| Chapter 309 |
| 2021 -- H 5214 SUBSTITUTE A Enacted 07/09/2021 |
| 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 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Sections 44-19-1 and 44-19-2 of the General Laws in Chapter 44-19 entitled |
| "Sales and Use Taxes - Enforcement and Collection" are hereby amended to read as follows: |
| 44-19-1. Annual permit required – Retail business subject to sales tax – Promotion of |
| shows – Revocation of show permit. |
| (a)(1) Every person desiring to engage in or conduct within this state a business of making |
| sales at retail, or engage in a business of renting living quarters in any hotel, rooming house, or |
| tourist camp, the gross receipts from which sales or rental charges are required to be included in |
| the measure of the tax imposed under chapter 18 of this title, shall file with the tax administrator |
| an application for a permit for each place of business. The application shall be in a form, include |
| information, and bear any signatures that the tax administrator may require. At the time of making |
| an application, the applicant shall pay to the tax administrator a permit fee of ten dollars ($10.00) |
| for each permit. There shall be no fee for this permit. Every permit issued under this chapter expires |
| on June 30 of each year at the times prescribed by the tax administrator. |
| (2) Every permit holder shall annually, on or before February 1 on forms prescribed and at |
| the times prescribed by the tax administrator of each year, renew its permit by filing an application |
| for renewal along with a ten dollars ($10.00) renewal fee. The renewal permit is valid for the period |
| July 1 of that calendar year through June 30 of the subsequent calendar year unless otherwise |
| canceled, suspended, or revoked. All fees received under this section are allocated to the tax |
| administrator for enforcement and collection of all taxes. |
| (b)(1) Every promoter of a show shall, at least ten (10) days prior to the opening of each |
| show, file with the tax administrator a notice stating the location and dates of the show, in a form |
| prescribed by the tax administrator. |
| (2) The tax administrator shall, within five (5) days after the receipt of that notice, issue to |
| the promoter, without charge, a permit to operate the show, unless the provisions of subdivision (5) |
| of this subsection (b)(5) of this section have been applied to the promoter. No promoter may |
| operate a show without obtaining the permit. The permit shall be prominently displayed at the main |
| entrance of the show. |
| (3) Any promoter who is a retailer shall comply with all of the provisions of this chapter |
| and chapter 18 relating to retailers, in addition to all of the provisions of this chapter relating to |
| promoters. |
| (4) A promoter may not permit any person to display or sell tangible personal property, |
| services, or food and drink at a show unless that person is registered under subsection (a) of this |
| section and displays his or her permit in accordance with the provisions of subsection (a) of this |
| section. |
| (5) Any promoter who permits any person to display or sell tangible personal property, |
| services, or food and drink at a show who is not registered, or does not display a permit, or fails to |
| keep a record or file a monthly report of the name, address, and permit number of every person |
| whom the promoter permitted to sell or display tangible personal property, services, or food and |
| drink at a show, is subject to revocation of all existing permits issued pursuant to this section to |
| operate a show, and to the denial of a permit to operate any show for a period of not more than two |
| (2) years, in addition to the provisions of § 44-19-31. |
| 44-19-2. Issuance of permit – Assignment prohibited – Display – Fee for renewal after |
| suspension or revocation. |
| Upon receipt of the required application and permit fee, the tax administrator shall issue to |
| the applicant a separate permit for each place of business within the state. If the applicant, at the |
| time of making the application, owes any tax, penalty, or interest imposed under chapters 18 and |
| 19 of this title, then before a permit is issued the applicant shall pay the amount owed. 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 in the permit. The permit shall at all times be conspicuously |
| displayed at the place for which issued. A retailer whose permit has been previously suspended or |
| revoked shall pay to the tax administrator a fee of ten dollars ($10.00) for the renewal or issuance |
| of a permit. |
| SECTION 2. This act shall take effect on July 1, 2021. |
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| LC000622/SUB A |
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