This may be also referred to as a tax registration certificate. This proceeding involves a business reorganization. The court typically…. Legal Disclaimer: The content appearing on our website is for general information purposes only. When you apply for the chain store license, you must pay a fee to the appropriate Clerk of the Circuit Court in addition to the fee paid for a trader's license.
The fees listed below are in addition to the fee paid for a trader's license. The license year runs from May 1st through the following April 30th. Any business entity that buys, sells or barters for scrap metal or junk, whether or not at a fixed location, will be required to obtain a scrap metal processor or junk dealer license and comply with all reporting requirements.
Any individual who buys, sells or barters for scrap metal or junk on behalf of a scrap metal processor or junk dealer, who are not salaried employees of said business, will be required to obtain an agent license. Those persons who are salaried employees of a scrap metal processor or junk dealer are not required to be licensed. Some jurisdictions may require prior zoning approval and certain counties may allow on-line application. A peddler or hawker who sells goods while traveling from place to place by foot or vehicle must obtain a peddler's license from the appropriate Clerk of the Circuit Court in order to sell or offer to sell any goods in Maryland.
A peddler's license is not required for: The sale of fish or oysters in their natural and unpreserved condition, or The sale of perishable fruits or vegetables in their natural condition, or Licensed merchants or traders in Allegany County who have maintained regular places of business for at least five years. There are other local laws and statutory exemptions in the State Peddler's License Law that affect peddlers and hawkers. For more information, contact the State License Bureau or the Clerk of the Circuit Court in the county where your business will be conducted.
The legal requirement for the peddler's license can be found in the Business Regulation Article of the Annotated Code of Maryland, Title 17, Subtitle 9.
Every person who sells or offers goods for sale through a vending machine in the state of Maryland must obtain a vending machine license from the Clerk of the Circuit Court in the county where the machines are located.
A vending machine license is not required if the following items are offered for sale: Cigarettes - Special laws govern the sale of cigarettes through a vending machine.
For more information, contact the State License Bureau or the Clerk of the Circuit Court in the county in which the vending machine will be located. The legal requirements for the vending machine license can be found in Title 17, Subtitle 19 of the Business Regulation Article, Annotated Code of Maryland. If a transient vendor sells or offers to sell goods in Maryland without stating and charging the sales and use tax separately from the sale price, the transient vendor license is void and shall be seized and returned to the Comptroller's Office.
A stop sale order may also be issued to the vendor. Finally, the Comptroller's Office may seize goods offered for sale. The goods will be returned only if the owner can demonstrate that the owner is properly registered for all state taxes and has paid applicable taxes.
If you see a vendor who is not displaying a transient vendor license as required, report the situation to any local law enforcement agency or the Field Enforcement Bureau. If an applicant for a retail license has already acquired a Cigarette or OTP retail license, the applicant is not required to apply for a retail license. A Retailer license authorizes the licensee to sell to consumers; buy from a Wholesaler Distributor or Wholesaler Importer; if the licensee also holds a license to act as a manufacturer, sell at retail manufactured under the Manufacturer license; and except where otherwise prohibited by local law or specified State law, distribute sample products to consumers in the State.
A Vape Shop Vendor license authorizes the licensee to sell as a Vape Shop Vendor; buy from a manufacturer; if the licensee also holds a license to act as a Manufacturer, sell at retail manufactured under the Manufacturer license; and purchase products directly from a wholesaler distributor or wholesaler importer. The licenses are available from the Clerk of the Circuit Court in the county where the business is located, to include Baltimore City. The Division may, upon request, interpret how the Business License Law applies, in general or for a certain set of circumstances.
Nothing in this Chapter precludes the informal disposition of controversy by stipulation or agreed settlement, through correspondence or a conference with the Director. The Director may implement procedures, forms, and written policies for administering the provisions of the Business License Law.
The Director may adopt rules relating to matters within the scope of this Chapter to administer compliance with Business License Law. Before adopting a new rule, the Director must hold a public hearing. Prior to the hearing, the Director will publish a notice in a newspaper of general circulation in the City. The notice must be published not less than ten nor more than thirty days before the hearing, and it must include the place, time and purpose of the public hearing, a brief description of the subjects covered by the proposed rule, and the location where copies of the full text of the proposed rule may be obtained.
