10 CCR s 5350

Cal. Admin. Code tit. 10, s 5350

CALIFORNIA CODE OF REGULATIONS
TITLE 10. INVESTMENT
CHAPTER 7.65. TOURISM MARKETING ACT
SUBCHAPTER 1. DEFINITIONS
This database is current through 01/05/07, Register 2007, No. 1.
s 5350. Definitions.

(a) "Accommodation Location" is any passenger car rental location on the
property of a hotel, motel or other accommodation facility.

(b) "Act" means the California Tourism Marketing Act, Government Code
Section 13995et seq.

(c) "Airport Location" is any passenger car rental location on an airport
property or servicing an airport and subject to either an airport
concession agreement or an airport access fee agreement.

(d) "Assessed Business" means a Business which derives any California
Gross Receipts from a California Business Location from one or more
Industry Segments and participates in the Tourism Assessment Program by
paying an annual Assessment pursuant to the Act.

(e) "Assessment" means the amount of Business Location annual fees owed by
the Assessed Business to the Office pursuant to the Act.

(f) "Assessment Rate" for the Passenger Rental Car Industry Segment shall
be calculated by taking (i) the funding required for the Commission under
the Act ($25,000,000 for fiscal year 2006-2007; $50,000,000 for fiscal
year 2007-2008 and thereafter) less (ii) the Estimated Amount for such
fiscal year, and dividing this result by (iii) the estimated Revenue for
the entire Passenger Car Rental Industry segment for such fiscal year as
determined under Section 5371.1 below. For all other segments, the
"Assessment Rate" shall be as determined by referendum under the Act.

(g) "Authorized Representative" means a person authorized by the Business
to sign and provide the information required in the Registration Form and
the Ballot. Examples of authorized representatives include sole
proprietor, corporate officers, general partners and fiduciaries.

(h) "Ballot" means the written document sent to Assessed Businesses
consisting of the information listed in Section 5355.

(i) "Business" means an individual (sole proprietorship), partnership,
fiduciary, corporation, association, or any other business organization,
whether operating on a profit or nonprofit basis.

(j) "Business Location" means the California street address where Travel
and Tourism Revenues are generated by a Business. If the Business has more
than one business license for a single address, then each activity
requiring a business license is a separate Business Location.

(k) California Travel and Tourism Commission ( "CTTC") is the commission
that promotes California as a tourism destination, both domestically and
internationally. It is headquartered at 980 9th Street, Suite 480,
Sacramento, CA 95814.

(l) "California Gross Receipts" means gross receipts minus returns and
allowances from sales in California. Examples of California Gross Receipts
are the amount shown on line 1c of Schedule F, Form 100 of the California
Franchise Tax Board, 1996 revision date, line 3 on Schedule C, Form 1040
of the Internal Revenue Service, 1996 revision date, or for multi-state
operations, column (b) on line 3, "total sales" of schedule R-1 of the
California Franchise Tax Board, 1996 revision date.

(m) "Commissioner" means a member of the board of commissioners of the
California Travel and Tourism Commission, established pursuant to
Government Code Section 13995.40.

(n) "Estimated Amount" means for a given fiscal year the sum of the amount
estimated by the Office to be (i) payable as Assessments by all Assessed
Businesses other than the Passenger Car Rental Industry Segment and (ii)
contributed by the State of California general funding.

(o) "Exempt Business" means a Business meeting one or both of the
following requirements:

(1) The Business is an Exempt Travel Agent/Tour Operator; and/or

(2) The Business is a Public Body.

(p) "Exempt Business Location" means a Business Location meeting one or
more of the following:

(1) The Business Location derives less than one percent (1%) of its
California Gross Receipts from Travel and Tourism Revenue within
Industry Segment(s);

(2) The Business Location derives California Gross Receipts from
any of the following Industry Segments within the attractions and
recreation Industry Category where the business does not charge an
admission fee or gate: museums and art galleries, arts or science
center, historical society, planetarium, botanical and zoological
gardens, aquarium, animal and reptile exhibit and arboretum;

(3) The Business Location derives Revenue from any Industry
Segment(s) in the restaurants and retail Industry Category, where
the business activity meets one or more of the following
definitions:

(A) Contract feeders serving hospitals, schools, prisons, employee
cafeterias and/or restaurants;

(B) Catering vendor trucks serving job sites and other employment
locations; and/or

(C) Restaurants on university campuses and military bases; and/or

(4) The Business Location has California Gross Receipts under one
million dollars ($1,000,000) for the accounting period listed in the
Business' most recent income tax return. If the accounting period is
less than twelve (12) months, California Gross Receipts shall be
annualized using the formula described in section 5353(g).

(q) "Exempt Revenues" means:

(1) Within the attractions and recreation Industry Category,
California Gross Revenue from rentals of the following for more than
thirty (30) days: canoes, houseboats, pleasure boats, rowboats,
sailboats, surfing equipment and spaces in marine basins and/or
yacht basins.

(2) Within the travel and transportation Industry Category,
California Gross Revenue from interstate transportation and/or sales
of diesel fuel.

(3) Within the travel and transportation Industry Category,
California Gross Revenue from regular route intrastate and
interstate bus service; provided, however that Exempt Revenues shall
not include California Gross Revenue derived from bus service which
is of a type that requires authority (whether in the form of a
certificate of public convenience and necessity or a permit) to
operate as a charter-party carrier of passengers pursuant to Chapter
8 (commencing with Section 5351) of Division 2 of the Public
Utilities Code.

