License required

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    (a)    (1)    Before conducting business in the State, a transient vendor shall obtain a transient vendor’s license.

        (2)    The Comptroller may not issue a transient vendor’s license unless the transient vendor has a sales and use tax license and any necessary trader’s license and has paid all State taxes.

        (3)    An application for a transient vendor’s license shall be in the form and contain the information that the Comptroller requires by regulation.

        (4)    A license required under this section shall be valid for not more than 90 days.

        (5)    The Comptroller may not renew a license required under this section unless the transient vendor has a sales and use tax license and any necessary trader’s license and has paid all State taxes.

    (b)    A transient vendor shall display the transient vendor’s license at each transient place of business.

    (c)    The transient vendor’s license shall be on the form specified by the Comptroller.


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