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    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[

HOUSE MOTION ____

]

MR. SPEAKER:

    I move that Engrossed Senate Bill 234 be amended to read as follows:

SOURCE: Page 6, line 1; (12)MO023402.6. -->     Page 6, between lines 1 and 2, begin a new paragraph and insert:
SOURCE: IC 6-2.5-8-7; (12)MO023402.2. -->     "SECTION 2. IC 6-2.5-8-7, AS AMENDED BY P.L.172-2011, SECTION 52, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. (a) The department may, for good cause, revoke a certificate issued under section 1, 3, or 4 of this chapter. However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate under this subsection.
    (b) The department shall revoke a certificate issued under section 1, 3, or 4 of this chapter if, for a period of three (3) years, the certificate holder fails to:
        (1) file the returns required by IC 6-2.5-6-1; or
        (2) report the collection of any state gross retail or use tax on the returns filed under IC 6-2.5-6-1.
However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate.
    (c) The department may, for good cause, revoke a certificate issued under section 1 of this chapter after at least five (5) days notice to the certificate holder if:
        (1) the certificate holder is subject to an innkeeper's tax under IC 6-9; and
        (2) a board, bureau, or commission established under IC 6-9 files a written statement with the department.
    (d) The statement filed under subsection (c) must state that:
        (1) information obtained by the board, bureau, or commission

under IC 6-8.1-7-1 indicates that the certificate holder has not complied with IC 6-9; and
        (2) the board, bureau, or commission has determined that significant harm will result to the county from the certificate holder's failure to comply with IC 6-9.
    (e) The department shall revoke or suspend a certificate issued under section 1 of this chapter after at least five (5) days notice to the certificate holder if:
        (1) the certificate holder owes taxes, penalties, fines, interest, or costs due under IC 6-1.1 that remain unpaid at least sixty (60) days after the due date under IC 6-1.1; and
        (2) the treasurer of the county to which the taxes are due requests the department to revoke or suspend the certificate.
    (f) The department shall reinstate a certificate suspended under subsection (e) if the taxes and any penalties due under IC 6-1.1 are paid or the county treasurer requests the department to reinstate the certificate because an agreement for the payment of taxes and any penalties due under IC 6-1.1 has been reached to the satisfaction of the county treasurer.
    (g) The department shall revoke a certificate issued under section 1 of this chapter after at least five (5) days notice to the certificate holder if the department finds in a public hearing by a preponderance of the evidence that the certificate holder has violated IC 35-45-5-3, IC 35-45-5-3.5, or IC 35-45-5-4.
    (h) If a person makes a payment for the certificate under section 1 or 3 of this chapter with a check, credit card, debit card, or electronic funds transfer, and the department is unable to obtain payment of the check, credit card, debit card, or electronic funds transfer for its full face amount when the check, credit card, debit card, or electronic funds transfer is presented for payment through normal banking channels, the department shall notify the person by mail that the check, credit card, debit card, or electronic funds transfer was not honored and that the person has five (5) days after the notice is mailed to pay the fee in cash, by certified check, or other guaranteed payment. If the person fails to make the payment within the five (5) day period, the department shall revoke the certificate.
     (i) If the department finds in a public hearing by a preponderance of the evidence that a person has been convicted of violating IC 35-48-4-10 and the conviction involved the sale or the offer to sell a synthetic drug by a retail merchant in a place of business for which the retail merchant has been issued a registered retail merchant certificate under section 1 of this chapter, the department:
        (1) shall suspend the registered retail merchant certificate for the place of business for one (1) year; and
        (2) may not issue another retail merchant certificate under

section 1 of this chapter for one (1) year to any person:
            (A) that:
                (i) applied for; or
                (ii) made a retail transaction under;
            the retail merchant certificate suspended under subdivision (1); or
            (B) that:
                (i) owned or co-owned, directly or indirectly; or
                (ii) was an officer, a director, a manager, or a partner of;
            the retail merchant that was issued the retail merchant certificate suspended under subdivision (1).
".
    Renumber all SECTIONS consecutively.
    (Reference is to ESB 234 as printed February 17, 2012.)

________________________________________

Representative McMillin


MO023402/DI 69     2012