Section 280-RICR-20-45-1.3 - Gross Receipts TableA. 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 Businessa. 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.280 R.I. Code R. § 280-RICR-20-45-1.3