BUSINESS CALENDAR

* A federal and state payroll tax seminar, sponsored by the Internal Revenue Service and state Employment Development Department, will be held from 8:30 a.m. to 1 p.m. Wednesday at the Ventura Taxpayer Service Center, 4820 McGrath St., Suite 250, Ventura.

Topics include misconceptions about day labor, the difference between employees and independent contractors, and payroll reporting requirements. The seminar is free.

For reservations, call 677-2785.