<html><head></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; ">I had a tough time finding the right page, but I found it.  For those people who could not find it, I enclose here a copy.    ---Tom Gorley<br><div> <span class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Helvetica; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; font-size: medium; "><div><blockquote type="cite"><div style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div><span style="letter-spacing: 0px; "><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font: normal normal normal 20px/normal 'Book Antiqua'; color: rgb(34, 58, 168); "><span style="font: normal normal normal 20px/normal 'Corsiva Hebrew'; "><b> </b></span></div></span></div></div></blockquote><div><br></div></div></span><span class="Apple-style-span" style="font-family: arial, helvetica, sans-serif; "><table cellspacing="0" cellpadding="0" class="regionParent" border="0" style="width: 1000px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: auto; margin-right: auto; margin-bottom: auto; margin-left: auto; background-color: rgb(255, 255, 255); "><tbody><tr><td valign="top" class="region2" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-left: 0px; border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-top-width: 0px; border-right-width: 0px; border-bottom-width: 0px; border-left-width: 0px; text-align: left; vertical-align: top; width: 630px; "><table border="0" width="100%" cellpadding="0" cellspacing="0"><tbody><tr><td valign="top"><table cellspacing="0" cellpadding="0" border="0" width="100%"><tbody><tr><td class="articleBox" style="padding-bottom: 40px; width: 630px; "><h1 id="articleTitle" class="articleTitle" style="font-family: verdana, arial, sans-serif; font-size: 16px; color: rgb(4, 58, 94); font-weight: bold; font: normal normal bold 22px/normal Georgia, 'Times New Roman', Times, serif; ">Action Line: Independent contractors may need city's business license</h1><div id="articleByline" class="articleByline" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 10px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-family: verdana, arial, sans-serif; font-size: 10px; color: rgb(85, 85, 85); font-weight: bold; "><a class="articleByline" href="mailto:drockstroh@mercurynews.com?subject=San%20Jose%20Mercury%20News:%20Action%20Line:%20Independent%20contractors%20may%20need%20city's%20business%20license" style="text-decoration: none; font-family: verdana, arial, sans-serif; font-size: 10px; color: rgb(0, 51, 153); font-weight: bold; margin-top: 10px; "><div style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">By Dennis Rockstroh<br></div></a><div style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; "><a class="articleByline" href="mailto:drockstroh@mercurynews.com?subject=San%20Jose%20Mercury%20News:%20Action%20Line:%20Independent%20contractors%20may%20need%20city's%20business%20license" style="text-decoration: none; font-family: verdana, arial, sans-serif; font-size: 10px; color: rgb(0, 51, 153); font-weight: bold; margin-top: 10px; "></a><a href="mailto:drockstroh@mercurynews.com" style="text-decoration: none; color: rgb(0, 51, 153); ">drockstroh@mercurynews.com</a></div></div><div id="articleDate" class="articleDate" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-family: verdana, arial, sans-serif; font-size: 10px; color: rgb(132, 128, 128); ">Posted: 11/09/2011 12:00:00 AM PST</div><div id="articleDate" class="articleSecondaryDate" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-family: verdana, arial, sans-serif; font-size: 10px; color: rgb(0, 0, 136); ">Updated: 11/09/2011 10:07:47 PM PST</div><br><span fd-type="start" fd-id="default" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; "></span><div class="articlePositionHeader" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; text-align: center; "></div><span fd-type="end" fd-id="default" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; "></span><div id="articleBody" class="articleBody" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-family: verdana, arial, sans-serif; font-size: 10px; color: rgb(0, 0, 0); font: normal normal normal 12px/normal Arial, Helvetica, sans-serif; "><div class="articleViewerGroup" id="articleViewerGroup" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; text-align: right; float: right; border-top-width: 0px; border-right-width: 0px; border-bottom-width: 0px; border-left-width: 0px; border-style: initial; border-color: initial; "><span class="articleEmbeddedViewerBox" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 10px; margin-left: 0px; text-align: left; "></span><span fd-type="start" fd-id="default" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; "></span><span fd-type="end" fd-id="default" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; "></span></div><span fd-type="start" fd-id="default" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; "></span><p class="qadropcap" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Q Hello, there. I saw your column in this morning's paper, and would like your opinion on a problem that I am having with the City of Concord, specifically the Business License office.