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ab <br /> Exhibit F - Assembly Sill 1499 <br /> If you haven't already heard, the California Legislature enacted Assembly Bill 1499 (AB 1499). <br /> The bill became effective July 1, 2018 and requires retailers (commercial exhibitors/vendors, <br /> merchants, concessionaires, etc) who make sales of tangible personal property at a California <br /> state-designated fairground to separately report the sales amount on their Sales and Use Tax <br /> Return. The OC Fair & Event Center (OCFEC) is a California state designated fairground. <br /> When you operate at the OCFEC as well as at other state--designated fairgrounds, on- <br /> premises sales that you and/or your vendors generate are to be reported separately for each <br /> specific fairground. <br /> Please note that AB 1499 does not impact current state and local sales tax charged in Orange <br /> County or in other California locales. It does, however, direct the California Department of <br /> Tax and Fee Administration (CDTFA) to reallocate 3/4 of 1% of the total amount of reported <br /> gross receipts and to appropriate these monies to the Fair and Exposition Fund for specified <br /> fairground operational and infrastructure needs projects. This funding contributes to <br /> upgraded fairground facilities that will help event producers and vendors grow their <br /> businesses. <br /> Below are links to helpful information on how this may affect you and your vendors. <br /> Please take the time to read through the information and pass along to all of your vendors <br /> who will be on OC Fair and Event Center property for your upcoming event. <br /> If you or your vendors have any questions, please contact the California Department of Tax <br /> and Fee Administration's customer service line at 1-800-400-7115. Representatives are <br /> available Monday - Friday (except state holidays), from 8:00 a.m. to 5:00 p.m. (Pacific time). <br /> California Department of Tax and Fee Administration <br /> http://www.cdtfa.ca.gov/industry/state-fairqrounds.htm <br /> California Legislative Information <br /> htt Ie info.)e islature.ca. ov faces bilINavClient.xhtml?bill id=201720180AB1499 <br /> Westerns Fairs Association <br /> htt s: www.westernfairs.or members subsidiaries cfa abl499 <br /> Thank you for being a valued part of the OCFEC's Year Round Event Program and ensuring <br /> that all of your participating retailers are aware of and in compliance with AB 1499. We look <br /> forward to your upcoming events. <br /> OC FAIR & EVENT CENTER <br /> 32ND DISTRICT AGRICULTURAL M <br />