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WHAT YOU NEED FOR YOUR CONTRACT WITH SMAC

IRS FORMS
All artists doing business with the City of Sacramento- receiving money - are required to complete both the W-9 and 590 forms. The City will not process a payment to you without both forms.
W9: Click here to download.
Form 590: Click here to download.
You will need to complete the form and send it to your SMAC contact via e-mail, mail, or fax.

If you are entering into a contract with SMAC/ City of Sacramento, you may also need the following:

BUSINESS OPERATIONS TAX (BOT ) Identification number
All artists and contractors doing business with the City of Sacramento are required to pay a Business Operations Tax (BOT).  The certificate must be renewed annually. Once you receive your BOT number from the City, you must give it to the SMAC staff person that you are working with as it will need to be included in the contract.

The application form may be filled out and mailed to the City's Revenue department however, it is much more time efficient to fill out the application and submit it in person to the City's Revenue department at City Hall,  915 I Street, Room 1214 (first floor of the “new” City Hall). Please note their public counter hours are Mon-Fri 12:30 pm to 5:30 pm, and they can be reached by phone to answer questions Mon-Fri 9:00 am to12:00 pm at (916) 808-8500. Click here to access the form online.

Please be aware that you must pay a fee to receive the BOT number. The fee can range from $30 -$40. If you put a City of Sacramento residential address on the BOT form, you may also need to pay for a "Home Occupancy Permit". Fees to obtain the BOT or the HOP are not reimbursable by SMAC.

Nonprofit - tax exempt charity - organizations are not requried to purchase a BOT, however, you must submit a request for a letter of exemption. To receive a letter of exemption, download and fill out the form (below), then drop it off at the Revenue department at City Hall (see address above), or fax it to "Angela" at 916-808-1935. It takes about a week to receive the letter after you submit the form. Once you receive it, you must remit a copy of it to SMAC by email or in hard copy.
Click here to download a PDF of the letter of exemption form. Please note that you must also include a copy of the IRS letter that grants your nonprofit status.

INSURANCE REQUIREMENTS
The City of Sacramento requires all contractors to carry a minimum amount of insurance. General information is available below for you to download and share with your insurance agent, but please work with a SMAC staff person to assess what is needed for your specific contract agreement.

REQUIREMENTS FOR INSURANCE:
Click here
for Risk Management requirements.

CONTRACT INSURANCE LANGUAGE:
Click here for an excerpt from the contract.

ADDITIONAL INSURED ENDORSEMENT:
Click here to see an example of an AIE.

INVOICE TEMPLATE:
Click here to see an example of typical artist or contractor invoice