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(a) A person may seek an annual or a biennial business license. A new business license will be assigned a renewal year by the department at the time the initial license is issued. Except as provided in (b) of this section, the initial
(1) annual license period includes the reminder of the calendar year in which the business license is issued; or
(2) biennial license period includes the remainder of the calendar year in which the business license is issued and all of the following calendar year.
(b) If the department issues an initial business license on or after October 1, the
(1) annual license period includes the remainder of the calendar year in which the business license is issued and all of the following calendar year; or
(2) biennial license period includes the remainder of the calendar year in which the business license is issued and all of the following two calendar years.
(c) The department will renew a business license that has been lapsed for two years or less if the applicant for renewal of the business license pays the business license renewal fee specified in 12 AAC 12.010(b) in a manner specified by the department on the renewal application.
(d) The department will not renew a business license that has been lapsed for more than two years. The previous holder of a business license that has been lapsed for more than two years may apply for a new business license under this chapter.
History: Eff. 11/4/98, Register 148; am 6/27/2004, Register 170
Authority: AS 08.01.050
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Last modified 7/05/2006