Vermont § 9816 - Suspension or revocation of certificates; appeal

§ 9816. Suspension or revocation of certificates; appeal

• (a) The Commissioner may, after notice and hearing, suspend or revoke the license of any
  person required to collect the tax or may refuse to issue or renew any registration
  for failure to comply with this chapter or with any pertinent rules adopted under
  this chapter. (b) Any person required to collect the tax aggrieved by a suspension, revocation, or refusal
  may appeal to any Superior judge within 10 days after written notice of the suspension,
  revocation, or refusal has been mailed or delivered to the person. The Superior judge
  or another Superior judge designated by the Chief Superior Judge shall hear the appeal
  immediately. (c) If the appealing person required to collect the tax files with the Superior judge
  to whom the person appeals a bond running to the State with a surety company authorized
  to do business in this State as surety in a sum as the Superior judge shall fix, conditioned
  upon the payment of all taxes due under this chapter and to become due during the
  pendency of the appeal, then the suspension or revocation shall be inoperative during
  the appeal. (d) On an appeal from the refusal of the Commissioner to issue or renew a certificate
  of authority, the Commissioner shall issue or renew the registration during the pendency
  of the appeal if the bond under subsection (c) of this section is filed. (e) Upon suspension or revocation, or in the case of an unregistered business, the Commissioner
  may cause to be posted, at every public entrance of the vendor’s premises, a notice
  identifying the vendor and the location and informing the public that the vendor has
  no certificate or the certificate has been suspended or revoked, as the case may be,
  and that no retail sales or amusement charges may be made at that location. No person
  shall cover or deface the posted notice, and the posted notice shall not be removed
  until the certificate is reinstated, or a new certificate is issued for the location,
  or removal is otherwise authorized by the Commissioner. Whoever violates the terms
  of this subsection shall be assessed a penalty of $500.00, and the Commissioner shall
  give notice of such assessment and make demand for payment. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1979, No. 181 (Adj. Sess.), § 21; 1991, No. 186 (Adj. Sess.), § 41, eff. May 7, 1992; 1993, No. 49, § 20, eff. May 28, 1993; 1995, No. 29, § 22, eff. April 14, 1995; 1997, No. 50, § 37, eff. June 26, 1997; 2003, No. 70 (Adj. Sess.), § 59, eff. March 1, 2004; 2021, No. 105 (Adj. Sess.), § 599, eff. July 1, 2022; 2021, No. 147 (Adj. Sess.), § 31, eff. May 31, 2022.)