Apply for a New Business Tax Certificate online or at the Business Tax Office. Refundable business registration fee plus special fees.Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Electronic filing of the Business Property Statement uses a web-based application that will allow users to view, modify, and submit BPS filings on-line. When reporting a sale, include the new owner's name and mailing address. Use Form 4797 to report: The sale or exchange of property. The involuntary conversion of property and capital assets. Free fillable forms: City of Oakland. Non-Federal Agency (CA) Sign up.