SB27 — Changes to Existing Law

Section 10-45-5.1 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2019 bill was introduced.

The annual license fee for each coin operated washer and dryer in this state is twenty dollars. However, in municipalities having a population of one thousand persons or less, the annual license fee is sixteen dollars. The license fee is in lieu of any sales or gross receipts taxes from the operation or ownership of coin operated washers and dryers. Any person who fails to pay the fee is guilty of a Class 2 misdemeanor. Any person who fails to pay the fee prescribed on or before December thirty-first of the year prior to the year for which the fee is due is subject to an interest charge on the unpaid fee at the rate of two percent per month or part thereof. The interest charge commences immediately after the date the fee becomes due and is payable immediately. The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for license application; (2) The collection of the license fee; (3) The placement of the license or decalcomania; and (4) The transfer of a license to a new owner.

Section 10-45-5.6 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2019 bill was introduced.

Any nonprofit charitable organization which devotes its resources exclusively to the relief of the poor, distressed or underprivileged and has been recognized as an exempt organization under § 501(c)(3) of the Internal Revenue Code is specifically exempted from the license fee provided in § 10-45-5.1 and any sales, use or gross receipts taxes imposed on the operation or ownership of coin operated washers and dryers placed and used in living accommodations provided by such organization to the poor, distressed or underprivileged. Source: SL 1992, ch 90.

Section 10-45-5.1 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2019 bill was introduced.

Section 10-45-5.6 — REPEALED

Text shown as codified in 2025, the earliest snapshot available; it may differ from the law as it stood when this 2019 bill was introduced.

Changes to Existing Law

§ 10-45-5.1

§ 10-45-5.6

Changes to Existing Law

§ 10-45-5.1

§ 10-45-5.6