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Contra Costa California Form W-8: What You Should Know

The Cal Assessor Office is located at 2430 R St. North, Ste. 3100, San Francisco, CA 94103. For further assistance, contact: Contra Costa County. California Department of Assessor and Tax Collector. . The State of California, Department of Finance, Division of Industrial Finance, 888-4-IMAGINATION) Please note that California does not require filing a business license when the purpose of the operation is solely to sell and deliver goods. In addition, California does not generally require a Business License, unless you are selling goods to individuals or other legal entities. Therefore, if you are selling goods to consumers or members of the public, you will need a Business License. The California Department of Business Oversight (DBO) does not issue Business Licenses. California does require a Business License when the purpose of the business is to provide services which may involve the processing of goods purchased for resale or distribution of goods. Such services include: the processing, packing and shipping of goods; the sale of goods in any format or method; the transportation of goods to consumers; the sale of goods to vendors; the provision of information or products which you intend to sell to consumers, consumers and/or members of the public; the provision of advice and technical assistance regarding the processing of goods purchased for resale or distribution of goods, including advertising services; and sales of goods for resale to or from a nonprofit organization. Your business must also have a valid and active Certificate of Good Standing from the local Board of Equalization in which case you do not need to file a Business License in California. California does not require a Business License when the purpose of the business is to acquire, provide or transfer ownership of real property. Therefore, if you are buying or selling real property, you will need a Business License. California does not require a Business License when the purpose of the business is to engage in commerce in goods or services or the provision of such services. However, if you are offering to sell food and/or services for resale, you will need a Business License. For further assistance, contact: California Department of Assessor and Tax Collector.

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