Assessable Businesses

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Any business in one of the five industry categories adopted by Visit California is potentially assessable. The five industry categories are:

  • Accommodations
  • Restaurants and Retail
  • Attractions and Recreation
  • Transportation and Travel Services
  • Passenger Car Rental

See the Industry Categories/Segments List for a summary of the business types in each category. Please note that the list is not exhaustive. If your specific business type is not listed as a separate segment, it should be placed in the most similar segment within the appropriate category. If your business is part of the travel and tourism industry and receives a filing notice, you are required by law to complete a tourism assessment filing.


All businesses receiving a tourism assessment filing notice are required to file. However, not all business locations are required to pay an assessment fee. If your business falls into one of the below categories, it will be considered exempt from the assessment fee. A tourism assessment filing must be completed in order to establish the exempt status.

Business location exemptions:

  • You are a public body, which is defined as a public entity or a corporation where a majority of the corporation’s board of directors is appointed by a public official or public entity, serves on the corporation’s board of directors by virtue of being elected to public office, or both. A public entity is an agency, department or instrumentality of the United States, State of California, or any political subdivision thereof. A public official is an employee of a public body or a person elected to the public body and serves as a representative of that public body when making the appointment.
  • You are a regular route intrastate and interstate bus service.
  • Your business does not derive revenue from any industry segment.
  • Your California gross receipts are less than $1 million.
  • Less than 1 percent of the California gross receipts is “travel and tourism revenue.” (Amended 1/1/2006 from less than 8 percent)
  • You are a travel agency or tour operator that receives less than 20 percent of California gross receipts from travel and tourism to destinations within California.