§ 6077. — 6077. (Amended by Stats. 2004, Ch. 183, Sec. 322.)

California § 6077.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 2.: CHAPTER 2. The Sales Tax
• Art. 2.: ARTICLE 2. Permits

Text

(a)
Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable penalty, pay a penalty of five hundred dollars ($500).
(b)
Every mobile retail florist shall have a copy of the permit at each sales location which shall be in the possession of a person operating at that location.
(c)
For purposes of this section, the following
terms have the following meanings:
(1)
“Retail florist” means any person selling any flowers, potted ornamental plants, floral arrangements, floral bouquets, wreaths, or any similar products at retail. “Retail florist” does not include any flower or ornamental plant grower who sells his or her own products.
(2)
“Mobile retail florist” means any retail florist who does not sell from a structure or retail shop, including, but not limited to, a florist who sells from a vehicle, pushcart, wagon, or other portable method, or who sells at a swap meet, flea market, or similar transient location.

Legislative History

Amended by Stats. 2004, Ch. 183, Sec. 322. Effective January 1, 2005.