2019 -- H 5099

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LC000243

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2019

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A N   A C T

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

COLLECTION

     Introduced By: Representatives Phillips, Solomon, Morin, McNamara, and Johnston

     Date Introduced: January 10, 2019

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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

Use Taxes - Enforcement and Collection" is 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. Every permit issued under this chapter expires on June 30 of

each year.

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

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

     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.

     This act would take effect upon passage.

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