Free California Excise Taxes Permit Application Individuals and Partnerships - California


File Size: 690.0 kB
Pages: 8
Date: January 28, 2009
File Format: PDF
State: California
Category: Tax Forms
Author: Excise Taxes Division
Word Count: 2,792 Words, 20,853 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/pdf/boe400eti.pdf

Download California Excise Taxes Permit Application Individuals and Partnerships ( 690.0 kB)


Preview California Excise Taxes Permit Application Individuals and Partnerships
California excise taxes permit application
IndIvIduals and partnershIps

BOe400etI rev. 6 (109)

State Board of equalization
Board MeMBerS
BETTY T. YEE San Francisco First District BILL LEONARD Ontario/Sacramento Second District MICHELLE STEEL Rolling Hills Estates Third District JUDY CHU, Ph. D. Los Angeles Fourth District JOHN CHIANG State Controller ExECUTIvE DIRECTOR Ramon J. Hirsig

2

Frequently Asked Questions

What types of excise tax permits can I apply for using this form?
You can use this form to apply for a permit from the State Board of Equalization (BOE) for one of the following excise tax programs: · Cigarette and Tobacco Products Tax · Alcoholic Beverage Tax · Emergency Telephone Users Surcharge · Energy Resources Surcharge · NaturalGasSurcharge

What are my responsibilities as the holder of an excise tax permit?
· You must file applications for registration, applications for permits or licenses, and tax or fee returns or reports.TheCalifornia RevenueandTaxationCode,Division2, parts13(CigaretteandTobaccoProducts Tax),14(AlcoholicBeverageTax),19(Energy ResourcesSurcharge),20(EmergencyTele phoneUsersSurcharge),and30(NaturalGas SurchargeunderCaliforniaPublicUtilities Code,Division1,Part1),requirepersonsmeet ing certain requirements to file applications for registration,applicationsforpermits,andtax returnsorreportsinsuchformasprescribedby theBOE. · You must furnish all the required information requested on applications for registration, tax returns, and other related reports. If you do not provide the information required on the applicationform,wemaynotbeabletoregister youorissueyourpermit.Inaddition,thelaw provides penalties for failure to file a return; failuretofurnishspecific,requiredinformation; andforfurnishingfraudulentinformation. · You must notify us if you move, sell, or change ownership of your business.Yourpermitis validonlyforthetypeofownershipspecified. You should notify us of any change in owner ship.Ifyoudonot,youcouldbeheldliable forthecontinuingbusiness'staxes. You should alsonotifyusimmediately,inwriting,ifyou discontinueyourbusiness.Promptnotification will help us close your account and return any securityyoumayhavedeposited. · You must provide identification numbers. You are required to provide certain identifica tionnumbers,aspreviouslynoted. See the disclosureinformationonthebackpageofthis packet. · You should notify us if you drop or add a partner.Thismayprotectformerpartnersfrom taxliabilitiesthatoccurafterthepartnership change.

Is there a charge for a permit?
No.However,ifyouareapplyingfora Cigarette andTobaccoProductspermit,youwillbe required to post a security deposit of at least $1,000.Securitymayalsoberequiredforother typesofpermits.

Will I need to apply for any other permits?
Youmayneedtoobtainaseller'spermitbefore wecanissueyourexcisetaxpermit.Ifyousell cigarettesand/ortobaccoproducts,youmust obtainalicenseundertheCigaretteandTobacco ProductsLicensingActof2003.Formoreinfor mation,callourTaxpayerInformationSectionat 8004007115(seepage7).Businessesthatplanto sellalcoholicbeveragesmustalsoobtainalicense from the Department of Alcoholic Beverage Control.

Is the information on my application available to the public?
Yourrecordsaregenerallycoveredbystatelaws thatprotectyourprivacy.However,somerecords aresubjecttopublicdisclosure,suchastheinfor mationprintedonyourpermit,namesofowners orpartners,yourbusinessaddress,andyourper mitstatus.Seealsothedisclosureinformationon thebackpage.

Why do you need to verify my social security and driver license numbers?
We need this verification to ensure the accuracy of the information you provide and to protect you against fraudulent use of your identification numbers.Asexplainedonpage4,ifyoursocial securitycardisnotreadilyavailable,youcanpro videotherdocumentation.

