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By Kim Anthony
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September 25, 2026
Beginning January 1, 2027, California sales and use tax will generally apply to prewritten software delivered electronically or accessed remotely, including many Software-as-a-Service subscriptions. CALIFORNIA — If your business sells software, provides access to an online platform or pays for software subscriptions, a tax change belongs on your 2027 planning list. Under Senate Bill 122 , signed into law June 29, 2026, California is expanding the sales and use tax definition of tangible personal property to include certain digital products and associated copyright or patent interests. That means retail sales of covered products in California—and covered products purchased from a retailer for storage, use or other consumption in California—may be taxable beginning January 1, 2027 . The change generally affects sellers of prewritten software, SaaS providers, businesses that license or provide remote access to prewritten software, and the customers who buy those products. What counts as a digital product? For this law, a digital product is prewritten computer software delivered on physical storage media, transferred electronically or accessed remotely. Prewritten software is software held for general or repeated sale or lease. It can qualify even if it was originally developed for a particular customer or for a company’s own use. A combination of two or more prewritten programs can also qualify. What is outside this definition? The law does not classify every digital purchase as a taxable digital product. The following are excluded from its digital product definition: Digital assets, such as cryptocurrency Digital audio works, such as music, spoken recordings and ringtones Digital audiovisual works, such as movies and videos with sound Digital books, or eBooks Digital infrastructure, such as cloud platforms customers use to create, deploy or run their own software applications Digital video game products Digital visual works, such as computer-generated artwork The law also provides exemptions for custom computer software , digital products representing a service other than SaaS, digital products transferred with reproduction and distribution rights, and digital products purchased solely for use outside California. Businesses should review the details of a transaction before treating it as excluded or exempt. A $5 million rule for certain large purchases In some transactions, responsibility for paying the tax can shift from the retailer to the purchaser. The rule concerns a retailer’s aggregate gross receipts from digital products sold to the same purchaser that are transferred electronically or accessed remotely. For 2027 , the threshold is more than $5 million in that calendar year . Beginning January 1, 2028 , the test looks at whether those receipts exceeded $5 million in the current or preceding calendar year. When the rule applies, the purchaser may need a Use Tax Direct Payment Permit and may have to report and pay the tax directly to the California Department of Tax and Fee Administration (CDTFA). Location matters for local taxes For digital products transferred electronically or accessed remotely, the place of sale for local and district tax reporting is generally the customer’s address. The place of use is where the person accessing the product is located. That distinction matters when a company’s billing address and its software users are in different places. CDTFA explains the rules in its Tax Guide for Retailers and Purchasers of Digital Products . What sellers need to do California digital product sellers that are not already registered with CDTFA may need to obtain a seller’s permit , file sales and use tax returns, and report and pay tax on taxable retail sales. Out-of-state sellers that are engaged in business in California under Revenue and Taxation Code section 6203 may need a Certificate of Registration—Use Tax . They would collect and report use tax on covered sales to California consumers and pay it to CDTFA. Registration is available through CDTFA Online Services . The UBJ takeaway: Software sellers can use the months before January 2027 to review their products, customer locations, invoicing and registration needs. Buyers can review their software agreements and ask vendors how the new tax will appear on invoices. For the definitions, exemptions and reporting rules, start with CDTFA’s digital products tax guide
By Kim Anthony
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September 24, 2026
Beverly Kuykendall helps businesses navigate complex markets, build stronger partnerships and turn ambitious ideas into workable plans. Some business leaders see a procurement requirement and stop at the obstacle. Beverly Kuykendall asks what it would take to move forward. Over decades in federal acquisition and commercialization, Kuykendall has helped organizations work through the demands of government contracting while keeping their commercial goals in view. Her career has included executive roles as President of Government Business, Chief Strategy Officer and President. In each, she has worked at the point where strategy must become something a team can actually execute. Today, Kuykendall advises mission-driven organizations and manufacturers seeking new routes to growth. For companies pursuing domestic production, that may mean beginning with practical steps such as packaging, labeling, kitting, light assembly or fulfillment. These staged solutions can help a manufacturer establish domestic capacity and enter a market while building toward a larger goal. She also helps manufacturers develop reseller and distribution programs with clear standards for selecting partners, onboarding them and measuring performance. The aim is to grow revenue while protecting the relationships and reputation a business has worked hard to build. Kuykendall’s strength lies in making complicated systems understandable and actionable. She sees how procurement rules, supply chains and commercial partnerships fit together—and where an organization can make its next move with confidence. For entrepreneurs and business leaders trying to enter a demanding market, that perspective matters. A complex path can still be a path. Kuykendall’s work helps organizations find it, prepare for it and take the next step.
