§ 44-44-3.1 - Permit required.
SECTION 44-44-3.1
§ 44-44-3.1 Permit required. – Commencing August 1, 1988, every person engaging in, or desiring to engage inactivities described in § 44-44-2(20), shall annually file an applicationwith the tax administrator for a litter control participation permit,hereinafter called a "permit", for each place of business in Rhode Island. Inthose cases where the only qualifying activity is the operation of vendingmachines, the person shall either obtain a Class A permit for each vendingmachine or obtain a permit based on total gross receipts. All applicationsshall be in a form, including information and bearing signatures that the taxadministrator may require. At the time of making an application, the applicantshall pay the tax administrator a permit fee based as follows:
(1) For the applicant whose gross receipts for the priorcalendar year measured less than fifty thousand dollars ($50,000), a fee oftwenty-five dollars ($25.00);
(2) For the applicant whose gross receipts for the priorcalendar year measured at least fifty thousand dollars ($50,000), but less thanone hundred thousand dollars ($100,000), a fee of thirty-five dollars ($35.00);
(3) For the applicant whose gross receipts for the calendaryear measured at least one hundred thousand dollars ($100,000), but less thanfour hundred thousand dollars ($400,000), a fee of seventy-five dollars($75.00);
(4) For the applicant whose gross receipts for the priorcalendar year measured at least four hundred thousand dollars ($400,000), butless than one million dollars ($1,000,000), a fee of one hundred dollars($100); and
(5) For the applicant whose gross receipts for the priorcalendar year measured one million dollars ($1,000,000) or more, a fee of onehundred twenty-five dollars ($125) for each one million dollars ($1,000,000) orfraction of this amount. The fee in this subdivision shall not exceed the sumof one thousand dollars ($1,000) for each permit at each place of business inRhode Island when the "qualifying activities" referred to in this section anddefined in § 44-44-2(20) and the sale of food products do not exceed tenpercent (10%) of the gross receipts for each permit.