Business News
SACRAMENTO – Betty T. Yee, chairwoman of the State Board of Equalization (BOE), is reminding taxpayers who are required to register and make use tax payments directly to the BOE, and who also requested an extension, that the May deadline is fast approaching.
BOE has made it easier to request relief from penalties and file for a one-month extension.
To date, more than 193,000 have registered with the BOE under the new law, and 79,748 have filed returns, with tax payments of $18.7 million.
At its March board meeting, board members heard from the taxpayer community that the April 15 deadline for filing created hardship for many businesses.
The board directed staff to make it clear to taxpayers that they may request relief from penalty and an extension.
In response, forms for both requests were placed on the home page of the BOE Web site and other locations convenient for the taxpayer.
Other items to assist taxpayers include a “Frequently Asked Questions” Web page, a step-by-step use tax efiling video tutorial, and publication 126, Mandatory Use Tax Registration for Service Enterprises located at www.boe.ca.gov. Additional links have been added to the BOE Web site to make it easier for taxpayers to find information and efile their returns.
Use tax is the equivalent of sales tax and is owed on taxable sales of products purchased from out of state vendors who did not collect sales tax.
Use tax rates are the same as sales tax rates, which vary in California from 8.25 percent to 10.75 percent, depending on location.
California use tax has existed since 1935 and was established to eliminate the price advantage out-of-state retailers would have over California businesses that pay sales tax to the BOE.
The new registration requirement, created by the Legislature and signed by the governor, applies to service businesses that are either an individual, partnership, corporation, or other business entity that meets all of the following conditions: 1) the business receives at least one hundred thousand dollars ($100,000) in gross receipts from business operations, both in-state and out-of-state, per calendar year; 2) the business is not required to hold a seller’s permit or certificate of registration for use tax; 3) the business is not a holder of a use tax direct payment permit; and 4) the business is not otherwise registered with the board to report use tax.
Those taxpayers subject to the new registration requirements must file returns for years 2007, 2008 and 2009.
While the due date for the 2009 calendar year was April 15, 2010, a one-month extension was easily secured by those who could not meet the deadline. The due date for years 2007 and 2008 are January 31, 2008, and January 31, 2009, respectively.
While a 10 percent penalty applies for all late returns, qualified purchasers may request a relief of the late payment penalties imposed pursuant to this new use tax registration requirement. Taxpayers may download form BOE-735, Request for Relief of Penalty, from the Web site.
The BOE estimates that the new use tax registration and reporting program will bring in revenue of $81 million in 2009-2010, $183 million in 2010-2011, and $367 million in 2011-2012.
The five-member California State Board of Equalization is a publicly elected tax board. The BOE collects more than $53 billion annually in taxes and fees supporting state and local government services. It hears business tax appeals, acts as the appellate body for franchise and personal income tax appeals, and serves a significant role in the assessment and administration of property taxes. For more information on other taxes and fees in California, visit www.taxes.ca.gov.
For more information:
Use Tax eFile Tutorial: www.boe.ca.gov/elecsrv/efiling/efile_demo/efile_use_tax.htm.
Frequently Asked Questions: Use Tax Registration: www.boe.ca.gov/sutax/useTaxRegFAQ.htm.
Publication 126, Mandatory Use Tax Registration for Service Enterprises: www.boe.ca.gov/pdf/pub126.pdf.
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- Written by: Editor
A total of 27 wineries and 11 associate members support the group’s mission to promote – both locally and globally – Lake County, California, as a producer of premium, high elevation wines and as a popular travel destination for individuals seeking something different and adventurous.
Boasting a growing number of vineyard acres, now up to more than 8,800 throughout the county, the area’s pristine climate, soils, clean air, and upper elevation grape growing opportunities continue to attract wine grape growers and winemakers.
The Lake County Winery Association now welcomes the Robledo Family Winery of Lakeport, the Hawk and Horse Vineyards of Lower Lake, and Quattro Fratelli Cellars of Lakeport as its newest members.
Having operated the very successful Robledo Family Winery Tasting Room in Sonoma, Reynaldo Robledo has opened his second facility on Soda Bay Road in Lakeport. This new Lake County tasting room is now open on Friday, Saturday, and Sunday with the grand opening scheduled for Saturday, May 22. (Details are available on the association’s Web site, www.lakecountywineries.org.)
“We are excited about the new opportunity for us, and to be a part of the Lake County Wine community,” Robledo said in October, when he announced his intentions for the winery. “Lake County is a special place that can grow wonderful wine grapes and produce fantastic wines.”
Robledo’s story from field worker to wine producer is one that spans 40 years. He came to the United States in 1968, traveling from the state of Michoacán, Mexico.
Spending nearly 30 years working in several vineyards, he expanded his grape growing and winemaking knowledge, eventually becoming one of the most successful vineyard consultants and winery owners in California Wine Country. He formed his own business, Robledo Vineyard Management, LLC, in 1996; and in October 2003 he opened the Robledo Family Winery in Sonoma.
