2012 -- H 7341

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LC00942

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

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A N A C T

RELATING TO TAXATION - SALES TAX PERMIT

     Introduced By: Representatives Malik, Flaherty, Trillo, Schadone, and Corvese

     Date Introduced: February 02, 2012

     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. -- (a) Every person desiring to engage in or conduct

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within this state a business of making sales at retail, or engage in a business of renting living

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quarters in any hotel, rooming house, or tourist camp, the gross receipts from which sales or

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rental charges are required to be included in the measure of the tax imposed under chapter 18 of

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this title, shall file with the tax administrator an application for a permit for each place of

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business. The application shall be in a form, include information, and bear any signatures that the

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tax administrator may require. At the time of making an application, the applicant shall pay to the

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tax administrator a one-time permit fee of ten dollars ($10.00) for each permit. Every permit

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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

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

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subsequent calendar year unless otherwise canceled, suspended or revoked. All fees received

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under this section are allocated to the tax administrator for enforcement and collection of all

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taxes.

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      (b)(1) Every promoter of a show shall, at least ten (10) days prior to the opening of each

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show, 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

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to the promoter, without charge, a permit to operate the show, unless the provisions of

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subdivision (5) of this subsection have been applied to the promoter. No promoter may operate a

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show without obtaining the permit. The permit shall be prominently displayed at the main

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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

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to 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

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two (2) years, in addition to the provisions of section 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 TAX PERMIT

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     This act would eliminate the renewal requirement for retail sales tax permits.

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     This act would take effect upon passage.

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LC00942

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