</p><p class="bodytextragright" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-family: Arial, Helvetica, sans-serif; font-size: 12px; text-decoration: none; ">I live in the city of Concord and am employed full time as a high school music instructor in the public schools of Concord.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">In addition, I make extra income from judging music festivals, parades, and from occasionally acting as a guest conductor.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">In these instances, I am treated as an independent contractor, and my earnings are reported using IRS form 1099.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Because of this, Concord has decided that I am running a business out of my home, and is after me to purchase a city of Concord business license, dating back to 2008, to the tune of over $300.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">They are saying that if I pay this extortion they will not come after me for additional penalties.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">I have checked with music teachers in my position nationwide, and my city is the only one trying this.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Am I legally required to have a business license even though I don't use any Concord infrastructure or partake in any of these moneymaking activities in Concord?</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">As a homeowner, I already pay property taxes, and I pay the city sales tax.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">They want me to pay business taxes on my extra income, solely because I have the misfortune to live in Concord.</p><p class="lettername" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Steven Accatino</p><p class="letteraffiliation" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Concord</p><p class="qadropcap" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">A</p><div class="articleEmbeddedAdBox" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 10px; margin-right: 10px; margin-bottom: 10px; margin-left: 0px; float: left; clear: left; width: 336px; "><hr class="articleAdRule" style="width: 336px; "><div class="articleAdHeader" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Advertisement</div><div align="center" class="adElement" id="adPosBox" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; "><a href="http://clicks.beap.ad.yieldmanager.net/c/YnY9MS4wLjAmYnM9KDE0aGVxNGU5aChnaWQkOTFlMTFhNTItMGMwNC0xMWUxLWIxN2QtOGZhMzVkNWE0MTg5LHN0JDEzMjA5NzQ5NTY0NjcxMjEsc2kkMjExMDUxLHYkMS4wLGFpZCRleFBDXzJLSURhRS0sY3QkMjUseWJ4JFZmcFplenVVT0pnWWJ1NThsOFkuZ3csciQwLHJkJDExM29ucXI0cykp/0/*http://www.mercurynews.com/contests" target="_blank" style="text-decoration: underline !important; color: rgb(255, 255, 255); "><img alt="" width="300" height="250" border="0/" id="1fddc74c-cc70-4168-9d4e-a39ba346806f" apple-width="yes" apple-height="yes" src="cid:E49E4F68-09A2-4288-B43B-6FA85E713C93"></a></div><hr class="articleAdRule" style="width: 336px; "></div>Alas, Steven, you are going to have to pay for the business license.<div style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; "><br class="webkit-block-placeholder"></div><p class="bodytextragright" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-family: Arial, Helvetica, sans-serif; font-size: 12px; text-decoration: none; ">I checked with the city, and they confirm that you need a business license from the city because you are an independent contractor.</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">You will also find this information on the city's website at<a href="http://www.ci.concord.ca.us/business/bizlicense" style="text-decoration: underline !important; color: rgb(0, 51, 153); ">www.ci.concord.ca.us/business/bizlicense</a>. The city says, "A business license is required to conduct business in the City of Concord. This includes commercial landlords, residential landlords (renting four or more units), retail outlets, wholesalers, manufacturers and their representatives, service companies, self-employed professionals, independent contractors and home businesses."</p><p style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">I am sorry to be the bearer of the bad news, Steven, because, when you get to know me, you will know how I love good news.