By Kim Anthony
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September 24, 2026
Felecia Fisher-Shamu has built a women-owned furniture manufacturing business whose work reaches from Los Angeles hotels to destinations around the world. Before Felecia Fisher-Shamu’s work appeared in luxury hotels and major entertainment venues, she was building relationships with the people who knew those spaces best: hotel engineering and housekeeping teams in Santa Monica and Los Angeles. She listened, learned what the work demanded and built a business around delivering it well. Today, Fisher-Shamu is CEO and co-founder of Vitality Casegoods, Restorations, and Furniture Manufacturing, Inc. In a competitive industry where women business owners have had to establish their place, she has earned a reputation for custom furnishings, furniture design and restoration. She has done it with creative vision, perseverance and a team of skilled craftspeople. Vitality’s work has reached properties in the United States, Anguilla, Saudi Arabia and Canada. Fisher-Shamu has contributed to sustainable projects with Google and ARIA in Las Vegas, as well as furnishings for major hotels and entertainment spaces. Her team’s work has also supported events associated with the NAACP Image Awards, the Daytime Emmys and Oscar celebrations, including a VIP gala honoring Black Panther costume designer Ruth E. Carter. Her passion for restoration gives the business another dimension. Vitality helped restore antiques from Paris for Lumière at the refurbished Fairmont Century Plaza in Los Angeles. Earlier in her career, Fisher-Shamu restored antiques for the Four Seasons Hotel Beverly Hills. She values the artistry in preserving a piece’s character as much as the skill required to create something new. Even during the pandemic, when the hospitality industry faced extraordinary disruption, Vitality continued to win work. Projects included SoFi Stadium’s Owners Club, Loews St. Louis Live! hotel and Circa Resort & Casino in Las Vegas. Fisher-Shamu’s story celebrates what a woman-owned business can build through talent, trusted relationships and the determination to keep going. Her furnishings may be found in celebrated spaces, but the deeper achievement is the enterprise she and her team have crafted along the way.
By Kim Anthony
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September 24, 2026
Richard “Rick” Benbow III connects employers, educators and communities to help more people reach the careers they imagine for themselves. For Rick Benbow, access to education means more than opening a door. People also need a path through it: a way to gain skills, connect with employers and see where their effort can take them. As a vice president at Western Governors University , Benbow builds partnerships that connect education with workforce needs. His market expansion work has contributed to more than 45% enrollment growth, and he has secured $5 million in grant funding to address education gaps. Among his accomplishments is a California High Road Training Partnership grant aimed at expanding workforce opportunities. Benbow’s work has also included developing Nevada’s first software development apprenticeship program and building relationships with companies such as Apple and Google. Across these efforts, he focuses on a practical question: What would make this opportunity reachable for someone who has the talent, but needs a clear route forward? He describes his leadership style as part builder, part connector and part coach. That approach has shaped his work with employers, agencies and educational institutions, as well as outreach efforts designed to speak to the communities they hope to serve. His experience also includes a strategic plan that strengthened UCLA’s engagement across greater Los Angeles. Benbow measures growth by more than enrollment or the size of a partnership. The greater promise is what happens when those connections lead to skills, credentials and careers. By bringing the right people and resources together, he is helping make that promise possible for more learners. Connect with Richard (Rick) Benbow, III >> here .
By Kim Anthony
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September 24, 2026
Robin Morgan Billups brings experience in commercial real estate finance and supplier diversity to her work helping entrepreneurs pursue contracts and build stronger businesses. Robin Morgan Billups has spent her career working on both sides of a question many entrepreneurs face: How does a business become ready for a major opportunity? She began in commercial real estate construction finance, sourcing, underwriting and managing conventional and affordable housing investments for institutions including Bank of America and U.S. Bank. As a commercial real estate construction relationship manager at U.S. Bank, she averaged more than $150 million in annual loan production. Billups later created U.S. Bank’s national supplier diversity program across a 24-state footprint. She built a program focused on education, assessment, compliance and certification for businesses seeking a place in corporate supply chains. After leaving the bank, she joined the Women’s Business Enterprise National Council as a national business development manager, working with corporate members across the public and private sectors. Today, she brings those experiences together through The Billups Group. Her firm works with organizations on supplier inclusion and procurement strategies while helping entrepreneurs assess their capabilities, strengthen client relationships and prepare to pursue contracts. Billups also serves as a speaker, panelist and facilitator on business strategy, women-owned and diverse business enterprises, and opportunities connected to housing, infrastructure and transit development. An alumna of the USC Marshall School of Business’s Minority Program in Real Estate Development and Finance, Billups understands both the financial demands of large projects and the preparation smaller firms need to participate in them. Her goal is to help businesses recognize their marketable strengths, meet procurement requirements and turn a promising connection into lasting growth. For more information connect with Robin Billups here.
