How to resolve AdBlock issue? 
Business News
- Details
- Written by: Editor
SACRAMENTO – With the holiday season here, the Board of Equalization (BOE) reminds Californians of their seasonal tax obligations.
Sales of many seasonal items, such as Christmas trees and firewood, are taxable.
In addition, purchases of many holiday items, such as holiday cards and books, are taxable even when purchased from an out-of-state seller.
Consumers are reminded that use tax is due on purchases they make from out-of-state retailers online – even if the retailer does not charge California tax.
Firewood sales, as well as labor or service charges related to firewood sales (cutting, splitting, delivery, etc.) are taxable. Christmas trees, wreaths, ornaments, and other similar holiday items are also subject to sales tax.
If you plan to sell any of these items this holiday season, you should register with the BOE and obtain a seller’s permit.
Generally, there is no sales tax exemption for charities, nonprofits, and civic organizations.
Individuals or organizations that make three or more sales in any 12-month period should contact the BOE to apply for a seller’s permit. Those planning to sell only during the holiday season should apply for a temporary seller’s permit.
BOE representatives perform inspections statewide at flea-markets, Christmas tree lots, and street-vending locations to ensure that businesses are properly registered.
For more information about obtaining a California seller’s permit, see publication 73, Your California Seller’s Permit. For more information about nonprofit organizations, see publication 18, Nonprofit Organizations, available online at www.boe.ca.gov , or contact the BOE’s call center at 800-400-7115.
The BOE advises that consumers keep receipts from online purchases. Most consumers are familiar with sales tax that is applied when a purchase is made from a California retailer.
When a purchase is made from an out-of-state retailer, however, if the retailer does not collect California tax, as is the case with many out-of-state retailers, the consumer is required to self-report and pay use tax on the purchase.
Consumers should keep receipts from online and catalog purchases from out-of-state retailers to make sure that California tax was collected. The rate of use tax owed is equivalent to the sales tax rate where the items will be used, which usually means where the purchaser lives.
Use tax can be reported by individual and business taxpayers who are not required to hold a seller’s permit through a separate line on their California income tax return. A BOE consumer use tax return can also be filed directly to BOE.
The consumer use tax return, along with an information booklet, California Use Tax for Purchases Made from Out-of-State Businesses, is available for download at http://www.boe.ca.gov/pdf/pub79b.pdf . If the purchaser has a seller’s permit, the use tax should be reported on their regular return.
For more information, see the links below or contact the BOE’s call center at 800-400-7115.
The 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 .
- Details
- Written by: Editor
Come shop for that special gift for the holidays.
Santa Claus is coming to town at Angelina’s Bakery starting Dec. 4. Bring the children for a photo with Santa, cookies and hot chocolate.
Stroll the streets of Lakeport, listen to Christmas music, shop for Christmas, maybe have dinner out and see Santa with the kids.
Don’t forget to get raffle tickets for the 8-foot Christmas stocking which will be given away Dec. 18 at Angelina’s Bakery at 7 p.m.
Also keep collecting your $50 certificates to enter the drawing for cash prizes. You need five to enter.
Merry Christmas and happy shopping from the Lakeport Main Street Association.
- Details
- Written by: Editor
The 12 million pound decline reflects reported decreases in air, water, and land releases and off-site transfers.
The data comes from the EPA’s Toxics Release Inventory, commonly referred to as TRI. It’s one of the EPA’s largest publicly available databases, arming communities with valuable information on more than 650 toxic chemicals released by various industries. The chemical information in the inventory is calculated by industrial facilities and reported to the EPA, as required by law.
“We encourage people to use data from the Toxics Release Inventory in order to gain a better understanding of what is being released into their neighborhoods,” said Laura Yoshii, acting EPA administrator for the Pacific Southwest region. “Industry and communities informed with accurate information can use the inventory as a starting point to find opportunities to reduce the amount of pollutants released into the air we breathe, the water we drink and the land we enjoy.”
In California, 1,336 facilities reported a total of 44 million pounds of toxic chemical releases.
Total releases include toxic chemicals discharged by facilities to air, water, land, and underground, and the amount transferred off-site for disposal. Regulatory controls apply to many of the reported releases. Reporting facilities must comply with environmental standards set by local, state and federal agencies.
