HB329 Summary

• Clarifies that municipal delivery license fees are charged per business, not per vehicle, with a maximum fee of $100 plus an optional issuance fee not to exceed $10.

• Defines a delivery license as available only to businesses with no physical presence in the municipality, delivering their own merchandise with gross receipts not exceeding $75,000 annually (up to $150,000 if municipality adopts ordinance).

• Exempts businesses from purchasing a delivery license if their gross receipts from the municipality do not exceed $10,000 during the preceding license year and they have no other physical presence in the municipality.

• Requires delivery licenses to be calculated in arrears based on the preceding license year's gross receipts, and prohibits the license purchase from establishing nexus for state tax purposes.

• Mandates that taxpayers exceeding the criteria during the current license year must purchase an appropriate business or delivery license within 45 days and may face a penalty up to $10.