Form 28-03, Reduced Business License Tax Application, is the City of Irvine form a business uses to ask for a reduction in its business license tax when its gross receipts are low. It is one of the Irvine business license forms and is submitted together with the Renewal or New Business License Application to the Regulatory Affairs Unit of the Irvine Police Department. On FillingPDF you can fill out the form online and download or print the completed PDF; the city publishes the original at cityofirvine.gov.
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What is 28-03?
Form 28-03, Reduced Business License Tax Application, is the City of Irvine form that a business submits to ask for a reduction in its business license tax when its gross receipts are low, as defined in Irvine Municipal Code section 4-6-202.
The Regulatory Affairs Unit decides whether the business qualifies, so completing the form does not grant the reduction by itself. The two-page form has three yes/no questions (A, B and C), a calculation of the reduced tax and a business certification signed under penalty of perjury.
The form defines gross receipts as all receipts, cash, credits and property of any kind or nature, with no deduction for the cost of property sold, materials, service or labor, interest paid, losses or other expenses.
A business that is administrative, executive, research, or a sales/corporate office or similar function that does not generate income does not qualify for the reduction. For those businesses the form says the annual business license tax is fixed instead of reduced.
Form 28-03 is not the business license application. It is filed with the Renewal or New Business License Application, and it is printed as Form 28-03 Rev 04/14.
Who needs to file 28-03?
Each business entity that is renewing or applying for an Irvine business license and believes it qualifies for the reduced tax submits this form with its renewal form or application.
To qualify, the business must meet all of these conditions on the form:
- It answers NO to question A: it is not an administrative, executive, research or sales/corporate office, or similar function, that does not generate income. Transactions where sales are forwarded to a corporate office do not qualify.
- It answers NO to question B: its gross receipts are not greater than $4,000.
- It answers YES to question C: it can provide a Schedule C, a State Board of Equalization form, or copies of a contract agreement or sales receipts.
If you answer YES to A or B, stop: the business does not qualify. If you answer NO to C, stop and contact Regulatory Affairs before proceeding.
The owner or an authorized representative of the business signs the certification, stating a title. The form does not list other signers.
When to file 28-03
Submit Form 28-03 whenever you renew an Irvine business license or apply for a new one, because the form says each business entity renewing and/or applying must send it with its renewal form or application. No separate due date is printed on the form.
Qualifying for the reduction does not remove other amounts owed. Late fees and prior year adjustments still apply, and you must include them in your payment to the City of Irvine for the application to be processed. For a renewal, the renewal notice you recently received shows accrued late fees. For a new license, use the "Computation of Fees" chart on the business license application. Questions go to Regulatory Affairs at (949) 724-7128.
Documents you need
- Renewal or New Business License Application form: submit it together with Form 28-03, as instruction 3 on the form directs.
- Schedule C, Profit or Loss from business, for the last calendar year: one of the accepted proofs for question C.
- State Board of Equalization form: an alternative proof for question C.
- Copies of a contract agreement or sales receipts: an alternative proof for question C.
- Any other documents requested with the license application: the form says to attach all requested documents, for example Schedule C or contract agreements.
How to fill out 28-03
Enter the business information
Fill in the business name, any additional business names (DBAs), the owner or authorized representative, the business phone, and the business address with suite, city, state and ZIP. The address cannot be a P.O. Box or Mail Drop.
Answer question A
Mark YES or NO to whether the business is administrative, executive, research or a sales/corporate office or similar function that does not generate income. If you answer YES, stop: the business does not qualify.
Answer question B
Mark YES or NO to whether gross receipts are greater than $4,000, counting all receipts without deductions. If you answer YES, stop: the business does not qualify.
Answer question C and gather proof
Mark YES if you can provide a Schedule C for last calendar year, a State Board of Equalization form, or copies of a contract agreement or sales receipts, and attach it. If you answer NO, stop and contact Regulatory Affairs at (949) 724-7128.
Calculate the reduced tax
Only if you answered NO to A and B and YES to C, enter your state gross receipts, round off to the nearest dollar, divide by 100, and add the fee and the disability access fee printed on the line. Enter the total at the end of the line.
