. You must also file regular sales and use tax returns. Whether you are starting a new business or growing your venue rental business, you will find this information helpful in maintaining your account with us.

Registration

Online Registration — Register with us online for your seller's permit or to add a business location to an existing account.

Filing, Payments and Account Maintenance

Recordkeeping

If you hold a California seller's permit or any other CDTFA license or permit, you are required to maintain business records to show that you have properly paid the tax or fee.

Maintaining accurate books and records will help you keep track of your sales and purchases. Accurate books and records will also assist you when preparing your sales and use tax returns. You are required to keep records for at least four (4) years, unless directed by us to keep them for a longer period. Not maintaining records may be considered evidence of negligence or be perceived as an intent to evade the taxes. This may result in penalties.

Your records should be complete so our representatives may:

  • Verify the accuracy of your tax returns; and
  • Determine if you have correctly paid the tax due on your sales and purchases.

Records you should keep include, but are not limited to:

  • Cash register tapes and receipts
  • Purchase invoices
  • Sales invoices
  • Shipping documents
  • Resale certificates
  • Tax returns and supporting documents

For more information on recordkeeping, please see publication 116, Sales and Use Tax Records.