</p><p class="taglinejb" style="padding-top: 4px; padding-right: 40px; padding-bottom: 4px; padding-left: 4px; margin-top: 15px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-family: Arial, Helvetica, sans-serif; font-style: normal; font-weight: bold; font-size: 11px; text-decoration: none; border-top-style: solid; border-top-color: rgb(153, 153, 153); border-top-width: 1px; text-align: left; ">Contact Action Line at<a href="mailto:actionline@mercurynews.com" style="text-decoration: underline !important; color: rgb(0, 51, 153); ">actionline@mercurynews.com</a>, 408-920-5796, <a href="http://www.facebook.com/BayAreaNewsGroup.ActionLine" style="text-decoration: underline !important; color: rgb(0, 51, 153); ">www.facebook.com/BayAreaNewsGroup.ActionLine</a> or<a href="http://twitter.com/Action_Line" style="text-decoration: underline !important; color: rgb(0, 51, 153); ">http://twitter.com/Action_Line</a>.</p><br style="clear: both; "><br style="clear: both; "><br style="clear: both; "></div></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table></span><div><br></div><span class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Helvetica; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; font-size: medium; "><div><blockquote type="cite"><div style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div><span style="letter-spacing: 0px; "><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font: normal normal normal 20px/normal 'Book Antiqua'; color: rgb(34, 58, 168); "><span style="font: normal normal normal 20px/normal 'Corsiva Hebrew'; "><b>  </b></span><span style="letter-spacing: 0px; ">Tom Gorley</span></div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font: normal normal normal 12px/normal Kokonor; "><span style="letter-spacing: 0px; "><font class="Apple-style-span" color="#910f08">Registered Piano Technician     </font></span></div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font: normal normal normal 14px/normal 'Book Antiqua'; color: rgb(62, 0, 147); "><span><b>      </b></span></div></span></div></div></blockquote></div><div><div style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div><span style="letter-spacing: 0px; "><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font: normal normal normal 14px/normal 'Book Antiqua'; color: rgb(62, 0, 147); "><span style="letter-spacing: 0px; "><br></span></div></span></div></div></div><div><br></div></span><br class="Apple-interchange-newline"> </div> <br><div><div>On Nov 10, 2011, at 11:09 AM, William Monroe wrote:</div><br class="Apple-interchange-newline"><blockquote type="cite">Unfortunately, not crazy.  Very logical and well-orchestrated means of generating revenue for local governments.<div><br></div><div>Makes me want to puke.</div><div><br></div><div>William R. Monroe</div><div><br></div><div> <br></div><div><br><br><div class="gmail_quote">On Thu, Nov 10, 2011 at 12:43 PM, <span dir="ltr"><<a href="mailto:richarducci@comcast.net">richarducci@comcast.net</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex;"> <div bgcolor="#FFFFFF"><div>It's so crazy Wim, they would expect you to get one if came here from Hawaii for a one time tuning!<br><br>Rick Ucci<div><a href="http://Uccipiano.com/" target="_blank">Uccipiano.com</a></div> </div><div><div></div><div class="h5"><div><br>On Nov 10, 2011, at 1:17 PM, <a href="mailto:tnrwim@aol.com" target="_blank">tnrwim@aol.com</a> wrote:<br><br></div><div></div><blockquote type="cite"><div><font color="black" size="2" face="Arial, Helvetica, sans-serif"><font face="Arial, Helvetica, sans-serif"></font><br> <div style="font-family:arial,helvetica;color:black;font-size:10pt"> <blockquote style="border-left:blue 2px solid;padding-left:3px"><pre><tt>What actually constitutes a commercial business ?</tt></pre><tt></tt></blockquote></div> <div>Where income is made from providing a service or selling a product. </div> <div> </div> <div>I would suggest you ask the city for some official rulings on the zoning they claim you're violating.</div> <div> </div> <div>Wim<br> <br> </div> <div style="clear:both"> <div> </div> </div> <br> <br> <div style="font-family:arial,helvetica;color:black;font-size:10pt">-----Original Message-----<br> From: richarducci <<a href="mailto:richarducci@comcast.net" target="_blank">richarducci@comcast.net</a>><br> To: pianotech <<a href="mailto:pianotech@ptg.org" target="_blank">pianotech@ptg.org</a>><br> Sent: Thu, Nov 10, 2011 6:38 am<br> Subject: [pianotech] Business Definition<br> <br> <div style="background-color:#fff;margin:0px;font-family:Tahoma, Verdana, Arial, Sans-Serif;color:#000;font-size:12px"><pre style="font-size:9pt"><tt>List, my municipal office in town just told me I need to get a contractors license to do business in the city. They also consider me to be violating zoning laws by operating a business in a residential zone. I have no shop, do not bring actions etc. in to work on, only receive mail and schedule calls at my home. No signage , no foot traffic. I do maintain a business line but will be stopping that soon. What actually constitutes a commercial business ? Rick Ucci <a href="http://Uccipiano.com/" target="_blank">Uccipiano.com</a> </tt></pre></div> </div> </font></div></blockquote></div></div></div></blockquote></div><br><br> </div> </blockquote></div><br></body></html>