The Finance Department's Business Services Division is primarily responsible for providing effective internal and external customer service in areas that interface with the private sector business community. These functions include administration of business license tax, utility user tax, transient occupancy tax, miscellaneous accounts receivable, filming permits, and collaborating with the California State Board of Equalization to insure seller’s permits for sales and use tax are properly allocated to the City. In addition, the City has a sharing agreement (SB 1146) with the Franchise Tax Board that assists with the discovery of unlicensed businesses enhancing business license tax revenues.