By Kim Anthony
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September 23, 2026
Through JCL Consulting Group and the Crenshaw Chamber of Commerce, JC Lacy works to strengthen the relationships between public agencies, local businesses and the communities they serve. A public project can affect a neighborhood long before construction begins. JC Lacy’s work starts with the conversations that help agencies understand who will be affected, what matters to them and how to keep them informed. As principal of JCL Consulting Group, which he launched in 2019, Lacy develops community engagement strategies for public projects across California. His firm helps government agencies build relationships with local organizations and businesses through outreach planning, training and direct community support. Its work also includes digital marketing and storytelling. Lacy brought more than a decade of Los Angeles public-sector experience to the venture. He previously served as a commissioner with the Los Angeles Housing Department, a transportation deputy in the Los Angeles Mayor’s Office and a business liaison at LA Metro. Across those roles, his focus was connecting agencies with the people and businesses their work touched. Today, he also volunteers as president of the Crenshaw Chamber of Commerce, a 93-year-old nonprofit focused on economic development for small business owners. The role keeps him close to entrepreneurs whose perspectives can be overlooked in decisions about the places where they operate. A Stanford University graduate with a degree in psychology and marketing, Lacy was also named to the Pac-10 All-Academic Team. His work now draws on that mix of communication, business engagement and cultural competency to help communities participate in projects that shape their future. For more information visit: JCL Consulting Group and Crenshaw Chamber of Commerce.
By Kim Anthony
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September 23, 2026
Sarah R. Harris brings more than two decades of service to the Black Business Association and a career spent helping organizations connect with their communities. Sarah R. Harris knows how to keep building when circumstances change. In 1999, she created SAVE THE DATE, an eight-page quarterly newsletter featuring community events and news. It grew into a full-color magazine in 2005. When economic pressures and changes in publishing led her to close it in 2010, Harris kept her creative ambitions alive. She returned to publishing in 2019 with the launch of Suite Life SoCal, which she leads as publisher-in-chief. Today, Harris serves as chairwoman and CEO of the Black Business Association (BBA), California’s oldest active ethnic business support organization. She has worked with the BBA for more than 20 years, providing services alongside its previous leader, Mr. Cooper. That history gives her a close understanding of the organization as she helps guide its next chapter. Harris is also president of SuiteEvents, a Southern California creative services and marketing company. Through that work, she has served more than 100 organizations, elected officials, government agencies and small businesses, including the City of Inglewood, USC Marshall School of Business, Charles R. Drew University of Medicine and Science, and the YWCA of Greater Los Angeles. Her contributions have earned recognition for both her publishing and community work. In 2008, then-Senator Mark Ridley-Thomas selected her business as the 26th District’s Small Business of the Year. At the BBA, Harris brings together her experience as an entrepreneur and her long-standing commitment to the organization. She is looking ahead to what the association can become while honoring the leadership and relationships that brought it this far. For more information visit: Black Business Association
By Kim Anthony
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September 23, 2026
For entrepreneurs who built a livelihood out of necessity, taking care of everyone else can come naturally. Covered California Executive Director Jessica Altman wants them to know that help finding health coverage is within reach—and that their own well-being deserves attention. They get up early to prepare for customers and stay up late answering messages, finishing orders or wondering how to make the numbers work. Some started a business because they saw an opportunity. Others started because they needed one. At Urban Business Journal, we call these resourceful, determined people everyday unicorns. They are good at making a way. They may be less practiced at making time for themselves. A checkup can wait until after the busy season. A nagging concern can wait until the next invoice is paid. Rest can wait until everything on the list is done—which, for an entrepreneur, may feel like never. That is one reason a conversation about health coverage matters. For people who work for themselves or take on gig work, there may be no employer handing them a benefits packet. Some assume insurance is out of reach. Others simply have not had the time to find out. Jessica Altman, executive director of Covered California , has a message for them: “We see you.” Asked about self-employed workers and entrepreneurs without job-based coverage during an interviews at Covered California’s Connected to Coverage Summit at Charles Drew University, Altman told Urban Business Journal, “We see the struggles to get by, but also that it is so challenging to choose to work in a way that you don’t get the stability of benefits.” Covered California is the state’s health insurance marketplace. People who work for themselves can use it to explore individual health plans and find out whether they qualify for financial help. The same application checks eligibility for Medi-Cal. If you are self-employed and have no W-2 employees, an individual plan may be the right place to start; owning a business does not, by itself, disqualify you from assistance. “We are incredibly proud to be the place that people who are self-employed or in the gig economy can come and still get financial support to bring health insurance within reach, hopefully for them,” Altman said. Make room for the person behind the business Health coverage is a practical step. So is using it. Entrepreneurs can become so accustomed to solving problems for other people that