In Valiyee v. Department of Motor Vehicles (1999) 74 Cal.App.4th 1026, a licensed vehicle dealer and another individual who lacked a dealer's license entered into an agreement regarding a used car business. (Id. at p. 1029.) Under the agreement, the unlicensed individual purportedly rented a portion of the business's premises and sold cars as the dealer's independent contractor. (Ibid.) DMV initiated an administrative proceeding to revoke the dealer's license, and presented evidence that although the licensed dealer occasionally visited the business, the other individual operated it. (Valiyee v. Department of Motor Vehicles, supra, 74 Cal.App.4th at pp. 1030, 1033.) In affirming the revocation, the appellate court concluded that the unlicensed individual had acted as a dealer because he "purchased all the inventory, conducted and documented all sales, filed all necessary reports with DMV, and otherwise performed all the essential functions of a vehicle dealer." (Valiyee v. Department of Motor Vehicles, at p. 1033.)