80-7-106. License required -- application and payment of license fee -- exemption. (1) (a) Except as provided in subsection (1)(b), a firm, nursery, plant dealer, or small plant vendor engaging in the business of selling or distributing nursery stock in this state shall obtain a license from the department. If the firm, nursery, plant dealer, or small plant vendor is required to be licensed and sells or distributes nursery stock, the firm, nursery, plant dealer, or small plant vendor shall obtain a license for each taxpayer identification number the firm, nursery, plant dealer, or small plant vendor uses when selling or distributing nursery stock.
     (b) A firm, nursery, plant dealer, or small plant vendor is not required to obtain a license in Montana if the firm, nursery, plant dealer, or small plant vendor:
     (i) is licensed as a nursery in another state and the state in which the firm, nursery, plant dealer, or small plant vendor is licensed grants nonresident licenses to residents of this state on the same basis; or
     (ii) operates only in Montana and has less than $1,000 in gross annual sales of nursery stock.
     (2) The license must be in the name of the firm, nursery, plant dealer, or small plant vendor 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) A firm, nursery, plant dealer, or small plant vendor that earns at least $1,000 but less than $5,000 in gross annual sales of nursery stock shall pay a license fee of $25.
     (b) A firm, nursery, plant dealer, or small plant vendor that earns $5,000 or more in gross annual sales of nursery stock shall pay a license fee of $100.
     (4) The department may seek verification from the department of revenue as to whether a firm, nursery, plant dealer, or small plant vendor has met the income thresholds established in this section.
     (5) A new applicant or a firm, nursery, plant dealer, or small plant vendor 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.
     (6) The fees required by 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; amd. Sec. 1, Ch. 341, L. 2011.