Introduced by Representatives Peaslee of Guildhall, Bostic of St. Johnsbury, Hudson of Lyndon, Larocque of Barnet, Shaw of Derby and Westman of Cambridge
Subject: Commerce and trade; small general stores; operating licenses and permit fees; discounts and penalties; fees
Statement of purpose: This bill proposes to provide a general store, for a period of 12 months, a 50 percent discount on the standard fees charged for state‑required operating licenses and permits if the store generated less than $500,000.00 in total gross retail sales during the prior calendar year. The bill also establishes penalty procedures for claiming fraudulently the discounts provided for in this chapter.
AN ACT RELATING TO LICENSING AND PERMIT FEES CHARGED GENERAL STORES
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. 9 V.S.A. chapter 117 is added to read:
Chapter 117. SMALL GENERAL STORES
§ 4191. DEFINITIONS
As used in this chapter:
(1) “Commissioner” means the commissioner of the department of taxes.
(2) “General store” means a retail establishment that sells groceries and may sell other items, including motor vehicle fuel at the pump.
(3) “Operator” means an individual proprietor, a partnership, a limited partnership, a corporation, or a limited liability corporation that has the exclusive managerial and financial control of a general store.
(4) “Small general store certificate” means a certificate that the commissioner, upon examination of attesting documentation, shall issue to an operator for a period of 12 months, certifying that the general store did not generate total gross retail sales in excess of $500,000.00 during the prior calendar year and is entitled to the discounts provided for in this chapter.
§ 4192. GENERAL STORES; OPERATING LICENSES AND PERMIT
(a) On the application of an operator and the presentation of documentation attesting that a general store’s generated total gross retail sales did not exceed $500,000.00 during the prior calendar year, the commissioner shall issue the operator a small general store certificate that shall be valid for a 12‑month period and that shall entitle the operator to a 50 percent discount on the standard fees charged for state‑required operating licenses and permits.
(b) An operator shall not be entitled to apply for or hold more than one small general store certificate at any time.
§ 4193. PENALTIES
(a) The commissioner shall suspend immediately, pending an investigation, the small general store certificate of an operator who the commissioner has reason to believe has submitted false data purporting to qualify a general store for the discounts provided in this chapter.
(b) The commissioner’s suspension of an operator’s small general store certificate shall not affect the operator’s criminal liability for acts committed prior to the suspension.
§ 4194. RULE ADOPTION AUTHORITY
The commissioner may adopt rules, including the development of forms and procedures, to implement this chapter.
The Vermont General Assembly
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