they brush past their own. They show up for a customer despite a poor night’s sleep. They reschedule a medical visit to take a meeting. They promise themselves they will slow down when business settles. Caring for yourself need not begin with a dramatic overhaul. It can begin by scheduling an appointment you have put off, asking a health care professional which screenings are appropriate for you, or making enough room in the day to eat and rest. The Centers for Disease Control and Prevention recommends staying current on appropriate checkups, screenings and vaccinations, and says adults should get at least seven hours of sleep a day. For an everyday unicorn, this is part of being about the business: taking the best possible care of the person the business depends on. How Covered California works Visit CoveredCA.com to compare plans and apply. If you would rather talk it through, call (800) 300-1506 or use the website to find free local enrollment help. Altman said Covered California also offers online help and works with enrollment partners in communities across the state. “They speak your language if your first language is not English,” she said of local enrollment partners. “And it is their job to provide free and confidential assistance in navigating health insurance, period.” You do not have to know in advance whether you qualify for a Covered California plan or Medi-Cal. One application checks both. If a marketplace plan is an option, you can compare its monthly premium—the amount you pay to keep coverage—with other costs, such as deductibles and copays, before choosing. If your income changes from month to month, make your best estimate of your household income for the year you want coverage. That estimate helps determine financial assistance. Update it when your circumstances change so your assistance reflects what you are actually earning. The cost of coverage and the help available will depend on your household and the plan you choose. Mark these dates Open enrollment for 2027 coverage begins November 1, 2026, and ends January 31, 2027. To have a health plan start on January 1, 2027, enroll by December 31, 2026. Enrolling in January generally means coverage begins February 1. Certain life changes, including losing other health coverage, may allow someone to enroll outside that window. Medi-Cal enrollment is available year-round. Altman acknowledged that finding health coverage does not make every challenge disappear. “It’s never going to be perfect,” she said. But she wants independent workers to know that helping them access care is part of Covered California’s mission. If you have been waiting for the business to give you permission to take care of yourself, consider this your reminder: check your coverage options, make the appointment, and give your health a place on the schedule. You have spent a great deal of energy building a way forward . You deserve care along the way. For more information visit: CoveredCa.com
By Kim Anthony
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September 23, 2026
LOS ANGELES — A meal out can do more than introduce you to a new favorite dish. It can introduce you to the entrepreneur behind it. Los Angeles Black Restaurant Week runs through Sunday, September 27 , spotlighting Black-owned culinary businesses across the region. The organizer’s LA directory includes restaurants and cafés in Los Angeles, Inglewood, Hawthorne, Lakewood and Northridge. Among the listings are Obet & Del’s Coffee, All Chill, The Toast and Jam, and College Boy Cheesesteaks. The campaign offers an easy starting point for people who want to spend locally with more intention. Browse the directory, choose a business you have not tried, and bring a friend. If you enjoy the experience, tell someone about it. A recommendation, a return visit or a catering inquiry can help turn a one-time discovery into an ongoing customer relationship. For business owners and community organizations, there is another opportunity: consider these culinary entrepreneurs when planning meetings, staff events and celebrations. The most meaningful support can continue well beyond Restaurant Week. Find a business in the Los Angeles Black Restaurant Week directory . Photo credit: Instagram | Joyce Soul and Sea DTLA
By Kim Anthony
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September 23, 2026
LOS ANGELES — Nearly 28,000 organizations employ 335,000 people in Los Angeles County. The findings give nonprofit leaders new evidence to bring to funding, policy and partnership conversations.Nonprofits are often measured by the people they serve. A new report makes the case for measuring them as a major part of the local economy, too. The Center for Nonprofit Management and the Los Angeles County Economic Development Corporation examined 27,916 active nonprofits in Los Angeles County. Together, the organizations employ approximately 335,000 people. If counted as a single sector, nonprofits would rank as the county’s fourth-largest employer. The report estimates that nonprofit activity generates $185.6 billion in total economic output. It also supports an estimated 1.16 million jobs when direct employment, supplier activity and other economic effects are counted together. Those are different measures: 335,000 people work directly for nonprofits, while the larger figure includes jobs supported throughout the county economy. The findings matter especially for smaller organizations. Ninety percent of the nonprofits studied have annual income below $1 million. Their combined economic reach is substantial, even though many operate with limited budgets and staff. For nonprofit leaders, the report offers language for conversations with funders and elected officials: an investment in their work can support both community services and local employment. For businesses, it is a reminder that nonprofits purchase goods and services and can be valuable customers and partners. The opportunity: Read the report, identify the figures most relevant to your organization, and pair them with your own results. The countywide numbers tell a powerful story; your organization’s jobs, spending and community outcomes can show where you fit within it. Access the LAEDC report here Photo: Los Angeles County nonprofits employ approximately 335,000 people and help drive economic activity across the region.