Excise Tax Permit Application Individuals and Partnerships January 2009

3

How do I apply for an excise tax permit?
Step 1: Make sure you have the documents you need to send with your application

Message from the Executive Director
We appreciate the fact that as the operator of a business, you are busy and have many responsibilities. You are responsible for income tax payments and for a variety of other obligations, such as payroll taxes, insurance, and employee benefits. For that reason, we want to make it as easy as possible for you to work with us. As you can see on page 7, we provide many services to help you with your questions. If you are unable to find the answers you need, please call our Taxpayer Information Section. Our trained representatives will be glad to help.

You will need to send us photocopies of certain documents with your application. Please read the short checklist in the shaded box on the next page. If you don't have the documents you need, please call our Taxpayer Information Section at 800-400-7115 (listen for "other taxes" and "excise taxes").

Step 2: Complete your application
Fill out the application on page 5 (perforated for easy removal). Be sure to refer to the "Tips" on page 4 and complete both sides. If you need help with the form or have questions, please call our Taxpayer Information Section.

Step 3: Send in application and support documents for processing
Make a copy of your completed application for your files, then mail the original application to: Excise Taxes Division; State Board of Equalization; P.O. Box 942879; Sacramento, California 94279-0056. Please be sure to sign and date your application and to include copies of all required documents. We cannot process your application until it is complete.

Step 4: After we review your application
We will review your application and let you know if you must make a security deposit. After the permit application and any required security are approved, we will register you and send you copies of pertinent forms. There is no charge for the permit.

Step 5: Filing tax or fee returns
We will let you know whether you must file returns on a monthly, quarterly, or annual basis. You must file a return even if you do not owe any tax or fee amounts for the reporting period. If you would like to make all of your tax or fee payments by Electronic Funds Transfer (EFT), please call 916-327-4208.

Excise Tax Permit Application Individuals and Partnerships January 2009

4
taxpayer information section

Tips for Completing Your Application
Please write or print neatly. Be sure to complete both sides of the form and to sign and date it.

800-400-7115

TDD/TTY 800-735-2929

Type of application
Checktheboxforthetypeofpermityouwishtoobtain.

required documents

You must include photocopies of the following documents with your completed and signed application form:
Driver license or state ID card for all owners/partners and their spouses. Social security card or other document that shows your social security number (paycheck stub, preprinted income tax label, or W2 form) or your Mexican voter registration card, for all o wners/partners.

Section I: Ownership information
Items 1 through 10: Ownership information All applicants: You must provide the information requested for each owner or partner (attach additional sheets with partner information if therearemorethantwopartners). Partnerships: You should provide a copy of your written partnership agreement,ifoneexists.Ifyoufileyouragreementwithusat the time you apply for a permit,andyouragreementspecifiesthatallbusiness assets are held in the name of the partnership, the law requires that we attempttocollectanydelinquenttaxorfeeliabilityfromthepartner ship'sassetsbeforeweattempttocollectfromthepartners'personal assets. Item 6 and 7: Social security and driver license number You must provide this information and copies of specified docu ments,aslistedatleft,forallownersandpartners.

You may also wish to include the following documents:
Copyofyourpartnership agreement,ifoneexists(see SectionIin"Tips"atright). Power of Attorney form, (BOE392),ifyouwishto designate someone to act on yourbehalf.Youmayobtain a copy from our Internet site or Taxpayer Information Sec tion(seepage7).

Section II: Business information
Item 2: Business address Entertheaddressofyourphysicallocationhere.DonotenteraPost OfficeBox,mailingservice,oranagentorbookkeeperaddress. Item 3: Mailing address Enteryourbusinessmailingaddresshere.Donotenteryourbook keeper'soraccountant'saddress. Item 8: Bookkeeper/Accountant information Enterbookkeeper/accountantinformation.Ifyouwishtoauthorize thatpersontoactonyourbehalf,youmustalsoattachaproperly completedpowerofattorneyform(seelistatleft). Item 10: Bank accounts Ifyoudonothaveabusinessaccount,enterinformationforyour personalaccount.

Section III: Requirements by category
Be sure to fully complete the section that applies to the type of per mit you wish to obtain.

