Licenses set to expire pursuant to Rev 705.02 shall be automatically renewed on the expiration date, unless the operator has:
- (a) Notified the department that its business operations have ceased by properly filing Form CD-100 pursuant to Rev 710.07;
- (b) Notified the department that there has been a change in ownership of the license holder by properly filing form CD-100 pursuant to Rev 710.07;
- (c) Had its license previously revoked; or
- (d) Unpaid tax, interest, and penalties from any tax administered by the department, in which case a hearing will be held to provide the licensee the opportunity to dispute whether taxes are owed and the amount due.
Source. #5912, eff 10-14-94; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34