Account for late fees or adjustments
Check your renewal notice, or the Computation of Fees chart on the new business license application, for late fees or prior year adjustments. These are not part of the reduction and must be included in your payment.
Complete the business certification
Enter your name as owner or authorized representative and the business name in the certification statement. By signing you certify, under penalty of perjury, that gross receipts are $4,000 or less and that you will provide relevant records on request.
Sign, title and date
Add the applicant signature (required), your title and the date.
Review and download the completed PDF
Check that both pages are complete and the proof for question C is ready. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit 28-03
Form 28-03 is returned by mail to the Regulatory Affairs Unit, together with the renewal or new business license application.
- By mail: Irvine Police Department, Regulatory Affairs Unit, P.O. Box 19575, Irvine, CA 92623-9575.
- What to include: the signed Form 28-03 (a signature is required for processing), the Renewal or New Business License Application, the supporting document(s) for question C, and any other requested documents. Complete all pages.
- Payment: include any late fees or prior year adjustments in your payment to the City of Irvine; the form does not name a payment method, so confirm it with Regulatory Affairs.
- Questions: Regulatory Affairs at (949) 724-7128.
The business address on the form cannot be a P.O. Box or Mail Drop. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending Form 28-03 alone instead of with the Renewal or New Business License Application.
- Leaving the applicant signature blank; the form says the signature is required for processing.
- Continuing past question A or B after answering YES; the form says to stop because the business does not qualify.
- Answering NO to question C and proceeding without contacting Regulatory Affairs first.
- Deducting costs of goods, materials, labor, interest or other expenses from gross receipts; the form counts them without any deduction.
- Claiming the reduction for transactions where sales are forwarded to a corporate office, which do not qualify.
- Leaving out late fees or prior year adjustments from the payment to the City of Irvine; they are still owed and are needed to process the application.
- Entering a P.O. Box or Mail Drop as the business address, which the form says is not acceptable.
- Completing only one page; the form says to complete all pages.
Frequently asked questions
What is Form 28-03 in Irvine?
Form 28-03 is the City of Irvine's Reduced Business License Tax Application. A business uses it to ask the Regulatory Affairs Unit for a reduction in its business license tax when its gross receipts are $4,000 or less. It is submitted with the renewal or new business license application.
Do I submit Form 28-03 with my Irvine business license application?
Yes. The form says each business entity renewing or applying for a business license must submit it with its renewal form or application and all requested documents. Mail the package to Irvine Police Department, Regulatory Affairs Unit, P.O. Box 19575, Irvine, CA 92623-9575.
Who qualifies for the reduced business license tax in Irvine?
A business qualifies when it answers NO to questions A and B and YES to question C: it is not an income-free administrative, executive, research or corporate sales office, its gross receipts are not greater than $4,000, and it can attach proof. Regulatory Affairs makes the final determination.
What documents prove my gross receipts on Form 28-03?
Question C accepts one of three: a Schedule C (Profit or Loss from business) for the last calendar year, a State Board of Equalization form, or copies of a contract agreement or sales receipts. If you cannot provide any, stop and call Regulatory Affairs at (949) 724-7128.
Do I still pay late fees if I qualify for the reduction?
Yes. The form states that qualifying businesses remain responsible for late fees and prior year adjustments, and that you must include them in your payment to the City of Irvine for the application to be processed. Your renewal notice shows accrued late fees.
How is the reduced tax calculated on Form 28-03?
Enter your state gross receipts, divide by 100, then add the fee and the disability access fee printed on the form, rounding off to the nearest dollar. The amounts are on the form itself; call Regulatory Affairs at (949) 724-7128 if you are unsure.
Can I fill out Form 28-03 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form to the City of Irvine; you mail it to the Regulatory Affairs Unit yourself.
What happens if I don't cooperate with a records request?
By signing, you agree to provide or make available records relevant to the eligibility decision. The certification says lack of cooperation with the Regulatory Affairs Unit's request results in disqualification from the reduced business license tax.
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