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February 17, 1988
Mr. Lee Gagnon
Business License Supervisor
City of San Bernardino
P.O. Box 1318
San Bernardino, CA 92402
Dear Mr. Gagnon,
As per our telephone conversation, I am confirming in writ-
ing our request for a legal ruling on the issue of your
gross receipts/business license tax. I am specifically con-
cerned that "gross receipts" has been defined by your office
to include sales to clients whether they reside within the
city limits or not. I find nothing in the materials sent to
us thus far/which includes code section 5.04.060, that con-
veys that legally sales to those outside the city limits
must be included in gross receipts.
Our business involves the temporary placement of our employ-
ees on assignments to meet our clients needs. The orders
are received, a suitable employee matched to the order, and
then dispatched to the client location. All paperwork is
forwarded to our corporate office in San Juan Capistrano.
All paychecks and billings are sent from the corporate
office. All payments are received at the corporate office
as well. As you can see, much of the activity takes place
outside the city limits of San Bernardino.
We would appreciate receiving the above requested ruling at
your earliest convenience. I am assuming that the extension
granted to February 19, 1988 will be further extended until
we receive and have time to review this ruling.
As a reminder, you were also going to send me a copy of your
rate schedules and classifications. Thank you for your
assistance and cooperation in this matter.
Yours truly,
~~~
Controller
dv/jrnm
32122 Camino Capistrano. Son Juan Capistrano. California 92675
p.o. Box 699. Son Juan Capistrano. California 92693
(714) 661-1011
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TEMPORARY PERSONNEL
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12ity of San Bernardino
~:'~iJ. Box 12.18
San 8ernardino~ CA 9241)1.
{:It t 1'"1: L_se Gagne!Y'1
Re: Business LIcense 1-ax Auoit
Oear'" ir!'r"'.. GaqYlon::
i am responding to your lett~r dated February B in wnicn we were
advised of the discrepancy between our 198'7 tax apolication and
financIal statements provided to your office for auditing.
The discrepancy results from revenue qenerated by customers
locateo in other municipalities such as Uoland, Rancho Cucamonga,
Fontana, etc.~ which are serviced by our San Bernardino office, Dut to
WhOM we pay DUSlness licensing taxes as required. Therefc,re, our
application reflects only that revenue which is qenerated by customers
In the city of San Bernardino ana in other munIcipalitIes to WhOM a
business tax license is not required.
If you feel that an additional auditIng of our records is
warranted. please contact me ~t the number below~ as all necessary
information will be available to you at our Corporate offire ln
GleY-,dale.
a~
Shal'",e Wi lhoite
Recounting Manager
(818) "o49-c:8i.3,.~
8665 Wilshire Boulevard, Suite #300 . P,O. Box 5527 . Beverly Hills, California 90210 . (213) 658-8400