Posts Tagged ‘Board of Equalization’

The Danger of Offering a “No Tax Sale” is What the Board of Equalization Will Think About It

Tuesday, November 12th, 2013

Cause this kind of ad, as seen on Geary, might suggest that nobody is going to pay the sales tax for the purchase of your overpriced* mattress.

And I’ll tell you, our BoE doesn’t really care who pays them the money as long as it gets paid. So something like “We Pay Your Sales Tax” is preferred.

Just saying.

*I need a commissioned salesperson to buy a bed? I didn’t have one when I bought my car, so why should I have one for a simple mattress purchase? Anyway, something like this will work for you.

 

Here’s the Way Tax Authorities Discover that You’re Undereporting Cash Income at Your Restaurant or Bar – It’s Easy!

Friday, March 30th, 2012

I suppose that somewhere in the universe there are Japanese and Japanese-American restaurant owners operating Chinese food places, but that’s certainly not the case in San Francisco’s Richmond District, which has a mess of Chinese  and Chinese American operators of Japanese restaurants.

As here, at Fune Ya, which used to operate on Clement Street. Read about its tax problems via Will “Big Daddy” Kane right here.

Photo via the Richmond District Blog

How do the state and federal authorities know that you taking the cash that customers give you and simply putting it your pocket? They don’t need to visit your place, they just look at monthly reports and compare them with neighboring businesses. So if you pocket half the cash customers give you that means that your “credit card percentage,” the percentage of sales you make from credit cards, goes up, a lot. And I guarantee you that your CCP will be higher than similar businesses in your area. That’ll make you stand out.

Like these people from this other place down in San Mateo County:

“Taxpayer operates a restaurant. For audit, taxpayer provided bank statements and credit card  merchant statements for the audit period, and guest checks and cash register tapes for December 2007. The Sales and Use Tax Department (Department) found that bank deposits exceeded reported total sales, and, for several months, there were no deposits of cash, which were indications that reported taxable sales were understated.”

In that case, the CCP was an impossible 100%. And also, the owners apparently deposited their cash anyway, which also looks funny.

Anyway, if you skim a little bit occasionally, you’ll get away with it. But you won’t save all that much money and you’ll have to keep up with it on a daily basis. And you’ll have to prevent your lousy employees from finding out and reporting you or finding out and skimming from you yourself. It gets complicated.

Now, if you’re used to flagrantly violating any laws you please, then you’re not going to like dealing with one  THOMAS E. FRANKOVICH (State Bar No. 074414). Why? Because he’ll send somebody in a wheelchair into your restaurant and then it’s game over, man. Game over:

“Plaintiff CRAIG YATES is a person with physical disabilities who, on or about March 10, 2008, March 14, 2008, March 16, 2008, August 15, 2008, August 23, 2008, December 20, 2008, March 7, 2009 and March 26, 2009, was an invitee, guest, patron, customer at defendants’ FUNE YA JAPANESE RESTAURANT, in the City of San Francisco, California. At said time and place, defendants failed to provide proper legal access to the sushi bar, which is a “public accommodation” and/or a “public facility” including, but not limited to entrance, dining area, men’s restroom and women’s restroom.”

So, all the money you “saved” through skimming gets paid out to lawyer Tom Frankovich.

And then you shut the place down.

Oh well.

Subway Sandwich Trilogy: Toasting Costs Extra – You Pay Sales Tax on Toasted Subs, But Not on Nontoasted Subs

Wednesday, March 28th, 2012

See?

Click to expand

So the only way to stick it to the Man is to say, “No toasting for me, please.”* (And, of course, get it to-go, as young Akit helpfully points out.) Then, you save like 75 cents every time you get lunch.

This situation really isn’t the fault of the California State Board of Equalization, but it just happens to be the agency what has the job of interpreting and enforcing some of the cray-cray laws** passed in Sacramento, so what can you do?

*And no cucumbers. Cucumbers are horrible, IMO.

**You’re too young to remember the famous snack tax, but I’m not. It didn’t last too long.

Why is McDonalds Charging Sales Tax on Donations? Anyway, the New San Francisco Happy Meal is Exactly the Same as the Old

Thursday, December 1st, 2011

Well here it is, the before and after of the San Francisco Happy Meal from McDonalds.

Today’s the day that the San Francisco’s Healthy Meal Incentives Ordinance kicks in. The upshot is that now you have to donate 10 cents to Ronald McDonald House in order to get the toy.

See?

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(Note the apple slices in the upper right. They’ve been around for a while.)

