§ 44-44-3.3 - Partial periods.
SECTION 44-44-3.3
§ 44-44-3.3 Partial periods. – (a) Each applicant which did not do business at a particular location duringthe prior calendar year for the purposes of determining the proper fee inaccordance with § 44-44-3.1 may, for application purposes, only apply fora Class A permit for that location.
(2) For purposes of this section, the term "applicant" shallnot include any person who purchases an ongoing business and continues tooperate the same type of business from the same location without interruptionof thirty (30) days or more immediately following the purchase of the business.
(b) Any permittee ceasing business at a location before theannual expiration date of permit shall return the permit to the taxadministrator for cancellation.
(c) The fees set forth in § 44-44-3.1 are neitherproratable nor refundable for partial periods of operation at a specificlocation.
(d) A person who purchases an ongoing business and continuesto operate the business in the same location in a calendar year for which theprior permit holder has paid the applicable fee may obtain a permit for theremainder of that calendar year upon payment of a twenty-five dollar ($25.00)fee.