(a) (1) For the purpose of the annual or special vending device decal issued under ยง 26-57-1204, the decal fee year shall begin on the first day of July and end on the last day of the following June. This decal fee year shall be divided into two (2) halves.
(2) The Director of the Department of Finance and Administration shall in each instance issue annual vending device decals for the remainder of the decal year upon payment of the annual vending device decal fee on the basis of the full amount of the annual decal applied for between July 1 and December 31 of the decal fee year, and in return for the payment of an amount of one-half (1/2) of the annual vending device decal fee, for any annual decal applied for between January 1 and June 30 of the decal fee year.
(b) For the first taxable year that the annual or special vending device decal fee is applicable, the person who is the operator of the vending devices that are subject to registration and payment of the decal fees shall register all vending devices with the director, but for the first one-half year, after March 31, 1997, the operator shall pay one-half (1/2) of the decal fee for each vending device on or before January 1, 1998. Thereafter, the entire annual or special vending device decal fee shall be due from the person who is the owner, lessor, renter, or operator of the vending devices on or before July 1 of the applicable taxable year.
Section: Previous 26-57-1202 26-57-1203 26-57-1204 26-57-1205 26-57-1206 26-57-1207 26-57-1208 26-57-1209 26-57-1210 26-57-1211 26-57-1212 26-57-1213 26-57-1214 26-57-1215 NextLast modified: November 15, 2016