But uh oh, is Micky Dee’s charging sales tax on the donation? Yes it is. I cry foul.* (Uh, San Francisco McDonaldses, can you do that? Do you need to rejigger your registers?)

This sign was just put up. It’s all “10 cents adds a toy.”

Now I’ll tell you, I can recall buying a Hamburger Happy Meal in Palo Alto last year for exactly two-fitty ($2.50). It had more fries plus the free toy (but it didn’t have apple slices or a slice of cheese for the burger.) Anyway, prices be going up, it seems.

Oh well.

*So, the only reason to charge sales tax is if the 10-cent purported “donation” is actually for the “retail sale of tangible personal property,” right? So which is it, a donation or a sale? I mean if I donated money to Ronald McDonald House on Scott Street, they sure as Hell wouldn’t tack on sales tax, would they? Mmmm… I paid ten cents extra to get a toy, right? Thinking out loud here, could it be that, as far as San Francisco is concerned, the 10 cents shows that the toy isn’t included “for free” and therefore the sale need not comply with the HMIO, but as far as the state of California is concerned, McD’s is just selling the toy for 10 cents, so therefore, obviously, a penny needs to be collected and forwarded to Sacramento for each sale? (But of course, if you walk up and offer your 10-cent donation for just the toy, they’ll say, “No dice.” They used to charge $2 for toy only purchases). Have the legal advisers for area McDonalds restaurants thought this through? I don’t know. Anyway, the approach they’re taking appears to be a giant F.U. to the City and County of San Francisco. I’ll tell you, the path they’re on is full of rusty nails and garbage pails. Just saying. But hey, what about McDonalds Corporation in Oak Brook, Illinois? Did they sign off on this? I wonder. (Did they indemnify the local owners? By contract, or, you know, some other way. I’m just curious about who came up with this ten cent idea.) Anyway, this is me thinking aloud, just raising issues. I can’t wrap my head around “ten cents adds a toy” and how that relates to state tax law. Like when I got my Android phone plus two-year contract for $50, I had to pay another $50 or so in sales tax because the phone is worth far more than $50. For example…

Tonight at 6:00 PM at Fort Mason: Your Chance to Speak at the Citizens Redistricting Commission Public Input Hearing

Monday, June 27th, 2011

Well, here’s your chance:

Citizens Redistricting Commission Public Input Hearing
Monday, June 27, 2011
Fort Mason Center, Cowell Theater
Entrance at Marina Blvd. and Buchanan Street
San Francisco, CA 94123
6:00 p.m. – 9:00 p.m.

View the Live Broadcast – 6PM to 9PM

And don’t worry, no matter how it goes, everybody in San Francisco will be represented by a state Senator at all times…

The 14 members of your Citizens Redistricting Commission. Seated, left to right: Connie Galambos Malloy and Michael Ward. Standing, left to right: Jodie Filkins-Webber, Gabino Aguirre, Vincent Barabba, Michelle DiGuilo, Maria Blanco, Peter Yao, Cynthia Dai, Lilbert “Gil” Ontai, Jeanne Raya, Angelo Ancheta, Stanley Forbes and M. Andre Parvenu:

Click to expand
___________________________________________________________________

“The 14 member Independent California Citizens Redistricting Commission will hold a public input
meeting in San Francisco on June 27, 2011, from 6:00 p.m. – 9:00 p.m. at the Fort Mason Center. The
Commission was created by California voters to draw state Congressional, Assembly, Senate and Board
of Equalization Districts.

“Public participation in drawing these districts is critical to ensuring that communities have the strongest
voice possible to express their preferences. When voters with similar interests are drawn into a district
together, their voices multiply giving them a greater opportunity to express their views, elect candidates
of their choice and hold their leaders accountable.”

Ever more deets, after the jump

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Your Independent California Citizens Redistricting Commission Wants to Hear From You on Saturday, May 21, 2011 in Oakland

Tuesday, April 26th, 2011

Your Citizens Redistricting Commission is avoiding San Francisco County (and Marin and San Mateo and Santa Clara, for some reason, for now, anyway) so you’ll have to hoof it over to Oaktown if you want to give them your 2 cents before they have the chance to turn California’s electoral districts upside-down.

And actually, they have a whole state tour going on these days. Deets below.

