Tax Guide for Venue Rental Businesses
Resources

Top Resources

• Publication 22, Dining and Beverage Industry
• Publication 44, District Taxes (Sales and Use Taxes)
• Publication 46, Leasing Tangible Personal Property
• Publication 110, California Use Tax Basics
• Publication 116, Sales and Use Tax Records

Related Regulations

• Regulation 1501, Service Enterprises Generally
• Regulation 1603, Taxable Sales of Food Products
• Regulation 1660, Leases of Tangible Personal Property—in General

Other Helpful Resources

• CDTFA Online Services – You can learn about the online services CDTFA offers, including online registration for seller's permits and other accounts.
• CDTFA Offices – This comprehensive listing of all CDTFA offices makes it easy to find a local office near you.
• City and County Tax Rates – You will find a listing of current and historical tax rates.
• Contact Us – This page shows the various ways you may reach us to resolve your questions and concerns.
• Find Your Tax Rate – You can look up the current sales and use tax rate for a specific address.
• Get It in Writing – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
• News Releases – Our News Releases cover a broad range of topics, including updates to tax laws and to resources for taxpayers.
• Special Notices – Special Notices offer taxpayers guidance regarding law and policy changes, significant news, program updates, and other important information.
• Sign Up for CDTFA Updates – We send a monthly email detailing important business information, including Special Notices, Tax Information Bulletins, and updates for local services; sign up now to stay informed.
• Taxpayers' Rights Advocate (TRA) – If you are unable to resolve any tax issues with the CDTFA or if you would like more information regarding your rights, you can contact the Taxpayers' Rights Advocate Office.
• Verify a Permit or License – This page allows you to search a permit or license to verify a seller's permit, cigarette and tobacco products retailer's license, eWaste account, or underground storage tank maintenance fee account.
• Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
• Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to property collect, report, and pay local and district taxes.