BUSINESS CALENDAR

* A payroll tax seminar sponsored by the Internal Revenue Service and the state Employment Development Department will be held from 9 a.m. to 3 p.m. July 25 at the Newbury Park branch of the Thousand Oaks Library, 2331 Borchard Road.

Topics will include misconceptions about day labor, the difference between employees and independent contractors, and state and federal payroll reporting requirements.

Free. Call 677-2785 to make reservations.