(SB 98)
Alcoholic beverage license transfer or renewal limited.
Section
1.
That
§
35-2-7
be amended to read as follows:
35-2-7.
Any license granted under this title may be transferred to a new location or to another
person. If the transfer is to another person, the licensee
must
shall
show in writing, under oath, that
he
the licensee
has made a bulk sale of the business operated under the license. The bulk sale may
be conditioned upon the granting of a transfer of the license. The transferee
must
shall
make an
application exactly as if an original applicant, and the application shall take the same course and
be acted upon as if an original application. No transfer of any license to another person may be
granted until all
municipal and state sales
taxes incurred by the transferor as a result of the
operation of the licensed premises
have been paid and that all property taxes levied on such
premises which are the liability of the licensee
, including municipal and state sales and use taxes,
unemployment insurance tax, or any other state tax,
are paid or are not delinquent.
No transfer of
any license to another person may be granted until all property taxes which are the liability of the
licensee levied on the licensed premises are paid or are not delinquent. No transfer of any license
may be granted from an Indian tribe operating in Indian country controlled by the Indian tribe or
from an enrolled tribal member operating in Indian country controlled by the enrolled tribal
member's tribe until all use tax incurred as a result of the operation of the licensed premises by
nonmembers, and any other state tax, has been remitted or is not delinquent.
If the transfer is to
a new location, the licensee
must
shall
make application showing all the relevant facts
as to such
for the
new location
, which
. The
application shall take the same course and be acted upon as if an
original application.
When
If
a license is transferred, a fee of one hundred fifty dollars is required
to continue the unexpired portion of the license.
Section
2.
That
§
35-2-24
be amended to read as follows:
35-2-24.
No license granted under this title may be reissued until all
municipal and state sales
and use tax
taxes
incurred by the licensee as a result of the operation of the licensed premises
have
been paid and that all property taxes which are the liability of the licensee levied on such
, including
municipal and state sales and use taxes, unemployment insurance tax, or any other state tax,
are
paid or are not delinquent.
No license granted under this title may be reissued until all property
taxes which are the liability of the licensee levied on the licensed premises are paid or are not
delinquent. No license granted under this title may be reissued to an Indian tribe operating in
Indian country controlled by the Indian tribe or to an enrolled tribal member operating in Indian
country controlled by the enrolled tribal member's tribe until the Indian tribe or enrolled tribal
member remits to the Department of Revenue and Regulation all use tax incurred by nonmembers
as a result of the operation of the licensed premises, and any other state tax has been remitted or
is not delinquent.
Section
3.
That
§
35-2-25
be amended to read as follows:
35-2-25.
No license granted pursuant to subdivisions 35-4-2(3), (4), (6), (12), (13), (16), and
(17) may be issued unless the applicant has first obtained a sales tax license pursuant to chapter
10-45
, or, if applicable, a use tax license pursuant to chapter 10-46
. The provisions of this section
do not apply to a municipality which has procured a retail alcoholic beverage license pursuant to
chapter 35-3.
Section
4.
The provisions of this Act are effective January 1, 2007.