Every retailer maintaining a place of business in this state shall register with the department within 30 days after the date of becoming such a retailer; provided, however, that any retailer registered with the department pursuant to Chapter 3-70 of this Code as of the effective date of this chapter will be deemed to be already registered for the purpose of this chapter.
(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 3-31-04, p. 20916, § 3.21)