I move that Engrossed Senate Bill 382 be amended to read as follows:
Page 19, between lines 7 and 8, begin a new paragraph and
insert:
"SECTION 25. IC 7.1-3-21-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 15. (a) The
commission shall not issue, renew, or transfer a wholesaler, retailer,
dealer, or other permit of any type if the applicant:
(1) is seeking a renewal and the applicant has not paid all the
property taxes under IC 6-1.1 and innkeeper's tax under IC 6-
9 that are due currently;
(2) is seeking a transfer and the applicant has not paid all the
property taxes under IC 6-1.1 and innkeeper's tax under IC 6-
9 for the assessment periods during which the transferor held
the permit; or
(3) is on the most recent tax warrant list supplied to the
commission by the department of state revenue.
(b) The commission shall issue, renew, or transfer a permit that
the commission denied under subsection (a) when the appropriate one
(1) of the following occurs:
(1) The person, if seeking a renewal, provides to the
commission a statement from the county treasurer of the county
in which the property of the applicant was assessed indicating
that all the property taxes under IC 6-1.1 and innkeeper's tax
under IC 6-9 that were delinquent have been paid.
(2) The person, if seeking a transfer of ownership, provides to
the commission a statement from the county treasurer of the
county in which the property of the transferor was assessed
indicating that all the property taxes under IC 6-1.1 and
innkeeper's tax under IC 6-9 have been paid for the
assessment periods during which the transferor held the permit.
(3) The person provides to the commission a statement from
the commissioner of the department of state revenue indicating
that the person's delinquent tax liability has been satisfied.
(4) The commission receives a notice from the commissioner
of the department of state revenue under IC 6-8.1-8-2(k).
(c) An applicant may not be considered delinquent in the
payment of listed taxes if the applicant has filed a proper protest
under IC 6-8.1-5-1 contesting the remittance of those taxes. The
applicant shall be considered delinquent in the payment of those taxes
if the applicant does not remit the taxes owed to the state department
of revenue after a final determination on the protest is made by the
department of state revenue.
(d) The commission may require that an applicant for the
issuance, renewal, or transfer of a wholesaler's, retailer's, or dealer's,
or other permit of any type furnish proof of the payment of a listed
tax (as defined by IC 6-8.1-1-1) or taxes imposed by IC 6-1.1. The
commission shall allow the applicant to certify, under the penalties
for perjury, that the applicant is not delinquent in filing returns or
remitting taxes.".
Renumber all SECTIONS consecutively.
(Reference is to ESB 382 as printed April 1, 2005.)