Hospitality & Entertainment
By Kim Anthony
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July 16, 2026
(ONTARIO, CA) For years, the Toyota Arena has been one of the Inland Empire's premier destinations for concerts, hockey, and major events. Soon, it may become the centerpiece of something much bigger. Just east of the arena, one of the region's most ambitious mixed-use projects—one designed to transform surface parking lots into a vibrant district where people can live, work, dine, and gather year-round is underway. For entrepreneurs and small business owners, the project represents more than new construction. It represents new customers. A New Downtown Experience The development envisions a walkable, mixed-use neighborhood adjacent to Toyota Arena featuring residential housing, restaurants, retail, public gathering spaces, and entertainment. At full build-out, Adept's long-range vision includes up to 2,000 residential units, approximately 130,000 square feet of retail and dining, and 75,000 square feet of public open space. The City of Ontario is planning complementary investments around the project, including an entertainment district envisioned with restaurants, live entertainment venues, a performing arts center, hotel accommodations, and additional public amenities. Together, the public and private investments could reshape the area into one of Southern California's most active entertainment destinations. More Than Apartments While new housing often captures headlines, mixed-use developments create something equally valuable: economic ecosystems. Residents need coffee shops, fitness studios, childcare providers, accountants, salons, pet services, restaurants, insurance agents, financial advisors, medical offices, and countless other neighborhood businesses. Every new apartment creates demand for local entrepreneurs. Every event at Toyota Arena becomes another opportunity for businesses to attract visitors before and after concerts, hockey games, and community events. Creating a Place to Gather A centerpiece of the vision is the proposed Ontario Arena Plaza, a two-acre public gathering space between Toyota Arena and the Adept development. Plans call for landscaped public spaces, water features, outdoor gathering areas, and restaurant concepts designed to encourage visitors to linger rather than simply arrive for an event and leave afterward. City planning documents describe the plaza as the "living room" of the future entertainment district—an economic catalyst connecting arena visitors with surrounding restaurants, retailers, and businesses. Why It Matters for Small Business Large developments often generate headlines because of their construction budgets. The bigger story is what happens after the ribbon cutting. Restaurants need local suppliers. Retailers need accountants and marketing firms. Property managers hire landscapers, maintenance companies, security firms, cleaning services, and technology providers. Professional service firms gain new clients. Independent retailers gain new foot traffic. Entrepreneurs gain access to a growing customer base. For Inland Empire business owners, developments like this can create years of opportunity—not just during construction, but long after the last building opens. A New Chapter for Ontario Ontario has spent the past decade establishing itself as a logistics, convention, and aviation powerhouse. Now it's adding another dimension: destination placemaking. The city's broader Arena District plan includes approximately 700 residential units, commercial space, public plazas, restaurants, entertainment venues, and future phases featuring a performing arts theater, hotel, and additional mixed-use development. Construction on the initial phase began in 2025. As the project succeeds, the district won't simply bring more visitors to Ontario. It could create one of the Inland Empire's strongest environments for entrepreneurs looking to open, expand, or relocate their businesses. Photo Credit: Ontario Ranch Life
By Kim Anthony
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July 10, 2026
National CORE, one of the nation’s largest nonprofit developers and property managers of affordable housing, has closed approximately $103 million in bond financing to support the transformation of the Ontario Airport Hotel & Conference Center into Hyatt Regency Ontario, an upper-upscale, full-service hospitality destination near Ontario International Airport. The successful consummation of the bond offerings paves the way to a rapid renovation project that will reimagine the hotel, redefine hospitality in the Inland Empire and drive economic growth in neighboring communities. “This project represents the rebirth of an iconic property that has long stood at the gateway to our community,” said Jeff Burum, chairman of the board of directors for National CORE. “This is an investment in Ontario and in economic growth that elevates the region for residents, businesses, travelers and the organizations serving this community.” The project brings together the experienced team of Hyatt as franchisor, Manhattan Hospitality Advisors as hotel operator, M. Arthur Gensler Jr. & Associates, Inc. as architect and National CORE as owner and developer. “Hyatt Regency Ontario near a major airport will bring a unique value proposition centered on connectivity, convenience, and elevated full-service hospitality. The brand is designed to serve as a dynamic hub for business and leisure travelers by offering expansive meeting and event space, premium food and beverage experiences, flexible gathering areas, and seamless access for travelers in transit,” said Patrick Schumm, senior vice president of franchise operations and owner relations, Hyatt. “Beyond stays, Hyatt Regency hotels are built to attract conferences, corporate meetings, and regional events that generate sustained economic activity and community engagement. We are excited by National CORE’s vision and the opportunity to create a destination that delivers long-term value for travelers, local businesses, and the broader community.” The bond offerings also mark a major investment in the region and reflect confidence in the project team, the long-term vision for the property and National CORE’s financial strength. Investor demand for the offering was strong and well in excess of the par amount offered allowing JP Morgan, who served as the sole underwriter, to reduce interest rates to a blended rate for the entire financing (CPACE + Revenue Bonds) of slightly more than 6%. Robert Diaz, Executive Vice President and project lead with National CORE, noted that “Investors responded to the strength of National CORE’s balance sheet, our longstanding presence in the Inland Empire and our ability to execute complex development projects. This financing structure allowed us to align long-term