At the public hearing, the Director or designee will receive oral and written testimony concerning the proposed rule. The Director will either adopt the proposed rule, modify it or reject it, taking into consideration the testimony received during the public hearing. If a substantial modification is made, additional public review will be conducted, but no additional public notice is required if an announcement is made at the hearing of a future hearing for a date, time and place certain at which the modification will be discussed.
Unless otherwise stated, all rules are effective upon adoption by the Director. Copies of all current rules will be made available to the public upon request.
Notwithstanding Subsections C. Any interim rule adopted pursuant to this paragraph is effective for a period of not longer than days. A person is presumed to be doing business in the City and subject to this Chapter if engaged in any of the following activities:.
Advertising or otherwise professing to be doing business within the City; or. Engaging in any transaction involving the production of income from holding property or the gain from the sale of property, which is not otherwise exempted in this Chapter. Property may be personal, including intangible or real in nature; or.
Engaging in any activity in pursuit of gain which is not otherwise exempted in this Chapter. It is unlawful for any City employee, agent or elected official, or for any person who has acquired information pursuant to Section 7.
Additionally, it is unlawful to divulge, release or make known in any manner identifying information about any taxpayer applying for tax amnesty, including, but not limited to, the name and address of the taxpayer, unless otherwise required by law. Except as noted above, this Section does not prohibit:. The disclosure of the names and addresses of any persons that have a Division account;.
The disclosure of general statistics in a form which would prevent the identification of financial information regarding an individual taxfiler;. The filing of any legal action by or on behalf of the Division to obtain payment on unpaid accounts; or.
The assignment to an outside collection agency of any unpaid account balance receivable, provided that the Division notifies the taxfiler of the unpaid balance at least 60 days prior to the assignment of the claim. Any assignment to an outside collection agency is subject to a reasonable collection fee, above and beyond any amount owed to the Division. The Division may disclose and give access to information described in Section 7.
To inspect the license registration or tax return of any taxfiler;. To obtain an abstract or copy of the license registration or tax return;. To obtain information concerning any item contained in any registration or tax return; or. To obtain information of any financial audit of any tax returns of any taxfiler. Such disclosure and access will be granted only if the laws, regulations or practices of such other jurisdiction maintain the confidentiality of such information at least to the extent provided by the Business License Law.
The Division may also disclose and give access to information described in Section 7. The City Attorney, his or her assistants and employees, or other legal representatives of the City, to the extent the Division deems disclosure or access necessary for the performance of the duties of advising or representing the Division, including but not limited to instituting legal actions on unpaid accounts.
Other employees, agents and officials of the City, to the extent the Division deems disclosure or access necessary for such employees, agents or officials to. Officials, employees and agents of the Division or City, prior to the performance of duties involving access to financial information submitted to the Division under the terms of the Business License Law, must be advised in writing of the provision of Section 7.
Such employees, agents and officials must execute a certificate in a form prescribed by the Division, stating that the person has reviewed these provisions of law and is aware of the penalties for the violation of Sections 7. Prior to any disclosures permitted by this Section, all persons described in Subsection A. Be advised in writing of the provisions of Section 7. Execute a certificate, in a form prescribed by the Division, stating these provisions of law have been reviewed and they are aware of the penalties for the violation of Section 7.
No person will be recognized as representing any taxfiler in regard to any matter relating to the tax of such taxfiler without written authorization of the taxfiler or unless the Division determines from other available information the person has authority to represent the taxfiler. No employee or official of the City may represent any taxfiler in any matter before the Division. The restriction against taxfiler representation continues for two years after termination of employment or official status.
Members of the Appeals Board, as described in Section 7. The Division may request information or examine any books, papers, records or memoranda, including state and federal income or excise tax returns, to ascertain the correctness of any license registration or tax return, or to make an estimate of any business tax.
The Division has the authority, after notice, to:. Take testimony, with or without the power to administer oaths to any person required to be in attendance; and. Require proof for the information sought, necessary to carry out the provisions of this Chapter. Require the property manager of a tenants-in-common arrangement to provide financial information related to the arrangement as well as information regarding the owners, including but not limited to the name and last known address of the owners.
