Application Requirements for Vehicle Lessor Retailer License

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Guide for Licensed Vehicle Dealers and Lessor-Retailers (PDF)

 

Vehicle Lessor - Retailer License Forms and Fees

Forms

The following documents are also required as part of the application package:

  • Photograph(s) of business location, refer to Photograph Procedures
  • Corporation, Limited Liability Company or Limited Liability Partnership owned businesses only: A copy of Articles of Incorporation, Corporate Minutes or other document filed with the Secretary of State, which identifies the officers, share holders and managers with 10% or more interest in the business is required.
  • Copy of your City and/or County Business License
  • Copy of Board of Equalization Resale Permit
  • Copy of your Fictitious Name Statement
  • Copy of lease or rental agreement

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Additional Items

The following items are also needed as part of the application package: 
  • Copy of Board of Equalization Resale Permit (if selling at retail)
  • Required by Board of Equalization
  • Enables the licensee to collect taxes of sale
  • No fee, but deposit may be required
  • Apply through your local Board of Equalization offices  CVC Section 11617(a)(6)

Board of Equalization Resale Permit (Revenue and Taxation Code, section 6066 and 6067)

All licensees selling vehicles or vessels, retail or wholesale, are required to file an application for a Seller's Permit. The purpose of the permit is to enable the licensee to collect taxes on sales. There is no fee for the permit, but a deposit may be required. Applications can be made through your local Board of Equalization office. A copy of this permit is required as part of the application for a dealer and lessor-retail license. Pursuant to California Vehicle Code Sections 11617(a)(6) and 11721(f), the Department may automatically cancel your dealer or lessor-retail license for failure to maintain a valid seller's permit.

Pursuant to Section 6014, "Seller" includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of whhich are required to be included in the measure of the sales tax.

Questions should be referred to BOE at (800) 400-7115 or refer to information published at Board of Equalization Publication 73(PDF).

"Place of Business" Inspection. 

After you have arranged an appointment with an Occupational Licensing Inspector he or she will:

  • Inspect the main business office where the lessor-retailer conducts business, whether or not retail sales are made from this location.
  • Inspect all books and records pertinent to the business. CVC Section 11601(a), (c)

Note: Place of business inspection is within California only.

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Original Application Fees

  • $175 Non-refundable application fee
  • $1 Family Support Program fee
  • $70 For each branch location (if applicable)

The Family Support Program fee is paid on original, renewal, and reinstatement applications.  

Lessor-Retailer Renewal Forms and Fees

Forms

Fees

  • $125  Renewal application fee
  • $1 Family Support Program fee
  • $70  Renewal of branch location (each location)

The Family Support Program fee is paid on original, renewal, and reinstatement applications. 

Lessor-Retailer Modification Forms and Fees

Forms

Fees

  • $70  Name change
  • $70  Address change
  • $70  Add a branch
  • $70  Officer Change

Lessor-Retailer Licensing Authority

California Vehicle Code. Sections 286 (i) and (j), 373, 11600 et seq., and 11700 et seq. The California Vehicle Code is available for purchase from the Department of Motor Vehicles.

California Code of Regulations.  Title 13, Chapter 1.

Business and Professions Code.  Sections 9889.50-9889.53, and 17500.5.

Civil Code.  Sections 2981-2984.4.

Government Code.  Section 6157 (a) - (d).

Health and Safety Code.  Sections 43150-43156, 43200-43213, and 43600-43660.

 

Application Questions and Submission Information

Please refer to the Vehicle Lessor-Retailer Program Handbook

 

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