The CTCA 047 Form serves as a thorough mechanism for businesses to report and assess tourism-related contributions in accordance with the California Tourism Marketing Act. This document is split into several key sections, starting with business and billing information, which necessitates details such as the business name, address, and federal tax ID. Specifically designed for either parent companies or new business locations, it requires a unique tourism ID and the business's chosen assessment calculation based on its predominant revenue-generating activity—whether from accommodations or non-accommodations. Additionally, ownership changes, an essential part of maintaining accurate records, are addressed within the form, ensuring that any transitions in ownership, business closures, or openings are properly documented. The form also delves into the calculation of assessment fees, a critical process that decides the monetary contribution of a business based on its gross tourism receipts. This process is calculated using a detailed worksheet provided in the Form, requiring inputs like total gross receipts and the business's percentage of tourism-related revenue. Furthermore, for businesses that see significant shifts in tourism revenue or those claiming exempt status due to specific criteria, the form offers sections to denote these changes or declare exemption, requiring supporting documentation for validation. Lastly, it concludes with an option for businesses to elect a maximum assessment payment, alongside a certification part that must be signed under penalty of perjury, ensuring the authenticity and accuracy of the information provided. This comprehensive form, therefore, not only aids in the equitable collection of tourism assessment fees but also ensures a transparent, documented understanding between businesses and the California Travel and Tourism Commission.
| Question | Answer |
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| Form Name | Form Ctca 047 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | BIL, III, CTCA, Subchapter |
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TOUR8SM 1SS4SSM4NT 5ORM |
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58L4 ON4 5ORM 5OR 4137 LO31T8ON |
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Section 8. 2usiness Location 8nfor)ation |
Section 88. |
Parent or 2i((ing 8nfor)ation |
2usiness )ust have a sing(e 548N nu)ber New 2usiness Location
Section app(icab(e on(y to parent co)panies Sa)e as 2usiness Location
Touris) 8D #: |
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2usiness Na)e: |
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2i((ing Na)e: |
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2usiness 1ddress: |
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2i((ing 1ddress: |
3ity, State, Zip: |
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3ity, State, Z8P: |
3ontact Na)e: |
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3ontact Na)e: |
3ontact Tit(e: |
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3ontact Tit(e: |
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Phone nu)ber: |
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Phone nu)ber: |
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5ax nu)ber: |
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5ax nu)ber: |
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4)ai(: |
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5edera( Tax 8D: |
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5edera( Tax 8D: |
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Seg)ent 3ode: |
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Industry seg)ent (ist avai(ab(e at touris).ca.gov |
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Section 888. Ownership 3hanges to the 2usiness Location (isted in Section 8.
During the past year, have there been any of the fo((owing ownership changes? Note: The current owner is responsib(e for reporting )onths of gross revenue.
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3hange in 8dentity Na)e |
No |
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2usiness c(osed |
No |
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3hange in Ownership |
No |
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New 2usiness Location |
No |
Yes
Yes
Yes
Yes
New Na)e: Date of 3(osure:
Date of Opening/3hange: New 3ontact 8nfor)ation:
Section 8“. a 1ssess)ent 3a(cu(ation Note: if gross receipts for )onths are (ess than $ )i((ion see Section “.
5or purposes of ca(cu(ating the assess)ent for a business with a sing(e 548N nu)ber, that business )ay e(ect to be assessed based on the category and seg)ent in which it earns the )ost gross revenue, or based on the rate of assess)ent app(icab(e to each category or seg)ent 1cco))odations or
a. 4nter the ending )onth and year for the )onth period which you are reporting: The period shou(d ref(ect infor)ation fi(ed on the business' annua( tax return
b.Tota( 6ross Receipts fro) a(( operations for the period which you are reporting:
c.3o)p(ete assess)ent ca(cu(ation worksheet be(ow:
1SS4SSM4NT 31L3UL1T8ON ”ORKS744T:
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Exa)p(e accounting period ending Dece)ber 5, enter / 5.
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If gross receipts are (ess than $ )i((ion for )onths, see Section “.
