SB 355 - This act requires possession of a retail sales license and a statement from the department of revenue that no income tax withholding or sales tax is due for the issuance or renewal of any city or county occupation license or any state license which is required for conducting business where goods are sold at retail. The no tax due statement cannot be dated more than ninety dates prior to the date of submission of application or renewal for local licenses. JASON ZAMKUS