community investment with a transformational hospitality project that will benefit the region for decades.” “The highly innovative financing structure we were able to arrange for National CORE was the result of strong collaboration between a team dedicated to making a success out of this effort and was driven by strong partnership from Jones Lang LaSalle (JLL), GreenRock Capital, FrostBrownTodd Gibbons, Chapman and Cutler, Orrick and JP Morgan,” said Fred Schuster of FGS Realty Advisors. “The complexity of structuring the first hospitality tax-exempt bond financing for JLL required creativity and a dedicated team of the best professionals in the business. National CORE’s A-plus credit rating, continued track record of improving the community through development, and National CORE’s vision and dedication to transform this asset were key factors in getting this transaction closed together,” said Marc Schillinger of JLL Capital Markets. The financing package included approximately $27.3 million in Property Assessed Clean Energy (PACE) bonds supporting eligible energy-efficiency improvements and approximately $74.5 million in hotel revenue bonds supporting renovation, construction and project-related costs. “It is great to work with the team at National CORE, which is a leader in building cost-contained, high-performance developments that minimize impact on natural resources and aligns perfectly with the purposes of PACE financing,” said Joe Euphrat, Co-Founder & Managing Principal of GreenRock. National CORE views the hotel investment as part of a broader long-term strategy to diversify revenue sources and strengthen organizational stability to further fuel its efforts in furtherance of its mission of providing affordable housing and resident services. National CORE also views the investment as part of a broader workforce development strategy through its “CORE Academy,” including future hospitality career pathways and training opportunities connected to the hotel industry. “Our mission has always been about investing in communities in ways that create lasting impact,” Burum added. “This project reflects that same philosophy. We are building something that serves the region today while creating opportunities for the future.” Illustration: National CORE, Inc.
By Kim Anthony
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February 26, 2026
A hotel located at the center of one of the Inland Empire’s busiest travel corridors is helping support the region’s growing business travel, conference, and networking economy. The Delta Hotels by Marriott Ontario Airport , operated by Hogan Hospitality Group , offers modern accommodations and more than 22,000 square feet of event space adjacent to both Ontario International Airport and the Ontario Convention Center . For many Inland Empire businesses, professional associations, and community organizations, accessible meeting space near a major airport and convention center is an important asset for hosting conferences, training sessions, trade events, and networking gatherings. The hotel features 303 guest rooms and seven suites , designed to provide comfort and efficiency for both business and leisure travelers. Guests also have access to amenities including an outdoor pool and several dining options within the property. Meeting and Event Facilities The property offers 15 meeting rooms , including six breakout rooms, providing flexible space for corporate meetings, workshops, board meetings, and regional business events. The largest venue can accommodate up to 655 guests , making the hotel suitable for conferences, industry gatherings, nonprofit fundraisers, and business community events connected to the Ontario Convention Center and the broader Inland Empire economy. With Ontario increasingly serving as a hub for regional conferences and trade events, hotel meeting facilities like these help provide the infrastructure needed for organizations to bring people together for learning, collaboration, and business development. Dining and Guest Amenities The hotel provides several on-site dining options that serve both overnight guests and event attendees. The property’s café offers Starbucks coffee , providing quick-service beverages and light fare. PRIME Steakhouse offers an upscale dinner experience featuring premium steaks, while Sky Harbor Bar provides a social setting with craft drinks, music, and space for informal networking. For guests needing quick access to food and beverages, the Delta Pantry provides 24-hour grab-and-go items , including breakfast options and snacks. This amenity is available exclusively to Marriott Bonvoy Platinum, Titanium, and Ambassador Elite members . Supporting Ontario’s Convention and Business Travel Economy Hotels located near the Ontario Convention Center play a vital role in supporting business travel and regional events. “We’re excited to welcome Delta Hotels by Marriott Ontario Airport to our family of hotel partners,” said Michael Krouse, president of the Greater Ontario Convention & Visitors Bureau . “Their high-quality accommodations and commitment to exceptional service make them an ideal partner as we continue to support guests visiting the Ontario Convention Center. We look forward to working together to deliver outstanding experiences and exceptional hospitality for convention travelers.” About Delta Hotels by Marriott The Delta Hotels by Marriott brand was acquired by Marriott International in April 2015 and is designed as an upscale, full-service hotel brand focused on the needs of modern frequent travelers. Originally well established in Canada, the brand continues to expand across the United States and international markets. Why It Matters for the Inland Empire Small Business Community For small businesses, entrepreneurs, and nonprofit organizations, access to professional meeting and event space is an important part of building relationships and growing opportunities. Hotels near Ontario International Airport and the Ontario Convention Center often serve as gathering places for networking events, business workshops, association meetings, trade shows, and industry conferences. These events bring together entrepreneurs, service providers, investors, and community leaders, creating opportunities for collaboration, partnerships, and business growth. They also generate economic activity for nearby restaurants, transportation services, event vendors, and local retailers — helping circulate business spending throughout the Inland Empire economy. As the region continues to grow as a destination for conferences and business travel, hospitality venues that can host large meetings while also serving smaller professional gatherings help strengthen the infrastructure that supports entrepreneurship and regional economic development. For more information visit Delta Hotels Ontario Airport .