6ROSS R4348PTS x P4R34NT TOUR8SM x R1T4 = 1SS4SSM4NT DU4
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1cco))odations |
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8nc(uding but not (i)ited |
6ross 1cco))odations |
Percentage of Touris): |
1cco))odations Rate: |
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1cco))odations |
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to hote(s, resorts, )ote(s, |
Receipts: |
Round to nearest who(e percentage. |
8nc(usive of any charges in conjunction |
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1ssess)ent 5ee: |
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inns, (odging, |
4nter portion of (ine "b" that is derived |
4nter percentage of revenue fro) "trave( |
with on overnight stay. |
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Per 1cco))odations Rate |
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ca)pgrounds, R“ parks, |
fro) acco))odations receipts. *See |
and touris)" for acco))odations |
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Dude ranches, etc. |
"acco))odation" exp(anation under |
receipts. "Trave( and touris)" defined in |
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1cco))odations Rate. |
Section 8“. b |
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8nc(uding but not (i)ited |
6ross |
Percentage of Touris): |
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to restaurants, retai(, |
Receipts: |
Round to nearest who(e percentage. 4nter |
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1ssess)ent 5ee: |
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attractions, trave( services, |
4nter portion of (ine "b" that is derived |
percentage of revenue fro) "trave( and |
attractions/recreation, trave( services, not |
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etc. |
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fro) |
touris)" for |
associated with services provided by an |
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receipts. "Trave( and touris)" defined in |
acco))odation. |
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Section 8“. b |
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3T31 |
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TOUR8SM 1SS4SSM4NT 5ORM |
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d. |
1ssess)ent 3a(cu(ation: su) of 1ssess)ent 5ee fro) (ines 3 |
and 3 : |
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e. |
Does your business pass the assess)ent fee on to the custo)er? |
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8f yes, enter the tota( a)ount co((ected fro) custo)ers on (ine |
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f. |
1ssess)ent Due: 4nter the greater a)ount between (ines d |
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8f gross receipts entered on (ine |
b are (ess than a )i((ion, this business is considered exe)pt and no fees are due. See Section “. |
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Section 8“. b - 4xp(anation of 3hange in Trave( and Touris) Revenue: |
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8f your business has experienced a significant change in gross revenue or percentage of touris), p(ease provide a brief exp(anation be(ow and sub)it re(evant docu)entation with your |
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assess)ent for). The definition of Trave( and Touris) Revenue as stated within the 3a(ifornia 3ode of Regu(ations, Tit(e . 8nvest)ent, 3hapter |
. , Touris) Marketing 1ct, Subchapter |
. Definitions, |
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ee , is: |
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Trave( and Touris) Revenue )eans 3a(ifornia Gross Receipts derived fro) expenditures to and/or within 3a(ifornia by peop(e who trave( at (east fifty 5 |
)i(es |
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fro) ho)e, one way, for purposes other than co))uting to work or schoo( or |
have an overnight acco))odation as part of the trave(, regard(ess of the distance |
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or purpose trave(ed. Ho)e as used in this definition )eans the p(ace where the person has resided for the )ost recent |
consecutive days. |
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Section “. Docu)entation of 4xe)pt Status
8f any of the fo((owing provisions app(y, check the appropriate box. 1 Touris) 1ssess)ent 5or) )ust be sub)itted in order for your exe)pt status to be deter)ined. 1dditiona( docu)entation )ay be required. 1ny pay)ent sub)itted fro) an exe)pt business is considered a contract for vo(untary assess)ent and wi(( not be subject to refund. 6overn)ent
3ode |
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The business derives no 3a(ifornia gross receipts fro) any industry seg)ent. State business type: |
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The business is a trave( agency and/or a tour operator with (ess than |
% of revenue derived fro) trave( within 3a(ifornia. |
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The business is a pub(ic entity or agency, i.e. govern)ent entity. |
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The tota( gross receipts entered in Section 8“. a , (ine b is (ess than $ , |
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. 1ctua( gross receipts )ust be entered to qua(ify. |
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Percentage of Touris) entered in Section 8“. a is (ess than %. 1ctua( gross receipts )ust be entered to qua(ify.
Section “8. Optiona( Pay)ent of Maxi)u) 1ssess)ent
This business opts to pay the )axi)u) assess)ent of $ , . 8f a)ount co((ected fro) custo)er exceeds the )axi)u) assess)ent, then tota( co((ected )ust be re)itted to Office.
Section “88. 3ertification
8 certify or dec(are under pena(ty of perjury under the (aws of the State of 3a(ifornia that the foregoing is true and correct.
Date: |
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Signature of 1uthorized Representative: |
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Printed Na)e of 1uthorized Representative: |
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1ny person who fi(es fa(se infor)ation concerning an assess)ent is civi((y (iab(e in an a)ount of not )ore than ten thousand do((ars $ , |
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8n addition to any a)ount owed as the assess)ent pursuant to 6overn)ent 3ode section |
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Due Date: 5ebruary |
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Make checks payab(e to |
3a(ifornia Trave( and Touris) 3o))ission. |
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Return the signed for) and pay)ent to our )ai(ing address: |
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Office of Touris) |
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PO 2ox |
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Pasadena, 31 |
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”hen no pay)ent is due, the signed for) )ay be faxed to |
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or e)ai(ed to assess)ent@touris).ca.gov. 5or further assistance, contact the |
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Touris) 1ssess)ent Progra) at assess)ent@touris).ca.gov or ca(( |
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3T31 |
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