The Director will designate the employees that have the power to administer oaths hereunder. Such employees must be notaries public of the State of Oregon. This information may be used by the City for any lawful purpose. Deficiencies may be assessed and refunds granted any time within the period provided under ORS The Division may by agreement with the taxfiler extend such time periods to the same extent as provided by statute.
Consistent with ORS Notwithstanding Subsections A. The Division obtains a money judgment against the taxfiler for failure to pay an unpaid account balance due; and. The Division or its designee lawfully served the taxfiler with the lawsuit pursuant to the Oregon Rules of Civil Procedure; and.
The tax return is for a taxable year that is the subject of the money judgment; and. The Division gave written notice stating that the taxfiler had an outstanding balance due at least 30 days before the Division or its designee filed a lawsuit for those particular tax years. Any determination by the Division may be protested by the taxfiler. Written notice of the protest must be received by the Division within 30 days after the Division mailed or delivered the notice of determination to the taxfiler.
The protest must state the name and address of the taxfiler and an explanation of the grounds for the protest. The Division must respond within 30 days after the protest is filed with either a revised determination or a final determination. Requests for extensions of time must be received prior to the expiration of the original 30 day protest deadline.
Written notice of the appeal must be received by the Division within 30 days after the Division mailed or delivered the final determination to the appellant. Within 90 days after the Division mails or delivers the final determination to the appellant, the appellant must file with the Appeals Board a written statement containing:. Failure to file such a written statement within the time permitted will be deemed a waiver of any objections, and the appeal will be dismissed.
The Division must provide the appellant written notice of the hearing date and location at least 14 days prior to the hearing. The appellant and the Division may present relevant testimony and oral argument at the hearing. The Appeals Board may request additional written comment and documents as it deems appropriate. Decisions of the Appeals Board must be in writing, state the basis for the decision and be signed by the Appeals Board Chair.
The decision of the Appeals Board is final as of the issue date and no further administrative appeal will be provided. The filing of an appeal with the Appeals Board temporarily suspends the obligation to pay any tax that is the subject of the appeal pending a final decision by the Appeals Board. The taxfiler must file a written request with the Division detailing why a penalty should be waived within 30 days of receipt of a billing notice that assesses a penalty.
As provided in Section 7. If the conference with the Director results in a denial of the penalty waiver request, that decision is final and may not be appealed to the Business License Appeals Board. A member of the public appointed by the City Auditor for a two year term that expires every even year.
A member of the public appointed by the elected official in Charge of the Division, whether that elected official is the Mayor or a Commissioner for a two year term that expires every odd year.
Three members of the public appointed by the Mayor, subject to confirmation by the City Council. In making the initial appointments, one member will be appointed for one year, one for two years and one for three years. After making the initial appointments, each member will serve for a term of three years.
Appointments to the Business License Appeals Board must provide for an appropriate level of expertise in accounting methods and tax regulation.
Within 60 days of beginning business, the taxfiler must complete a registration form. A taxfiler is deemed to be doing business within the City within any fiscal year they receive income from business activity conducted within the City, notwithstanding that such activity has ceased. Income from business activity that has ceased includes, but is not limited to, income from installment sales including sales of real property , collection of accounts receivable, covenants not to compete, and income from contractual agreements related to the trade or business activity.
Upon request by the taxfiler a duplicate Certificate of Compliance may be issued to replace any Certificate previously issued that has been lost or destroyed. When two or more taxfilers combine by merger or acquisition into one reporting entity, or one taxfiler divides or spins off into more than one reporting entity, the business tax for the license tax year after the combination or division will be computed upon the incomes earned by all entities for all tax periods required to be reported under state and federal tax laws and regulations.
The Division may require the filings of tax returns or other documentary verification of any exemption claimed under this section.
Persons whom the City is prohibited from taxing under the Constitution or laws of the United States, the Constitution or laws of the State of Oregon, or the Charter of the City. Income arising from transactions which the City is prohibited from taxing under the Constitution or the laws of the United States, the Constitution or laws of the State of Oregon, or the Charter of the City.