Breaking News
By Kim Anthony
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September 25, 2026
Beginning January 1, 2027, California sales and use tax will generally apply to prewritten software delivered electronically or accessed remotely, including many Software-as-a-Service subscriptions. CALIFORNIA — If your business sells software, provides access to an online platform or pays for software subscriptions, a tax change belongs on your 2027 planning list. Under Senate Bill 122 , signed into law June 29, 2026, California is expanding the sales and use tax definition of tangible personal property to include certain digital products and associated copyright or patent interests. That means retail sales of covered products in California—and covered products purchased from a retailer for storage, use or other consumption in California—may be taxable beginning January 1, 2027 . The change generally affects sellers of prewritten software, SaaS providers, businesses that license or provide remote access to prewritten software, and the customers who buy those products. What counts as a digital product? For this law, a digital product is prewritten computer software delivered on physical storage media, transferred electronically or accessed remotely. Prewritten software is software held for general or repeated sale or lease. It can qualify even if it was originally developed for a particular customer or for a company’s own use. A combination of two or more prewritten programs can also qualify. What is outside this definition? The law does not classify every digital purchase as a taxable digital product. The following are excluded from its digital product definition: Digital assets, such as cryptocurrency Digital audio works, such as music, spoken recordings and ringtones Digital audiovisual works, such as movies and videos with sound Digital books, or eBooks Digital infrastructure, such as cloud platforms customers use to create, deploy or run their own software applications Digital video game products Digital visual works, such as computer-generated artwork The law also provides exemptions for custom computer software , digital products representing a service other than SaaS, digital products transferred with reproduction and distribution rights, and digital products purchased solely for use outside California. Businesses should review the details of a transaction before treating it as excluded or exempt. A $5 million rule for certain large purchases In some transactions, responsibility for paying the tax can shift from the retailer to the purchaser. The rule concerns a retailer’s aggregate gross receipts from digital products sold to the same purchaser that are transferred electronically or accessed remotely. For 2027 , the threshold is more than $5 million in that calendar year . Beginning January 1, 2028 , the test looks at whether those receipts exceeded $5 million in the current or preceding calendar year. When the rule applies, the purchaser may need a Use Tax Direct Payment Permit and may have to report and pay the tax directly to the California Department of Tax and Fee Administration (CDTFA). Location matters for local taxes For digital products transferred electronically or accessed remotely, the place of sale for local and district tax reporting is generally the customer’s address. The place of use is where the person accessing the product is located. That distinction matters when a company’s billing address and its software users are in different places. CDTFA explains the rules in its Tax Guide for Retailers and Purchasers of Digital Products . What sellers need to do California digital product sellers that are not already registered with CDTFA may need to obtain a seller’s permit , file sales and use tax returns, and report and pay tax on taxable retail sales. Out-of-state sellers that are engaged in business in California under Revenue and Taxation Code section 6203 may need a Certificate of Registration—Use Tax . They would collect and report use tax on covered sales to California consumers and pay it to CDTFA. Registration is available through CDTFA Online Services . The UBJ takeaway: Software sellers can use the months before January 2027 to review their products, customer locations, invoicing and registration needs. Buyers can review their software agreements and ask vendors how the new tax will appear on invoices. For the definitions, exemptions and reporting rules, start with CDTFA’s digital products tax guide
By Kim Anthony
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September 24, 2026
Beverly Kuykendall helps businesses navigate complex markets, build stronger partnerships and turn ambitious ideas into workable plans. Some business leaders see a procurement requirement and stop at the obstacle. Beverly Kuykendall asks what it would take to move forward. Over decades in federal acquisition and commercialization, Kuykendall has helped organizations work through the demands of government contracting while keeping their commercial goals in view. Her career has included executive roles as President of Government Business, Chief Strategy Officer and President. In each, she has worked at the point where strategy must become something a team can actually execute. Today, Kuykendall advises mission-driven organizations and manufacturers seeking new routes to growth. For companies pursuing domestic production, that may mean beginning with practical steps such as packaging, labeling, kitting, light assembly or fulfillment. These staged solutions can help a manufacturer establish domestic capacity and enter a market while building toward a larger goal. She also helps manufacturers develop reseller and distribution programs with clear standards for selecting partners, onboarding them and measuring performance. The aim is to grow revenue while protecting the relationships and reputation a business has worked hard to build. Kuykendall’s strength lies in making complicated systems understandable and actionable. She sees how procurement rules, supply chains and commercial partnerships fit together—and where an organization can make its next move with confidence. For entrepreneurs and business leaders trying to enter a demanding market, that perspective matters. A complex path can still be a path. Kuykendall’s work helps organizations find it, prepare for it and take the next step.
