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This entry was published on 2014-09-22
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SECTION 489
Registration of chain stores
Tax (TAX) CHAPTER 60, ARTICLE 20-A
§ 489. Registration of chain stores. Every chain store, including
vending machine operators, cooperative members, franchisees and large
volume outlet operators, must register with the commissioner of taxation
and finance. The fee for such registration shall be three hundred
dollars, unless such fee has been paid during the preceding twelve
months, in which case, the fee for such registration shall be two
hundred dollars. The fee for registration of a chain store which is a
vending machine operator which sells cigarettes at not less than fifteen
separate outlets shall be two hundred fifty dollars, regardless of the
number of vending machines owned or operated, or the number of separate
outlets maintained, unless such fee has been paid during the preceding
twelve months, in which case, the fee for such registration shall be two
hundred dollars. The commissioner may require all chain stores to file a
new registration statement not more often than once every three years.
Registration statements shall contain such information as the
commissioner may require by regulation or instruction. The provisions
of section four hundred eighty of this chapter relating to licensing of
wholesale dealers shall be applicable to the registration of chain
stores, to the extent that such provisions can be made applicable to
such registrations, as if such provisions expressly referred to
registration of chain stores.