What types of businesses are assessable?
Any business in one of the five Industry Segments adopted by the California Travel and Tourism Commission is potentially assessable. The five industry segments are: • Accommodations • Restaurant and Retail • Attractions • Transportation and Travel Industry • Passenger Car Rental Industry See Industry Segment List on Forms for a complete list of the specific businesses in each category. If your business is in one of these five industry categories and receives a form, you are required by law to complete the form. However, it is the business owner’s responsibility to report the percentage of revenue from tourism at that business location.