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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2021

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A N   A C T

RELATING TO TAXATION -- SALES AND USE TAXES -- ENFORCEMENT AND

COLLECTION

     

     Introduced By: Representatives Phillips, Caldwell, Serpa, Hawkins, and S Lima

     Date Introduced: January 27, 2021

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-19-1 of the General Laws in Chapter 44-19 entitled "Sales and

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Use Taxes - Enforcement and Collection" is hereby amended to read as follows:

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     44-19-1. Annual permit required -- Retail business subject to sales tax -- Promotion

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of shows -- Revocation of show permit.

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     (a)(1) Every person desiring to engage in or conduct within this state a business of making

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sales at retail, or engage in a business of renting living quarters in any hotel, rooming house, or

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tourist camp, the gross receipts from which sales or rental charges are required to be included in

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the measure of the tax imposed under chapter 18 of this title, shall file with the tax administrator

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an application for a permit for each place of business. The application shall be in a form, include

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information, and bear any signatures that the tax administrator may require. At the time of making

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an application, the applicant shall pay to the tax administrator a permit fee of ten dollars ($10.00)

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for each permit. Every permit issued under this chapter expires on June 30 of each year.

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     (2) Every permit holder shall annually, on or before February 1 of each year, renew its

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permit by filing an application for renewal along with a ten dollar ($10.00) renewal fee. The renewal

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permit is valid for the period July 1 of that calendar year through June 30 of the subsequent calendar

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year unless otherwise canceled, suspended or revoked. All fees received under this section are

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allocated to the tax administrator for enforcement and collection of all taxes.

 

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     (b) Every promoter of a show shall, at least ten (10) days prior to the opening of each show,

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file with the tax administrator a notice stating the location and dates of the show, in a form

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prescribed by the tax administrator.

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     (2) The tax administrator shall, within five (5) days after the receipt of that notice, issue to

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the promoter, without charge, a permit to operate the show, unless the provisions of subdivision (5)

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of this subsection have been applied to the promoter. No promoter may operate a show without

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obtaining the permit. The permit shall be prominently displayed at the main entrance of the show.

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     (3) Any promoter who is a retailer shall comply with all of the provisions of this chapter

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and chapter 18 relating to retailers, in addition to all of the provisions of this chapter relating to

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promoters.

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     (4) A promoter may not permit any person to display or sell tangible personal property,

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services, or food and drink at a show unless that person is registered under subsection (a) of this

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section and displays his or her permit in accordance with the provisions of subsection (a) of this

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section.

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     (5) Any promoter who permits any person to display or sell tangible personal property,

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services, or food and drink at a show who is not registered, or does not display a permit, or fails to

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keep a record or file a monthly report of the name, address and permit number of every person

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whom the promoter permitted to sell or display tangible personal property, services, or food and

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drink at a show, is subject to revocation of all existing permits issued pursuant to this section to

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operate a show, and to the denial of a permit to operate any show for a period of not more than two

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(2) years, in addition to the provisions of ยง 44-19-31.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- SALES AND USE TAXES -- ENFORCEMENT AND

COLLECTION

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     This act would eliminate the ten dollar ($10.00) fee requirement for the sales tax permit.

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     This act would take effect upon passage.

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