Trusts exempt from Federal income tax under Internal Revenue Code Section , provided that any exempt trust subject to tax on unrelated business income and certain other activities under Internal Revenue Code Section b , must pay a business tax based solely on that income.
Income from sales, exchanges or involuntary conversions of a primary residence;. Income from the sale of personal property acquired for household or other personal use by the seller;. Income from gains and losses incurred from the sale of investments other than real property that are not a part of a business. Any person whose only business transactions are exclusively limited to the following activities:.
Operating within a permanent structure a display space, booth or table for selling or displaying merchandise by an affiliated participant at any trade show, convention, festival, fair, circus, market, flea market, swap meet or similar event for less than 14 days in any tax year.
Gross revenues subject to Chapters 7. Unless otherwise prohibited by law, gross revenue which is not otherwise subject to Chapters 7. The tax established by the Business License Law is 2. For tax years beginning on or after January 1, , the tax is 2. Surcharges applicable to Tax Years through The following surcharges are imposed in addition to the 2.
The proceeds of the surcharges are dedicated to supplementing the funding provided by the State to the public schools within the City, and allocated to all of the public school districts within the City of Portland.
For the tax year beginning on or after January 1, , a surcharge is imposed in the amount of 1 percent. For tax year beginning on or after January 1, , a surcharge is imposed in the amount of 0. Surcharge applicable to Tax Years through The proceeds of the surcharges must be used by the school districts only for programs and activities on which the City is authorized to expend funds pursuant to its charter and state law.
For the tax year beginning on or after January 1, , a surcharge is imposed in the amount of 0. No penalties or interest for failure to make quarterly estimated payments in the amount of the surcharge will be charged or imposed for the tax year. For the tax year beginning on or after January 1, , a surcharge is imposed in the amount of.
The Director will apply the credit to taxes due no later than the tax year. The Director has the sole discretion to determine the method of calculating and distributing credits. The following tax is imposed in addition to the tax established in Subsection A.
The proceeds of this tax are dedicated to supplementing the funding of City of Portland street maintenance and safety and shall be deposited in a Street Repair and Traffic Safety Program of the Transportation Operating Fund where street repair and traffic safety expenditures are recorded.
For the tax years through , a Heavy Vehicle Use Tax is imposed on taxpayers who operate one or more Heavy Vehicles on streets owned or maintained by the City of Portland.
For the tax years beginning on or after January 1, , January 1, , January 1, and January 1, , this tax is 2. For the tax years beginning on or after January 1, , this tax is 3 percent of the total Oregon Weight-Mile Tax calculated for all periods within the tax year.
No penalties or interest for failure to make quarterly estimated payments in the amount of the Heavy Vehicle Use Tax will be charged or imposed for the tax year only. Thereafter, penalties and interest will be calculated as provided for in the Code. If at the end of tax year , the City projects 4 year revenues to be above or below the target by an amount that is more than 10 percent of the target, the City will adjust the rate for subsequent tax years to reach the 4 year target.
The Revenue Division of the Bureau of Revenue and Financial Services is authorized to adopt an administrative rule to implement this change, if needed. Pay ratio surtax applicable to publicly traded companies subject to U. Securities and Exchange Commission pay ratio reporting requirements. The following surtax is imposed in addition to the tax established in Subsection A. For tax years beginning on or after January 1, , a surtax of 10 percent of base tax liability is imposed if a company subject to this section reports a pay ratio of at least but less than on U.
Securities and Exchange Commission disclosures. For tax years beginning on or after January 1, , a surtax of 25 percent of base tax liability is imposed if a company subject to this section reports a pay ratio of or greater on U. The following surcharge is imposed in addition to the tax established in Subsection A. Filing Requirement. Imposition of Surcharge and Rate. This surcharge is not a tax imposed directly on the purchaser consumer. If a Large Retailer itemizes its cost of doing business for the purchaser consumer , these amounts are still considered Retail Sales subject to the Clean Energy Surcharge.
Calculation of Retail Gross Revenue. In calculating the amount of Retail Gross Revenue for purposes of this Clean Energy Surcharge, a deduction from Retail Sales within the City is allowed for the following:.
0コメント