Sec. 12-409. Permits.
Sec. 12-409. Permits. (1) Permit required. No person shall engage in or transact
business as a seller within this state, unless a permit or permits have been issued to him
as hereinafter prescribed.
(2) Application for permit. Every person desiring to engage in or conduct business
as a seller within this state shall file with the commissioner an application for a permit
for each place of business. Every application for a permit shall be made upon a form
prescribed by the commissioner and shall set forth the name under which the applicant
transacts or intends to transact business, the location of his place or places of business
and such other information as the commissioner requires. The application shall be signed
by the owner if a natural person; in the case of an association or partnership, by a member
or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application.
(3) Permit fee. At the time of making an application the applicant shall pay to the
Commissioner of Revenue Services a permit fee of fifty dollars for each permit. Any
permit issued on or after July 1, 1985, but prior to October 1, 2003, shall expire biennially
on the anniversary date of the issuance of such permit unless renewed in accordance
with such procedure and application form as prescribed by the commissioner. Any permit issued on or after October 1, 2003, shall expire on the fifth anniversary date of
the issuance of such permit unless renewed in accordance with such procedure and
application form as prescribed by the commissioner.
(4) Issuance and display of permit. After compliance with subsections (1), (2)
and (3) of this section by the applicant, the commissioner shall grant and issue to such
applicant a separate permit for each place of business within the state. A permit is not
assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously
displayed at the place for which issued.
(5) Reissuance of permit. A seller whose permit has been suspended or revoked
shall pay to the Commissioner of Revenue Services a fee of fifty dollars for the reissuance
of a permit.
(6) Revocation or suspension of permit. Whenever any person fails to comply
with any provision of this chapter relating to the sales tax or any regulation of the commissioner relating to the sales tax prescribed and adopted under this chapter or whenever
any seller files returns for four successive monthly or quarterly periods, as the case may
be, showing no sales, the commissioner, upon hearing, after giving such person ten
days' notice in writing specifying the time and place of hearing and requiring him to
show cause why his permit or permits should not be revoked, may revoke or suspend
any one or more of the permits held by the person. The notice may be served personally
or by registered or certified mail. The commissioner shall not issue a new permit after
the revocation of a permit unless he is satisfied that the former holder of the permit will
comply with the provisions of this chapter relating to the sales tax and the regulations
of the commissioner.
(7) Unlawful acts. Any person who knowingly violates any provision of this section
shall be fined not more than five hundred dollars or imprisoned not more than three
months or both for each offense.
(1949 Rev., S. 2093; P.A. 77-614, S. 139, 610; P.A. 81-39, S. 1, 2; Nov. Sp. Sess. P.A. 81-4, S. 19, 32; P.A. 82-325,
S. 3, 7; P.A. 85-357, S. 1, 2; P.A. 87-38, S. 1, 2; P.A. 88-314, S. 23, 54; June 30 Sp. Sess. P.A. 03-6, S. 73.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 81-39 increased fee for reissuance of permit under Subsec. (5) from $5 to $50; Nov. Sp. Sess. P.A. 81-4 amended
Subsec. (3) to raise permit fee from $1 to $20 and added provisions re annual expiration and renewal fee; P.A. 82-325
revised effective date of Nov. Sp. Sess. act but without affecting this section; P.A. 85-357 amended Subsec. (3) to provide
that any permit issued prior to or on or after July 1, 1985, shall expire biennially and to delete provision re $10 renewal
fee, effective June 16, 1985, and applicable to renewals occurring on or after July 1, 1985; P.A. 87-38 amended Subsec.
(6) to allow revocation or suspension of permit whenever any seller files returns for four successive monthly or quarterly
periods without sales; P.A. 88-314 amended Subsec. (7) by requiring that the violation must have occurred knowingly,
increasing the fine to $500 or imprisonment of not more than three months, or both for each offense and deleting the
description of what constitutes a separate offense for purposes of this subsection, effective July 1, 1988, and applicable to
any tax which first becomes due and payable on or after said date, to any return or report due on or after said date, or in
the case of any ongoing obligation imposed in accordance with said act, to the tax period next beginning on or after said
date; June 30 Sp. Sess. P.A. 03-6 amended Subdiv. (3) to raise fee from $0 to $50 and to make the term of the permit five
years for permits issued on or after October 1, 2003.
Cited. 134 C. 309. Cited. 145 C. 176.
Cited. 30 CS 309.