ARTICLE 2. Permits
Article 2 added by Stats. 1941, Ch. 36.
§§ 6066–6077 · 18 sections
- § 6066 (a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit for each place…
- § 6066.3 (a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling…
- § 6066.4 A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible personal…
- § 6066.5 At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed by the board…
- § 6067 After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant and…
- § 6068 Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of a business place of a…
- § 6069 A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hundred dollars ($100) for the renewal or issuance of a permit.
- § 6070 Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board relating to the sales tax…
- § 6070.5 (a) The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the person desiring to engage in…
- § 6071 A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any…
- § 6071.1 (a) A permitholder who fails to surrender a seller’s permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred by the…
- § 6072 A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not so engaged shall…
- § 6073 (a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet, flea…
- § 6073.1 An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid seller’s permit, or who obtains…
- § 6073.2 (a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal…
- § 6074 (a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person making sales…
- § 6075 (a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal life, that is exempt from…
- § 6077 (a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable penalty,…