Persons not qualifying as wholesalers or jobbers; permit for wholesalers
or jobbers; revocation procedure.
No person, firm, corporation, association, or copartnership operating more
than one retail store or mercantile establishment within this state under
the same ownership, supervision, or management, or operating a wholesale
and retail business under the same roof, shall be included within the
meaning of the words "wholesaler or jobber," as the same are
used in this article. This provision is made in the exercise of the police
power of the state, as well as for the purpose of raising revenue.
Every wholesaler or jobber who desires to qualify as such with the Department
of Revenue, shall make application to the Department of Revenue on blanks
prescribed for this purpose, which shall be supplied upon request. Said
application blanks will require such information relative to the nature
of business engaged in by said wholesaler or jobber as the Department
of Revenue deems necessary to the qualifying of said wholesaler or jobber.
When the application is received by the Department of Revenue and it believes
said wholesaler or jobber to be qualified, it shall issue to said wholesaler
or jobber a permit qualifying him as a wholesaler or jobber, as defined
in this article, and he shall be allowed the discount on purchases of
stamps as set out herein for wholesalers or jobbers purchasing stamps
for their individual use. The Department of Revenue shall not sell any
stamps or allow any discount on any sale of stamps to any wholesaler or
jobber until said wholesaler or jobber shall have complied with all of
the provisions of this section. The Department of Revenue may at any time
revoke the permit issued to any wholesaler, pursuant to the applicable
notice and appeal procedures set forth in Chapter 2A of this title, if
the wholesaler has violated any of the provisions of this chapter, or
any of the rules of the Department of Revenue adopted and promulgated
under authority of this article, and refuse to sell any wholesaler or
jobber, any stamps until such time as his permit shall be restored.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §730; Acts 1992, No.
92-186, p. 349, §70.)