Section IV: Certification
All owners or partnersmust sign this section. However, one partner may signif you attach a document signed by all general partners authorizing that person to sign the application.

Excise Tax Permit Application Individuals and Partnerships January 2009

BOE-400-ETI (FRONT) REv. 6 (1-09)

STATE OF CALIFORNIA

APPLICATION FOR REGISTRATION -- EXCISE TAXES
CIGARETTE AND TOBACCO PRODUCTS TAx LAw ALCOHOLIC BEvERAGE TAx LAw EMERGENCY TELEPHONE USERS SURCHARGE LAw ENERGY RESOURCES SURCHARGE LAw

BOARD OF EQUALIZATION
NATURAL GAS SURCHARGE LAw

SECTION I: OwNERShIP INFORMATION
1. PLEASE CHECk TYPE OF OwNERSHIP TAX

FOR BOE USE ONLY
OFFICE NUMBER

Sole Owner General Partnership Limited Liability Partnership

Photocopies of
Husband/wife driver license and social
Co-ownership security card are required
Limited Partnership Registered Domestic Partnership

ET

Enter Federal Employer Identification Number, (FEIN), if any
Each owner, co-owner, or partner must complete lines 2 through 9 and sign line 10.


If needed, please attach additional sheet(s) to include information for more than two partners.


OwNER OR PARTNER
2. FULL NAME (first, middle, last) 3. RESIDENCE ADDRESS (enter full address including zip code) 4. TELEPHONE NO. (residence) 5. DAYTIME TELEPHONE NO. 6. SOCIAL SECURITY NO. 7 DRIvER LICENSE . NO., STATE OF ISSUE, AND DATE OF BIRTH 8. PRESENT/PAST EMPLOYER 9. NAME, ADDRESS AND TELEPHONE NO. OF TwO PERSONAL REFERENCES 1. 1.

CO-OwNER OR PARTNER

( (

) )

( (

) )

-- tear at perforation --

2.

2.

10. SIGNATURE

SECTION II: BUSINESS INFORMATION
1. BUSINESS OR TRADE NAME (dba, if any) BUSINESS TELEPHONE NUMBER

(
2. BUSINESS ADDRESS (do not list P.O. box or mailing service) CITY STATE

)
ZIP CODE

3. MAILING ADDRESS (if different from No. 2 above)

CITY

STATE

ZIP CODE

4. DATE STARTED IN CALIFORNIA (month, day, year)

5. DAYS AND HOURS OF OPERATION

SUN.

MON.

TUE.

wED.

THURS.

FRI.

SAT.

6. ARE YOU

Starting a new business? Adding/dropping partner?

Making Internet sales? website address (http) Buying a business? Other

7. IF APPLICABLE, PLEASE INDICATE NAME OF FORMER OwNER AND ACCOUNT NUMBER

8. NAME OF BOOkkEEPER/ACCOUNTANT

ADDRESS

TELEPHONE NUMBER

(
9. REAL ESTATE OwNED -- DESCRIPTION/ADDRESS (business/personal) vALUE

)

AMOUNT OwING

(Continued on reverse)

BOE-400-ETI (BACk) REv. 6 (1-09)
10. NAMES OF BANkS, SAvINGS AND LOANS, CREDIT UNIONS (business/personal) ADDRESS ACCOUNT NUMBER TYPE OF ACCOUNT

11. BUSINESS RECORDS wILL BE MAINTAINED AT

SECTION III: REQUIREMENTS BY CATEGORY (complete only the category that pertains to the respective license/permit for which you are applying)
CIGARETTE AND TOBACCO PRODUCTS TAX LAw INFORMATION REQUIRED
1. NATURE OF BUSINESS

a.

b. c.

Cigarette manufacturer within California Outside California Cigarette distributor Chain store

d. e. f. g.

