Texas Health and Safety Code 147.0054 – Permit Period; Fees
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(a) A permit required by this chapter expires on the last day of May of each even-numbered year.
(b) An application for a permit required by this chapter must be accompanied by a fee of:
(1) one-half of the amount of the fee for a retailer’s permit required by § 154.111(b), Tax Code, if at the time of application the applicant holds a valid retailer’s permit under § 154.101, 154.102, or 155.041, Tax Code, for the same place of business; or
(2) the amount of the fee for a retailer’s permit required by § 154.111(b), Tax Code.
Terms Used In Texas Health and Safety Code 147.0054
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) For a new permit required by § 147.0051, the comptroller shall prorate the fee according to the number of months remaining during the period that the permit is to be in effect.
(d) A person who does not obtain a renewal permit in a timely manner must pay a late fee of $50 in addition to the application fee for the permit.
(e) If on the date of issuance a permit will expire within three months, the comptroller may collect the prorated permit fee or the fee for the current period and, with the consent of the permit holder, may collect the fee for the next permit period and issue a permit or permits for both periods, as applicable.
(f) A person issued a permit for a place of business that permanently closes before the permit expiration date is not entitled to a refund of the permit fee.
