80-7-106. License required -- application and payment of license fee -- exemption. (1) A firm, nursery, or plant dealer engaging in the business of selling or distributing nursery stock in this state shall obtain a license from the department. If the firm, nursery, or plant dealer sells or distributes nursery stock at more than one location, the firm, nursery, or plant dealer shall obtain:
     (a) one license if its combined annual gross sales are less than $10,000; and
     (b) a license for each location if its gross annual sales are $10,000 or more.
     (2) The license must be in the name of the firm, nursery, or plant dealer seeking the license and expires on the anniversary date established by rule by the board of review established in 30-16-302. The applicant shall provide information that the department finds necessary to carry out the provisions and purposes of this chapter and in the form determined by rule by the board of review established in 30-16-302.
     (3) A small plant vendor must be licensed but is exempt from the license fee requirements of this section.
     (4) (a) A firm, nursery, or plant dealer that earns less than $1,000 in gross annual sales of nursery stock must be licensed but is exempt from licensing fees.
     (b) A firm, nursery, or plant dealer that earns $1,000 but less than $3,000 in gross annual sales of nursery stock shall pay a license fee of $50.
     (c) A firm, nursery, or plant dealer that earns $3,000 but less than $10,000 in gross annual sales of nursery stock shall pay a license fee of $125.
     (d) A firm, nursery, or plant dealer that earns $10,000 or more in gross annual sales of nursery stock shall pay a license fee of $160.
     (5) The department may seek verification from the department of revenue as to whether the income thresholds established in this section have been met.
     (6) A new applicant or a firm, nursery, or plant dealer failing to renew a license on or before the annual anniversary date provided for in subsection (2) shall pay an additional nonrefundable late fee of $25 for each license.
     (7) The fees required by the provisions of this section may be paid by credit card and may be discounted for payment processing charges paid by the department to a third party.

     History: En. Sec. 2, Ch. 551, L. 1993; amd. Sec. 1, Ch. 147, L. 1995; amd. Sec. 17, Ch. 366, L. 1997; amd. Sec. 7, Ch. 54, L. 1999; amd. Sec. 2, Ch. 384, L. 2007; amd. Sec. 2, Ch. 384, L. 2009; amd. Sec. 1, Ch. 393, L. 2009.