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1. How is the GBOT calculated?

The tax would be calculated as a percentage of gross retail and/or entertainment receipts of a business as defined in Ordinance No. 1387.

2. Does the GBOT apply to restaurants and drinking places within Enhanced Employment Area 1 (EEA 1)?

Yes. However, the GBOT does not apply to foods and beverages that are included in the Restaurants and Drinking Places Occupation Tax. The GBOT does apply to the gross receipts of retail items such as t-shirts, coffee mugs, or drinking glasses.

3. What is the tax rate?

There are two tax rates in the Enhanced Employment Area. For retail sales, the tax rate is 1.5% of the total gross receipts.  For entertainment sales, the tax rate is 3.5% of the total gross receipts.

4. How often is the tax due?

Returns must be submitted to the City each month.  The tax is due on or before the last day of each month, calculated based on gross receipts of the immediately preceding month.  For example, tax due on the gross receipts for November would be due by December 31st. Mailed returns postmarked by the last day of the month will be considered timely filed.

5. What is the administration allowance?

As reimbursement for any additional administrative costs and expenses connected with the tax, at the time of monthly payment, a business may elect to withhold 2% of the amount that is otherwise due and payable to the City.

6. How is the tax to be remitted to the City?

Returns and tax payments shall be filed and paid by (i) hand delivery or by United States mail, properly addressed, postage prepaid and postmarked no later than the last day of the appropriate month, or (ii) by electronic filing and payment by Automated Clearing Housing or Credit Card no later than the last day of the appropriate month.

7. My business’s gross receipts for retail sales and/or entertainment sales was $0 for this month, do I still have to complete a remittance form?

Yes, if your business has been remitting GBOT and has a month without sales, complete the remittance form showing $0 sales and return to the City Clerk’s Department or email to cityclerk@cityoflavista.org.

8. Can I pay the GBOT online?

Yes, you can complete the GBOT form and pay the remittance online.

9. Where can I find additional remittance forms?

The remittance forms are available on our GBOT webpage. Paper copies are also available at City Hall.

10. Who can I contact if I still have questions?

Please contact Deputy City Clerk Patti Anderson at (402) 331-4343.