(r) "Exempt Travel Agent/Tour Operator" means a Business which meets both
of the following requirements:

(1) It derives at least 51% of its California Gross Receipts from
one or more of the following Industry Segments: travel agencies
and/or tour operator/packager & wholesaler ( "Travel Agent"); and

(2) It derives less than twenty percent (20%) of its Travel Agent
California Gross Receipts from Travel and Tourism Revenue where the
travel occurs within California.

(s) "Industry Category" means the following classifications within the
tourism industry:

(1) Accommodations.

(2) Restaurants and retail.

(3) Attractions and recreation.

(4) Transportation and travel services.

(5) Passenger Car Rental Industry.

The definition of each Industry Category is the sum of all Industry
Segments contained within that Industry Category. For example, the
accommodations Industry Category is the sum of its Industry
Segments, including motel, vacation lodges and ski lodges.

(t) "Industry Segment" means those subsets of Industry Categories
contained in Section 5352.

(u) "Office" means the Office of Tourism of the State of California,
Business, Transportation and Housing Agency that administers the
California Travel and Tourism Assessment including processing of all
payments. It is also located at 980 9th Street, Suite 480, Sacramento, CA
95814.

(v) "Paid in Full" means the Assessed Business has paid all past and
current annual Assessments, late fees and/or penalties due.

(w) "Passenger Car Rental Industry Segment" is defined as those companies
renting passenger vehicles at an Airport Location or Accommodation
Location. Passenger Vehicle is as defined in Section 465 of the California
Vehicle Code.

(x) "Public Body" means a public entity or a corporation where a majority
of the corporation's board of directors is appointed by a public official
or public entity, or serves on the corporation's board of directors by
virtue of being elected to public office, or both. As used herein, a
"public entity" is an agency, department or instrumentality of the United
States, State of California, or any political subdivision thereof. As used
herein, a "public official" is an employee of a public body or a person
elected to the public body, who serves as a representative of that public
body when making the appointment.

(y) "Registration Form" means the form described in Section 5353.

(z) "Referendum" means any vote by mailed ballot of measures approved by
the Secretary pursuant to Government Code Section 13995.60 and/or
13995.92.

(aa) "Referendum Request" means the method used by Assessed Businesses to
place on a Referendum additional Commissioner candidates and/or a
different assessment level pursuant to Government Code Section 13995.62
and section 5354.1 of this chapter.

(bb) "Revenue" is all paid time and/or mileage charges only, as shown on
each concluded Rental Agreement, net of any discount at California Airport
Locations and Accommodation Locations.

(cc) "Secretary" means the Secretary of the Business, Transportation and
Housing Agency, or his/her designee.

(dd) "Travel and Tourism Revenue" means California Gross Receipts derived
from expenditures to and/or within California by people who (1) travel at
least fifty (50) miles from home, one way, for purposes other than
commuting to work or school; or (2) have an overnight accommodation as
part of the travel, regardless of the distance or purpose traveled. "Home"
as used in this definition means the place where the person has resided
for the most recent 31 consecutive days.

(ee) "Voluntary Participant" means a Business which participates in the
Tourism Assessment Program pursuant to Government Code Sections 13995.49
or 13995.77.

(ff) "Weighted Vote" means a vote equal to the Assessment paid by the
Assessed Business; used to determine issues on a Referendum pursuant to
Government Code Section 13995.64.

Note: Authority cited: Section 13995.69, Government Code.
Reference: Sections 13995.20, 13995.40, 13995.49, 13995.60,
13995.64, 13995.65.5, 13995.77 and 13995.92, Government Code.

HISTORY

1. New chapter 7.65 (sections 5350-5354) and section filed 1-29-97 as an
emergency; operative 1-29-97 (Register 97, No. 5). A Certificate of
Compliance must be transmitted to OAL by 5-29-97 or emergency language
will be
repealed by operation of law on the following day.

2. Amendment of subsection (k)(2) filed 2-24-97 as an emergency; operative
2-
24-97 (Register 97, No. 9). A Certificate of Compliance must be
transmitted
to OAL by 6-24-97 or emergency language will be repealed by operation of
law on
the following day.

3. Certificate of Compliance as to 1-29-97 and 2-24-97 orders, including
amendment of subsections (g), (k)(4) and (o) and of Note, transmitted to
OAL 3-
26-97 and filed 5-6-97 (Register 97, No. 19).

4. Amendment of subsection (d), new subsections (e) and (i) and subsection
relettering filed 7-1-97; operative 7-1-97 pursuant to
Government Codesection 11343.4(d) (Register 97, No. 27).

5. Change without regulatory effect adding new subsections (k)(5) and
(l)(3)
filed 8-29-97 pursuant to
section 100, title 1, California Code ofRegulations (Register 97, No. 35).

6. Amendment of subsection (e) filed 12-8-99 as an emergency; operative
12-8-
99 (Register 99, No. 50). A Certificate of Compliance must be transmitted
to
OAL by 4-6-2000 or emergency language will be repealed by operation of law
on
the following day.

7. Reinstatement of section as it existed prior to 12-8-99 emergency
amendment
by operation of Government Code section 11346.1(f) (Register 2000, No.
25).

8. Amendment of subsection (e) filed 7-17-2000; operative 7-17-2000
pursuant
to Government Code section 11343.4(d) (Register 2000, No. 29).

9. Amendment of section and Note filed 8-7-2001; operative 9-6-2001
(Register
2001, No. 32).

10. New subchapter 1 heading and amendment of section and Note filed
12-29-2006
as an emergency; operative 1-1-2007 (Register 2006, No. 52). A Certificate
of Compliance must be transmitted to OAL by 5-1-2007 or emergency language
will
be repealed by operation of law on the following day.

10 CCR s 5350, 10 CA ADC s 5350
1CAC

10 CA ADC s 5350

END OF DOCUMENT