§ 17-20A-02. License required  


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  •    (a) In general. --

       (1) Before conducting business in the State, a transient vendor shall obtain a transient vendor's license.

       (2) The Comptroller may not issue a transient vendor's license unless the transient vendor has a sales and use tax license and any necessary trader's license and has paid all State taxes.

       (3) An application for a transient vendor's license shall be in the form and contain the information that the Comptroller requires by regulation.

       (4) A license required under this section shall be valid for not more than 90 days.

       (5) The Comptroller may not renew a license required under this section unless the transient vendor has a sales and use tax license and any necessary trader's license and has paid all State taxes.

    (b) Display of license. -- A transient vendor shall display the transient vendor's license at each transient place of business.

    (c) Form of license. -- The transient vendor's license shall be on the form specified by the Comptroller.


HISTORY: 1992, ch. 496.