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BUSINESS CALENDAR

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* The Internal Revenue Service and state Employment Development Department will conduct a payroll tax seminar from 8:30 a.m. to 1 p.m. Aug. 2 at the Ventura Taxpayer Service Center, 4820 McGrath St., Suite 250, in Ventura. Topics will include misconceptions about day labor, the difference between employees and independent contractors, and state and federal payroll reporting requirements.

Admission is free. For reservations, call 677-2785.

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