Explaining his decision to grow grapes and open a new facility in Lake County, Robledo said he has found the right location for producing his Cabernet, Tempranillo, Pinot Blanc, Sauvignon Blanc and Petit Syrah varietals.
“I feel Lake County has very good potential for wines – good land and good grapes,” he said in a recent interview. He realized he could afford to buy and work 85 acres in Lake County, something he would not be able to do in Napa, and is making excellent wine with the grapes he is growing, he added.
Information about Robledo’s Lake County facility will soon be added to the winemaker’s website, www.robledofamilywinery.com. Individuals interested in scheduling a tasting may call 707-263-0100.
Hawk and Horse Vineyards at Diamond B Ranch is family-owned and operated by Mitch and Tracey Hawkins. Located on the historic 900-acre El Roble Grande Ranch off Highway 29 near Lower Lake, the Hawkins’ vineyards are situated in Lake County’s Red Hills AVA (American Viticultural Area), a short 25 minute commute from their home in Calistoga.
The Hawkins are passionate and dedicated to every aspect of the winegrape growing process and wine making practices, from careful selection of ground cover and placement of special habitats for owls to keep their vineyards clear of pests to the expertise of the winemakers they’ve selected.
“Our aim in wine making is to bring forth the unique terroir of our site,” says Tracey Hawkins. “It takes a very special place to give the winemaker exactly what he is looking for directly from the vineyard with minimal intervention in the wine making process. Lake County offered us that. Lake County is in a unique position to offer wine- growing conditions that cannot be outdone anywhere in the new world or old. Our high altitude vineyard is producing wine that has won international gold medals on every release to date.
“Here we have pristine air, natural spring water, and beautiful red volcanic soil, with vineyard elevations between 1,800 and 2,200 feet. In addition, it is a place of history and exquisite natural beauty,” she said.
Operating vineyards that are Demeter biodynamic and certified organic, the Hawkins have owned the ranch property for about 20 years. They planted the vineyards, primarily in Cabernet Sauvignon, in the year 2000.
“We have been blessed with one of the most beautiful and pristine sites in the North Coast, and we intend to keep it that way,” Hawkins added.
They operate part of their ranch as an equestrian facility; and besides producing award-winning wine grapes, the Hawkins provide a home to American Saddlebred and Quarter horses and Scottish Highlander cattle. They grow olives, herbs, and vegetables for private use.
Additional information about Hawk and Horse Vineyards may be found on the business’ Web site, www.hawkandhorsevineyards.com.
Another Lake County couple, Bill and Patty Brunetti, is finding a new interest in home winemaking at their Quattro Fratelli Cellars and vineyard in Lakeport.
After Bill Brunetti sold his grocery store, Bruno’s Foods, in 2006 and became what he considers “semi-retired,” he and his wife Patty began work on their one-acre vineyard of Zinfandel and Viognier grapes.
About three years ago, they created their own small winery and developed wine caves for storing their homemade vintages. The name, Quattro Fratelli, means “four brothers” in Italian and was chosen by the Brunettis in honor of Bill’s grandfather and his three brothers.
Although home winemaking is a relatively recent hobby for the Brunettis, the passion for high quality wine is not new to Bill, who developed a Lake County wine section at Bruno’s and enjoyed being in charge of buying and merchandising the wine for the store.
“I always had a love for the wine business,” says Bill Brunetti. “I'm a big believer in promoting local wines.”
His passion for the wine business and his marketing skills led to an appointment to the Lake County Winegrape Commission board of directors as a public member in 2009.
As chair of the commission’s Industry Relations Committee, he is charged with marketing the winegrape commission to the local stakeholders in the area – to politicians, restaurants, businesses and wineries.
The Brunettis’ Quattro Fratelli Cellars is not open to the public. However, Robledo Family Winery Tasting Room is now open for tasting on the weekends and Hawk and Horse Vineyard is open by appointment only.
Robledo Family Winery and Hawk and Horse Vineyards plan to be among the participants pouring during the 2010 Lake County Wine Adventure, scheduled for the weekend of July 24-25, 10 a.m. to 5 p.m. each day.
Visit the Lake County Winery Association Web site, www.lakecountywineries.org, for details about the LCWA’s signature annual wine tasting event. Tickets for the event are $35 per person if purchased online and $40 per person the day of the event.
The Lake County Winery Association was founded in 2007 and works closely with the County of Lake, the Lake County Winegrape Commission, and other county businesses and organizations to increase tourism throughout Lake County.
Associate members include the Lake County Wine Studio, Lake County Winegrape Commission, Sea Breeze Resort, The Villa Barone, Trilogy Glass & Packaging, M.A. Silva Corks USA, Wine Country Guide, Ag Unlimited, Encore! Glass, and Insurance Management Corporation.
For more information about the association and a list of the member wineries and their locations, visit the LCWA website at www.lakecountywineries.org or contact Monica Rosenthal at 707-355-2762 or
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- Written by: Monica Rosenthal and Susan Stout
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