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Fontana California online Form 14157: What You Should Know
Nov 3, 1995 – March 18, 1997 — Application for California State Trade Zone No. 202Los Angeles, CA (Steel mill products). Fontana, CA. (5) California's Use of the Foreign Trade Zones — State of California. The California Legislature approved the establishment of foreign trade zones in 1965. The act was subsequently amended in 1969 to expand the zone and to establish a special tax regime for foreign trade zone enterprises. [A] State must establish the zone as a “state-owned” facility if it is owned or operated by the United States. A “foreign-trade zone” is a business facility established by a state that is used primarily for exporting controlled substances. A foreign trade zone generally is a facility, either commercial or industrial, located within a city or area from which persons, merchandise or articles of commerce are exported by sea, air or land. When the foreign trade zone is established by a city or area from which imported raw materials and manufactures are imported, the foreign trade zone is not part of the city or area. However, if a city or area within which the foreign trade zone is located is also a “state-owned” facility, then the city or area becomes the capital and the zone becomes a part of the state. Under current law, all cities, towns and unincorporated areas within the boundaries of this State are entitled to participate in a foreign trade zone. Accordingly, every city, town and unincorporated area will be eligible to create and operate a foreign trade zone within its limits. No individual or corporation can be excluded as a “foreign-trade zone enterprise.” A foreign trade zone enterprise must be either a “small” enterprise that is owned by a city, town, or unincorporated area, or a “large” enterprise that employs a minimum of 30 persons, not including each shareholder's spouse or dependent children, at any one time. If it does not satisfy these standards, it may not operate in a foreign trade zone enterprise. If the business is large enough or owned or operated by a city, town or unincorporated area, a special business registration fee may be assessed by the State of California to support the operation of the zone. In addition, for any city, town, or unincorporated area that has designated a foreign trade zone as a state-owned enterprise, the “foreign trade zone enterprise” must pay a special business registration fee to support the operation of the zone.
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