Cooperative association vending machine operator: Number of cigarette machines Common carrier Persons authorized to sell cigarettes on common carriers

h. i. j. k.



l.
2. SOURCE OF CIGARETTE/TOBACCO PRODUCTS SUPPLY (check applicable source)

Cigarette wholesaler Tobacco products distributor Tobacco products wholesaler Tobacco manufacturer within California Outside California Tobacco importer Imported direct from other states Imported direct from outside the country

Manufacturers' warehouse stock in California Manufactured in California
3. NAME OF MAJOR SUPPLIERS

Licensed wholesalers Licensed distributors
ADDRESS

PRODUCTS PURCHASED

4. wILL YOU BE STORING ALL OF YOUR CIGARETTE AND TOBACCO PRODUCTS AT YOUR BUSINESS LOCATION?



Yes

No If no, list all of your additional storage locations (attach additional page if necessary) EMERGENCY TELEPhONE USERS SURChARGE INFORMATION REQUIRED

1. CERTIFICATE OF PUBLIC CONvENIENCE NUMBER (ISSUED BY CA PUBLIC UTILITIES COMMISSION)

U __________ C
2. BILLING AGENT (if applicable) 3. TYPE(S) OF SERvICE OFFERED (check all that apply)



Local exchange Other (please explain)

Long distance

Long distance reseller

Cellular

vOIP

Billing Aggregator

ENERGY RESOURCES SURChARGE INFORMATION REQUIRED 1. will you be generating and reselling electrical energy? 3. Other (please explain) NATURAL GAS SURChARGE INFORMATION REQUIRED 1. Currently registered with Public Utility Commission (PUC) Number Public Utility Gas Corporation Federal Energy Regulatory Commission (FERC) Number Interstate Pipeline Consumer Yes No Yes No

2. will you be purchasing electrical energy without the State Energy Surcharge from the federal government?

2. Type of natural gas purchaser

SECTION IV: CERTIFICATION
I hereby certify that the statements contained in this application are correct to the best of my knowledge and belief, and that I am duly authorized to sign this application.
SIGNATURE NAME (type or print) TITLE DATE

FOR BOE USE ONLY
REPORTING BASIS

furnIshEd to applIcant
RETURNS/FORMS Pamphlet 4 Pamphlet 5 Pamphlet 10 Pamphlet 11 Pamphlet 15



SECURITY APPROvED BY REMOTE INPUT DATE

RECEIvED BY

BY DATE

Pamphlet 16 Pamphlet 20 Pamphlet 39



PERMIT/LICENSE ISSUED

CLEAR

PRINT

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Where can I get help?
Youmayhavequestionsabouthowtheexcisetaxlawsapplytoyourbusinessoperations.
Forassistance,pleasetakeadvantageoftheresourceslistedbelow.


website

taxpayer information section

www.boe.ca.gov
Our website includes lots of useful information. You can download publications­such as laws, regu ations,pamphlets, and policymanuals l ­ that will help you understand how the law applies to your operations. You can also read aboutupcoming Taxpayers' Bill of Rights hear ings and otherBoard meetings.
written tax advice

800-400-7115
TDD/TTY 800-735-2929

Customerservicerepresentativesareavail ablefrom8a.m.through5p.m.,Pacifictime MondayFriday,exceptstateholidays. Faxback Service.Call8004007115toorderfax copiesofselectedformsandnotices.Choosethe automatedservicesfaxoption.Thisserviceis available24hoursaday. Translator Services.Wecanprovidebilingual services for persons who need assistance in a languageotherthanEnglish.
taxpayers' rights advocate office

It is best to get tax advice from us in writing. You may be relieved of tax,penalty, or interest charges if we determine you did not correctly report taxbecause you reasonably relied on our written advice regarding aspecificsituation.For this relief to apply, your request for advice must be in writing, identify the taxpayer to whom the advice applies, and fully describe the facts and circumstances of the situation. Thisprotection isnot availablefor advice we give in person or over the phone. Send your request for written advice to: Excise Taxes Division State Board of Equalization PO Box 942879 SacramentoCA 942790056

Ifyouwouldliketoknowmoreaboutyour rightsasataxpayerorifyouareunableto resolveanissuewithus,pleasecontactthe Taxpayers'RightsAdvocateOfficeforhelpat 9163242798(ortollfree,8883242798).Their faxnumberis9163233319. Ifyouprefer,youcanwriteto: Taxpayers'RightsAdvocateOffice State Board of Equalization PO Box 942879 SacramentoCA 942790070 Toobtainacopyofpublication70,Understand ing Your Rights as a California Taxpayer,please visitourwebsiteorcallourTaxpayerInforma tionSection.

