10th Annual
Conference
|
WHAT ARE THE NEW EXHIBITOR REQUIREMENTS?
The City and County of San Francisco is requiring all exhibitors to obtain a transient
merchant license upon conducting business through direct merchandise sales from The
Moscone Center or Civic Auditorium show floor. A commercial exhibitor must at least have a
transient merchant license and may be required to have a business tax registration
certificate. --SAN FRANCISCO MUNICIPAL CODE, PART III,
ARTICLE 12B-
WHO DOES THIS APPLY TO?
Any exhibitor whose only business in San Francisco is to sell merchandise from Civic
Auditorium show floor MUST obtain a transient merchant license. This does not affect
exhibitors engaging in non-monetary exchanges such as placing merchandise orders.
All exhibitors who currently operate a business in San Francisco and have a valid registration certificate issued by the City and County of San Francisco Tax Collector and file business taxes annually are EXEMPT from this requirement.
In addition, the code requires all exhibitors to remit 10% of gross receipts from on-premise sales in excess of $5,000 from sales made during the quarter. --SAN FRANCISCO MUNICIPAL CODE, PART III, ARTICLE 3, SECTION 251, ET.SEQ.-
WHY?
The City and County of San Francisco has a comprehensive system of municipal licensing and
business tax registration requirements that apply to all business exhibitors similar to
the majority of cities located in a metropolitan commercial district.
Please notify your exhibitors of the business tax registration and/or license requirements. You will be held responsible for obtaining proof that your exhibitors either hold a valid registration certificate, or a valid transient merchant license, or are not conducting direct merchandise sales from the show floor.
For applications and complete information about the business tax registration certificate and/or transient merchant license please contact:
San Francisco Treasurer/Tax Collector's Office
City and County of San Francisco
Taxpayer Assistance Section
875 Stevenson Street, Room 220
San Francisco, CA 94103
Tel. (415) 554-4400