“Seasonal business” means a business which operates and receives taxable receipts on a regular basis only during a particular season of the year, for a period of less than 12 months.

Source. (See Revision Note at part heading for Rev 701) originally #5399, eff 5-21-92 ; ss by #6750, eff 5-19-98; moved by #6870 (from Rev 701.23), eff 10-20-98, ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.21); ss by #13432, eff 8-12-22; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.23)