Upon receipt of the prescribed application and payment of $15, together with any other information reasonably required, present law generally provides that it is the duty of the county clerk, in the case of taxpayers located within the county, and the appropriate city official, in the case of taxpayers located within the incorporated municipality, to issue a business license to the taxpayer. If a taxpayer has more than one location within the county or incorporated municipality, a separate license, including payment of the $15 fee. Present law generally requires any incorporated municipality that imposes a privilege tax and every county to issue a minimal activity license to any person that is exempt from taxation and licensing for having sales of less than $100,000 per year, as long as such person has sales of more than $3,000 but less than $100,000 per year within the jurisdiction. Such license must be issued upon receipt of an application, to be prescribed by the department, and payment of $15. This bill enacts the "Ola Mae Ransom Reintegration Act," which prohibits a fee for a license, as described above, from being charged to any veteran of the United States military, including the national guard and reserves.

Statutes affected:
Introduced: 67-4-723