• California Water Rights Curtailment Is Imminent

    On April 4, the State Water Resources Control Board gave a sober warning to more than 36,000 water rights holders across the state of California. Due to California's continuing drought and extremely low snowpack levels, their water rights are likely to be curtailed, and soon. This came right on the heels of Governor Brown announcing stricter urban water conservation requirements by Executive Order on April 1.

    While the Governor’s Executive Order was directed at community water use, the warning by the Water Resources Control Board was to provide water rights holders in agriculture enough advance notice that they could make difficult spring planting decisions.

  • Opening A Winery and Tasting Room in Santa Barbara County

    With the growth of the wine industry in Santa Barbara County, tasting rooms are the perfect vehicle for wineries to reach potential consumers.  The popularity of wine can be seen in the plethora of tasting rooms in Santa Barbara’s Funk Zone.  What was once an industrial section of Santa Barbara is now arguably one of the city’s most popular attractions.  So what exactly goes into opening a winery and tasting room?  More than you may think.

    At the state level, a winery must comply with the requirements of the California Department of Alcohol Beverage Control (“ABC”), California Department of Food and Agriculture (“CDFA”), and California State Board of Equalization (“BOE”).  At the federal level, compliance with the Alcohol and Tobacco Tax and Trade Bureau (“TTB”) and U.S. Food and Drug Administration (“FDA”) is required.  And let’s not forget that a winery must also comply with local county ordinances.  This article will provide you with an overview of the various permitting and licensing hoops you will have to jump through to get a traditional bricks-and-mortar winery and tasting room off the ground.

  • The “Non-Traditional” Winery

    Opening a traditional bricks-and-mortar winery can be complicated, expensive, and time consuming. As an alternative, new vintners can elect to start a “non-traditional” winery, which allows them entry into the wine business without incurring the substantive acquisition and development expenses of a traditional winery. The two basic structures of a non-traditional winery are the custom crush arrangement and the alternating proprietorship arrangement.

  • What are Death Taxes And What Does The POTUS Want Changed?

    "Death Taxes" generally refer to estate taxes. Estate taxes are any taxes applied to the transfer of a person’s assets at death. Taxable assets include personal property such as a house, cars, furniture or musical instruments, business assets like land, equipment and inventory, and investments like stocks, bonds and real estate.

    President Obama proposed a change to estate tax policy in his January State of the Union address that was aimed at removing the step up basis at death provision. The proposed change would affect a lot of families and family-owned businesses, including many in Santa Barbara, Ventura and San Luis Obispo counties.

    So what is the step up basis and what is its purpose? The step up at death basis works like this:

Practice Areas And Regions Served

Rogers, Sheffield & Campbell, LLP primarily serves individuals, families and businesses up and down California's Central Coast and North Los Angeles County, including many Santa Barbara, San Luis Obispo, and Ventura County communities.

Our experienced legal team includes business lawyers, real estate lawyers, tax lawyers, estate planning lawyers and civil litigation lawyers. Our areas of legal practice expertise include Business Law, Entity Formation, Real Estate Law, Tax Law, Estate Planning, Wills, Trusts, Probate, Wine Law, Vineyard Law, Civil Litigation and Alternative Dispute Resolution.

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