Title 44
Taxation

Chapter 44
Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee

§ 44-44-3.1. Permit required. [Repealed effective January 1, 2024.]

Commencing August 1, 1988, every person engaging in, or desiring to engage in activities described in § 44-44-2(20), shall annually file an application with the tax administrator for a litter control participation permit, hereinafter called a “permit”, for each place of business in Rhode Island. In those cases where the only qualifying activity is the operation of vending machines, the person shall either obtain a Class A permit for each vending machine or obtain a permit based on total gross receipts. All applications shall be in a form, including information and bearing signatures that the tax administrator may require. At the time of making an application, the applicant shall pay the tax administrator a permit fee based as follows:

(1) For the applicant whose gross receipts for the prior calendar year measured less than fifty thousand dollars ($50,000), a fee of twenty-five dollars ($25.00);

(2) For the applicant whose gross receipts for the prior calendar year measured at least fifty thousand dollars ($50,000), but less than one hundred thousand dollars ($100,000), a fee of thirty-five dollars ($35.00);

(3) For the applicant whose gross receipts for the calendar year measured at least one hundred thousand dollars ($100,000), but less than four hundred thousand dollars ($400,000), a fee of seventy-five dollars ($75.00);

(4) For the applicant whose gross receipts for the prior calendar year measured at least four hundred thousand dollars ($400,000), but less than one million dollars ($1,000,000), a fee of one hundred dollars ($100); and

(5) For the applicant whose gross receipts for the prior calendar year measured one million dollars ($1,000,000) or more, a fee of one hundred twenty-five dollars ($125) for each one million dollars ($1,000,000) or fraction of this amount. The fee in this subdivision shall not exceed the sum of one thousand dollars ($1,000) for each permit at each place of business in Rhode Island when the “qualifying activities” referred to in this section and defined in § 44-44-2(20) and the sale of food products do not exceed ten percent (10%) of the gross receipts for each permit.

§ 44-44-3.1. Permit required. [Repealed effective January 1, 2024.]