14 members of the Citizens Redistricting Commission. Seated, left to right: Connie Galambos Malloy and Michael Ward. Standing, left to right: Jodie Filkins-Webber, Gabino Aguirre, Vincent Barabba, Michelle DiGuilo, Maria Blanco, Peter Yao, Cynthia Dai, Lilbert “Gil” Ontai, Jeanne Raya, Angelo Ancheta, Stanley Forbes and M. Andre Parvenu:

Click to expand

First up is the meeting in Oakland and then the full sked, below:

Citizens Redistricting Commission – Public Input Hearing – Saturday, May 21, 2011

City Council Chambers – 1 Frank Ogawa Plaza – Oakland, CA 94612 – 2:00 p.m. – 5:00 p.m.

The 14 member Independent California Citizens Redistricting Commission will hold a public input meeting in Oakland on May 21, 2011, from 2:00 p.m. – 5:00 p.m. in the City Council Chambers.  The Commission was created by California voters to draw state Congressional, Assembly, Senate and Board of Equalization Districts.  Public participation in drawing these districts is critical to ensuring that communities have the strongest voice possible to express their preferences.  When voters with similar interests are drawn into a district together, their voices multiply giving them a greater opportunity to express their views, elect candidates of their choice and hold their leaders accountable.The Commission is taking testimony from local area residents before drawing its first round of draft maps which will be released in June.  Final district maps must be certified by the Commission and presented to the Secretary of State by August 15, 2011. Citizens wishing to provide testimony to the Commission can learn more about how to effectively present information by going to www.wedrawthelines.ca.gov .  To assist you in providing your presentation, we have developed a “Toolkit” which you will find on the home page under “Upcoming Events.”All public input hearings are ADA accessible.  Any person who wishes to request auxiliary aids or services, including translation, to participate in the hearing of the Commission, in accordance with State or Federal law, should contact Janeece Sargis at 1-866-356-5217 not later than five (5) business days before the noticed hearing date.”

Full Meetings/Hearings Schedule (April-August)

April Meetings/Hearings Schedule

May Meetings/Hearings Schedule

June Meetings/Hearings Schedule

July Meetings/Hearings Schedule

August Meetings/Hearings Schedule

Past Meetings

April Meetings/Hearings Schedule

March Meetings/Hearings

February Meetings/Hearings

“Northern California’s Top Asian Pacific Islander Leaders Back Jerry Brown for Governor”

Monday, October 18th, 2010

Read all about it, below.

But first, here’s the very latest, from this afternoon – it appears as if the Message of the Day is that Meg = Arnold.

“As Meg Whitman continues her Schwarzenegger-like bus tour of California’s fast food restaurants, Brown spokesman Sterling Clifford released the following statement:
 
“Meg Whitman likes to tell Californians that she doesn’t owe anyone anything, but she owes Governor Schwarzenegger more than she wants to admit.
 
Outsider who will blow up the boxes? We’ve heard that before. Running the state more like a business? Check. Bus tour? A familiar tune. Why does so much of the Whitman campaign feel like a rerun? Because it is.
 
Arnold Schwarzenegger entered California politics with a cadre of the most expensive Republican consultants he could find, and they fed him a divisive agenda that Californians rejected.  He had the good sense to send them packing.  They have now de-camped to Whitman’s headquarters where they are recycling their empty slogans and shrill accusations.  Incredibly, Meg Whitman has already spent more than $14 million on Schwarzenegger’s old crew.
 
Schwarzenegger’s top strategist Mike Murphy? On the Whitman bus for $90,000 a month. The Governor’s former political director, Jeff Randle, is on Whitman’s payroll for more than half a million dollars. Schwarzenegger veterans Rob Stutzman, Mitch Zak, John McLaughlin, Stuart Polk, and more than 30 other consultants jumped from Schwarzenegger to Meg Whitman. She even uses the same public speaking coach.
 
Governor Schwarzenegger and Meg Whitman both say insanity is doing the same thing over and over again but expecting different results. On that, we all agree.”

O.K. then. Now, here’s this morning’s presser:

After introductions from Assemblywoman Fiona Ma and Senator Leland Yee, up came Congressman “Big Mike” Honda as Board of Supervisors President David Chiu looked on: 

Jerry was on. (And actually, Jerry on a rare off day > Meg on her best day.) JB always has situational awareness, he’s always knows what’s going on.

This morning’s mise-en-scene in Japantown / Upper Fillmore, with, among others, youthful Mayor of Campbell, CA Evan Low, Board of Equalization Member Betty Yee, and San Francisco Assessor Phil Ting:

And of course CBS5′s Joe Vazquez was on the scene to pepper Jerry with a question or two:

And look, it’s Joe “Shaky Hands” Garofoli on the scene with a Flip-cam to catch any possible Mayhill Fowler-style gaffes.  