Excise Tax Permit Application Individuals and Partnerships January 2009

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California ExCisE TaxEs PErmiT aPPliCaTion PrivaCy noTiCE
Information Provided to the Board of Equalization
We ask you for information so that we can administer the state's tax and fee laws. We will use the information to determine whether you are paying the correct amount of tax or fees and to collect any amounts you owe. You must provide all of the information we request, including your social security number (used for identification purposes [see Title 42 U.S. Code sec. 405(c)(2)(C)(i)]). What happens if I don't provide the information? If your application is incomplete, we may not issue your per mit, certificate, or license. If you do not file complete returns, you may have to pay penalties and interest. Penalties may also apply if you don't provide other information we request or that is required by law, or if you give us fraudulent informa tion. In some cases, you may be subject to criminal prosecu tion. In addition, if you don't provide information we request to sup port your exemptions, credits, exclusions, or adjustments, we may not allow them. You may end up owing more tax or fees or receiving a smaller refund. Can anyone else see my information? Your records are covered by state laws that protect your privacy. However, we may share information regarding your account with cer tain government agencies. We may also share certain information with companies authorized to represent local governments. Under some circumstances we may release to the public the information printed on your permit or license, account start and closeout dates, and names of business owners or partners. When you sell a business, we may give the buyer or other involved parties information regarding your outstanding tax liability. With your written permission, we can release information regarding your account to anyone you designate. Can I review my records? Yes. Please contact your closest BOE office (see the white pages of your phone book). If you need more information, you may contact our Disclosure Officer in Sacramento by calling 916-445-2918. You may also want to obtain publication 58-A, How to Inspect and Correct Your Records. You may download it from the Internet at www.boe.ca.gov (look under "Forms & Publications") or order a copy from our Taxpayer Information Section by calling 800-400-7115. Who is responsible for maintaining my records? The officials listed below are responsible for maintaining your records. You may contact them by calling 916-445-6464 or writing to them at the address shown below: Excise Taxes Division State Board of Equalization Deputy Director, Property and Special Taxes Department 450 N Street, MIC:63 Sacramento, CA 95814-0063 We must collect information in order to administer the state laws listed below. Code sections are from the California Revenue and Taxation Code unless otherwise noted. · AlcoholicBeverageTax(sections32001-32557) · CigaretteandTobaccoProductsTax(sections3000130482, Health and Safety Code sections 104555-104558) · CigaretteandTobaccoProductsLicensingActof2003 (Business and Professions Code sections 22970-22995, Government Code section 15618.5, Penal Code section 830.11) · EmergencyTelephoneUsersSurcharge(sections4100141176) · EnergyResourcesSurcharge(sections40001-40216) · NaturalGasSurcharge(sections55001-55381,Public Utilities Code sections 890-900) · TaxonInsurers(sections12001-13170) We may disclose information to the proper officials of the following agencies, among others: · UnitedStatesgovernmentagencies:U.S.Attorney's Office; Bureau of Alcohol, Tobacco and Firearms; Depar tments of Agriculture, Defense, and Justice; Federal Bureau of Investigation; General Accounting Office; Internal Revenue Service; Interstate Commerce Commission · StateofCaliforniagovernmentagenciesandofficials: Air Resources Board; Department of Alcoholic Beverage Control; Department of Child Support Services; Depart ment of Consumer Affairs; State Controller's Office; Employment Development Department; Energy Commis sion; Department of Fish and Game; Department of Food and Agriculture; Forest Products Commission; Board of Forestry and Fire Protection; Franchise Tax Board; Department of Health Services; California Highway Patrol; Department of Housing and Community Development; Integrated Waste Management Board; State Lands Com mission; Department of Motor vehicles; California Public Utilities Commission; Department of Toxic Substances Control; State Water Resources Control Board · StateagenciesoutsideofCaliforniafortaxenforcement purposes · Cityattorneysandcityprosecutors;countydistrictattor neys, police and sheriff departments · Anyagencyauthorizedtoenforcelocaltobaccocontrol ordinances

Excise Tax Permit Application Individuals and Partnerships January 2009