Here’s a look at toxic releases in California from 2006 – 2008, reported in pounds:
Type of release 2006 2007 2008
Air 16,899,520 15,253,412 12,471,128
Land (On-site) 14,259,549 27,503,142 23,719,878
Underground Injection 50,938 69,922 104,807
Water 5,018,431 4,058,695 2,227,272
Off-site disposal 8,981,037 9,059,482 5,420,739
Total On- & Off-site releases 45,20,9475 55,944,653 43,943,824
Data from 2008 in California show:
Total reported on-site and off -site releases decreased 21 percent due primarily to decreases across all media – air, water and land releases and off-site transfers with the exception of the increase in underground injection releases.
Air releases decreased by 18 percent, 2.9 million pounds.
Water releases decreased by 45 percent, 1.8 million pounds.
California reported an increase in underground injection releases of 50 percent, 34,885 pounds.
The top five released chemicals are lead, ammonia, asbestos, zinc compounds, and nitrate compounds.
Hazardous waste, petroleum refineries and gold ore mining account for 68 percent of total releases.
In California, 8 million pounds of total releases of PBT chemicals were reported, a 19 percent decrease or 1.9 million pounds. Lead and lead compounds top the list.
Annual Toxics Release Inventory reporting began in 1987 after the enactment of the Emergency Planning and Community Right-to-Know Act (1996). The inventory provides information to the public on annual toxic chemical releases reported by certain industrial and federal facilities.
The TRI does not include data on toxic emissions from cars and trucks, nor from the majority of non-industrial sources, such as agriculture. In 2000, TRI expanded to include persistent bioaccumulative and toxic chemicals, or PBTs, at ranges from 0.1 grams to 100 pounds. PBT pollutants are toxic chemicals that remain in the environment and food chain, posing risks to human health and ecosystems.
The top facilities in California for total on-site and off-site releases of all chemicals (reported in pounds) are:
Chemical Waste Management Inc., Kettleman City, 15,966,454.
Western Mesquite Mines Inc., Brawley, 4,092,180.
Clean Harbors Buttonwillow LLC, Button-Willow, 1,662,201.
Valero Refining Co. (California Benicia Refinery), Benicia, 1,611,849.
Shell Oil Products US (Martinez Refinery), Martinez, 883,422.
Chevron Products Co. Div. of Chevron USA Inc., El Segundo, 862,304
Chevron Products Co. (Richmond Refinery), Richmond, 808,729.
Tesoro Refining & Marketing Co., Martinez, 761,889.
Exide Technologies, Los Angeles, 730,496.
ConocoPhillips San Francisco Refinery, Rodeo, 711,139.
TRI Explorer is a tool that you can use to see the Toxics Release Inventory (TRI) data. It allows you to look at data by state, county, or zip code; by chemical; or by industry. It provides maps that you can click on to find TRI facilities, chemicals and industries in a particular area.
National TRI Findings:
There was a 6 percent decrease in total reported releases into the environment nationwide from 2007 to 2008.
The number of facilities reporting chemical releases decreased 5 percent nationally.
Total PBT chemical releases decreased by 2 percent nationwide
For more on the TRI program including additional city, county and facility information, please visit the EPA’s Web sites: www.epa.gov/tri, www.epa.gov/triexplorer and www.epa.gov/enviro.
State fact sheets are available at www.epa.gov/region09/toxic/tri/ and www.epa.gov/triexplorer/statefactsheet.htm .
For more information on the PBT Chemicals Program, please visit the EPA’s Web site at www.epa.gov/opptintr/pbt .
Follow the U.S. EPA's Pacific Southwest region on Twitter: http://twitter.com/EPAregion9 .
- Details
- Written by: Editor
The answers are available at the Lake County Chamber of Commerce workshop at 6 p.m. Monday, Dec. 14.
Chamber Member John Tomkins will present the answers to these questions and more in a discussion on year-end tax saving tips for businesses.
The seminar will take place in the Lakeport City Council Chambers at 225 Park St.
For more information contact the Lake County Chamber of Commerce at 707-263-5092 or register online at www.lakecochamber.com .