There weren’t any today, so it looks like smooth sailing ’til November 2.

This will all be over soon…

“Given Brown’s record and commitment, Asian Pacific Islander leaders across California have endorsed his candidacy.  This includes Congressional members Mike Honda, Doris Matsui and Judy Chu, State Controller John Chiang, State Board of Equalization member Betty Yee, Former Acting Lt. Governor Mona Pasquil, California Democratic Legislative Caucus members:  Senators Carol Liu and Leland Yee, Assembly Members: Mike Eng, Paul Fong, Warren Furutani, Mary Hayashi, Ted Lieu, Fiona Ma, Alberto Torrico and Mariko Yamada.
 
Jerry Brown is also supported by San Francisco Board of Supervisors President David Chiu, Campbell Mayor Evan Low, Mountain View Mayor Margaret Abe-Koga, Monterey Park Mayor Anthony Wong, Cupertino Vice Mayor Gilbert Wong, Union City Council Member Manny Fernandez, Colma City Council Member Joanne Del Rosario, Alhambra Unified School District Member Bob Gin, Philippine News President Francis Espiritu, CEO of Megatoys Charlie Woo, Former Deputy State Superintendent of Instruction Henry Der, Former Appointment Secretary Michael Yamaki, Little Tokyo Service Center Executive Director Bill Watanabe, Former Milpitas Mayor Henry Manayan, Former Palo Alto Mayor Yoriko Kishimoto,  longtime API community leader Maeley Tom, Civil Rights attorney Dale Minami, Executive Director of the Japanese Cultural and Community Center, Paul Osaki, Former US Civil Rights Attorney Yvonne Lee, and many other leaders.”

All the deets, after the jump.

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RAND Corp: GPS Snitch Units in All Cars Could Enforce New Vehicle-Miles-Traveled Tax

Wednesday, February 10th, 2010

Oh man, you drivers out there, you’re out on the road more and more every year* but the amount of gasoline and diesel ‘n stuff you buy isn’t keeping pace. So when people like you trade in their big old fuel-guzzling SUVs for Toyota Prius hybrids, the amount of gasoline they buy and the concomitant tax they pay to the Govmint goes down, let’s say by a half or two-thirds.

That’s good for Prius drivers but bad for the govmints. This chart from a big new report (free .pdf) out of California’s own RAND Corportation think tank ‘splains it all. See? You people are out there clogging up the roads and tearing up the streets 100% more than you were in 1980, but you’re only buying 50% more fuel:

You drivers are paying more in tax but not as much as if you would be paying if you were taxed by the mile. (That makes you a deadbeat in the eyes of the Powers That Be.)

And things are only going to get “worse” when Tesla Motors’ mainstream Model S hits the streets in 2009, 2010, 2011, 2012, “late 2012,” right? Electric car drivers pay no gas tax at all, so how are we going to make sure that they pay their fair share to repave our streets ‘n stuff**?

The RANDian eggheads looked at these issues and, out of 15 ideas, decided that these three would be the most practicable: 

What if the authorities put a GPS unit in your car or motorcycle? Not the regular kind of GPS receiver, the good kind, the ones that use differentials or whatever to pinpoint your whereabouts down to a couple yards on a 24-7 basis. 

You don’t like that? Well how about a cell phone in your car next to the engine that would call the government on a regular basis to rat out how miles you’ve driven the past week?

You don’t like that neither? Well how about a system that ID’s your car when you buy gas and then computes your Miles Driven by looking at your particular model’s EPA rating?

And let’s say this all gets implemented in five years. 

Or instead, our electeds could simply raise gas taxes a bit, but that’s not something that they like talking about doing.

Of course they could make this new VMT proposal “revenue neutral” by getting rid of or lowering per-gallon fuel taxes that you pay today. Once a system like this is in place, taxes would correlate more directly with miles driven – it’s up to you if you like that or not.

Welcome to The Future.

Speaking of 1980:

My uncle has a country place
That no one knows about.
He says it used to be a farm
Before the Motor Law.
And on Sundays I elude the Eyes,
And hop the Turbine Freight
To far outside the Wire
Where my white-haired uncle waits.

See how this libertarian, Canadian Power Rock Trio story ends after the jump.

*Not so much this past year or two, but you’ll be out there in force again soon enough.

**And maybe that’s the way it should be. I know all the arguments you’re thinking about - this is a political question, of course.

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