By Kim Anthony
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September 24, 2026
Felecia Fisher-Shamu has built a women-owned furniture manufacturing business whose work reaches from Los Angeles hotels to destinations around the world. Before Felecia Fisher-Shamu’s work appeared in luxury hotels and major entertainment venues, she was building relationships with the people who knew those spaces best: hotel engineering and housekeeping teams in Santa Monica and Los Angeles. She listened, learned what the work demanded and built a business around delivering it well. Today, Fisher-Shamu is CEO and co-founder of Vitality Casegoods, Restorations, and Furniture Manufacturing, Inc. In a competitive industry where women business owners have had to establish their place, she has earned a reputation for custom furnishings, furniture design and restoration. She has done it with creative vision, perseverance and a team of skilled craftspeople. Vitality’s work has reached properties in the United States, Anguilla, Saudi Arabia and Canada. Fisher-Shamu has contributed to sustainable projects with Google and ARIA in Las Vegas, as well as furnishings for major hotels and entertainment spaces. Her team’s work has also supported events associated with the NAACP Image Awards, the Daytime Emmys and Oscar celebrations, including a VIP gala honoring Black Panther costume designer Ruth E. Carter. Her passion for restoration gives the business another dimension. Vitality helped restore antiques from Paris for Lumière at the refurbished Fairmont Century Plaza in Los Angeles. Earlier in her career, Fisher-Shamu restored antiques for the Four Seasons Hotel Beverly Hills. She values the artistry in preserving a piece’s character as much as the skill required to create something new. Even during the pandemic, when the hospitality industry faced extraordinary disruption, Vitality continued to win work. Projects included SoFi Stadium’s Owners Club, Loews St. Louis Live! hotel and Circa Resort & Casino in Las Vegas. Fisher-Shamu’s story celebrates what a woman-owned business can build through talent, trusted relationships and the determination to keep going. Her furnishings may be found in celebrated spaces, but the deeper achievement is the enterprise she and her team have crafted along the way.
By Kim Anthony
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September 24, 2026
Richard “Rick” Benbow III connects employers, educators and communities to help more people reach the careers they imagine for themselves. For Rick Benbow, access to education means more than opening a door. People also need a path through it: a way to gain skills, connect with employers and see where their effort can take them. As a vice president at Western Governors University , Benbow builds partnerships that connect education with workforce needs. His market expansion work has contributed to more than 45% enrollment growth, and he has secured $5 million in grant funding to address education gaps. Among his accomplishments is a California High Road Training Partnership grant aimed at expanding workforce opportunities. Benbow’s work has also included developing Nevada’s first software development apprenticeship program and building relationships with companies such as Apple and Google. Across these efforts, he focuses on a practical question: What would make this opportunity reachable for someone who has the talent, but needs a clear route forward? He describes his leadership style as part builder, part connector and part coach. That approach has shaped his work with employers, agencies and educational institutions, as well as outreach efforts designed to speak to the communities they hope to serve. His experience also includes a strategic plan that strengthened UCLA’s engagement across greater Los Angeles. Benbow measures growth by more than enrollment or the size of a partnership. The greater promise is what happens when those connections lead to skills, credentials and careers. By bringing the right people and resources together, he is helping make that promise possible for more learners. Connect with Richard (Rick) Benbow, III >> here .
By Kim Anthony
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September 24, 2026
Robin Morgan Billups brings experience in commercial real estate finance and supplier diversity to her work helping entrepreneurs pursue contracts and build stronger businesses. Robin Morgan Billups has spent her career working on both sides of a question many entrepreneurs face: How does a business become ready for a major opportunity? She began in commercial real estate construction finance, sourcing, underwriting and managing conventional and affordable housing investments for institutions including Bank of America and U.S. Bank. As a commercial real estate construction relationship manager at U.S. Bank, she averaged more than $150 million in annual loan production. Billups later created U.S. Bank’s national supplier diversity program across a 24-state footprint. She built a program focused on education, assessment, compliance and certification for businesses seeking a place in corporate supply chains. After leaving the bank, she joined the Women’s Business Enterprise National Council as a national business development manager, working with corporate members across the public and private sectors. Today, she brings those experiences together through The Billups Group. Her firm works with organizations on supplier inclusion and procurement strategies while helping entrepreneurs assess their capabilities, strengthen client relationships and prepare to pursue contracts. Billups also serves as a speaker, panelist and facilitator on business strategy, women-owned and diverse business enterprises, and opportunities connected to housing, infrastructure and transit development. An alumna of the USC Marshall School of Business’s Minority Program in Real Estate Development and Finance, Billups understands both the financial demands of large projects and the preparation smaller firms need to participate in them. Her goal is to help businesses recognize their marketable strengths, meet procurement requirements and turn a promising connection into lasting growth. For more information connect with Robin Billups here.