Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 45 - Litter Control
Part 1 - Application and Payment of Litter Control Participation Permit (280-RICR-20-45-1)
Section 280-RICR-20-45-1.3 - Gross Receipts Table
Universal Citation: 280 RI Code of Rules 20 45 1.3
Current through September 18, 2024
A. Table
|
Gross Receipts |
Class |
Fee |
|
$0 to less than $50,000 |
A |
$ 25 |
|
$50,000 to less than $100,000 |
B |
$ 35 |
|
$100,000 to less than $400,000 |
C |
$ 75 |
|
$400,000 to less than $1,000,00 |
D |
$100 |
|
$1,000,000 or more |
E |
$125 Per million dollars or fraction thereof |
B. If the gross receipts for the prior calendar year exceed $1,000,000, the permit fee is $125 per million and fraction thereof.
C. Examples
1. If gross receipts (less interstate and
U.S. deductions, if any) are $1,450,000, the applicable fee is $125.
2. If gross receipts (less interstate and
U.S. deductions, if any) are $3,800,000, the applicable fee is $375.
3. An applicant applying for a Class E permit
shall pay a fee of no more than $1,000 provided taxable sales of food and/or
beverage and the sale of food products (whether subject to sales tax or not) do
not exceed ten percent (10%) of the gross receipts for such permit
location.
4. Fee for Purchaser of
an Ongoing Business
a. A person who purchases
an ongoing business and continues to operate the business from the same
location without interruption in a calendar year for which the prior permit
holder has paid the applicable fee may obtain a permit for the remainder of
that calendar year upon payment of a twenty-five dollar ($25) fee. In the event
that the prior permit holder did not pay the applicable fee for the current
calendar year, the purchaser must pay a fee based upon the prior permittee's
gross receipts for the applicable calendar year at that location.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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