§ 44-19-1 - Annual permit required – Retail business subject to sales tax – Promotion of shows – Revocation of show permit.
SECTION 44-19-1
§ 44-19-1 Annual permit required –Retail business subject to sales tax – Promotion of shows –Revocation of show permit. – (a) Every person desiring to engage in or conduct within this state a businessof making sales at retail, or engage in a business of renting living quartersin any hotel, rooming house, or tourist camp, the gross receipts from whichsales or rental charges are required to be included in the measure of the taximposed under chapter 18 of this title, shall file with the tax administratoran application for a permit for each place of business. The application shallbe in a form, include information, and bear any signatures that the taxadministrator may require. At the time of making an application, the applicantshall pay to the tax administrator a permit fee of ten dollars ($10.00) foreach permit. Every permit issued under this chapter expires on June 30 of eachyear.
(2) Every permit holder shall annually, on or before February1 of each year, renew its permit by filing an application for renewal alongwith a ten dollar ($10.00) renewal fee. The renewal permit is valid for theperiod July 1 of that calendar year through June 30 of the subsequent calendaryear unless otherwise canceled, suspended or revoked. All fees received underthis section are allocated to the tax administrator for enforcement andcollection of all taxes.
(b) Every promoter of a show shall, at least ten (10) daysprior to the opening of each show, file with the tax administrator a noticestating the location and dates of the show, in a form prescribed by the taxadministrator.
(2) The tax administrator shall, within five (5) days afterthe receipt of that notice, issue to the promoter, without charge, a permit tooperate the show, unless the provisions of subdivision (5) of this subsectionhave been applied to the promoter. No promoter may operate a show withoutobtaining the permit. The permit shall be prominently displayed at the mainentrance of the show.
(3) Any promoter who is a retailer shall comply with all ofthe provisions of this chapter and chapter 18 relating to retailers, inaddition to all of the provisions of this chapter relating to promoters.
(4) A promoter may not permit any person to display or selltangible personal property, services, or food and drink at a show unless thatperson is registered under subsection (a) of this section and displays his orher permit in accordance with the provisions of subsection (a) of this section.
(5) Any promoter who permits any person to display or selltangible personal property, services, or food and drink at a show who is notregistered, or does not display a permit, or fails to keep a record or file amonthly report of the name, address and permit number of every person whom thepromoter permitted to sell or display tangible personal property, services, orfood and drink at a show, is subject to revocation of all existing permitsissued pursuant to this section to operate a show, and to the denial of apermit to operate any show for a period of not more than two (2) years, inaddition to the provisions of § 44-19-31.