EAST PROVIDENCE — A city councilman cannot renew his sales tax permit and operate his Warren Avenue flower shop until he pays the state taxes he owes.

Bryan Silva, owner of Silva’s Family Tree Florist and the Ward 2 representative on the council, has not had a valid sales tax permit since the state’s last fiscal year ended on June 30, tax administrator David Sullivan, of the state Division of Taxation, confirmed this week.

Silva did not return The Journal’s phone calls. A notice on the shop’s door says the business is closed for vacation.

It is not known how much Silva owes and how long he hasn’t paid his sales taxes, which is 7 percent of all the money he collects from customers.

Sullivan said such information, under state law, is secret.

“By statute, it’s protected,” he said. Rhode Island General Law, Title 44, says state officials can only release business tax information to other taxing officials in other states or the federal government.

There is an exception. Another law allows Sullivan to release a list of the top 100 delinquent taxpayers, including names, addresses, the type of tax owed and the amount. The state released such a list in 2004. The amounts owed ranged from $850,000 and $25,000.

The law says business owners should keep track of their sales and pay the state monthly. The owner is responsible for telling the state what he or she owes.

Periodically, the state randomly audits businesses, Sullivan said. It also occasionally checks a company’s payments against businesses of a similar type and size, or against industry standards. It can also audit a business when the owner fails to pay, or doesn’t return the state’s phone calls.

The Division of Taxation also has a sales tax license and permit block program. After a delinquent owner is identified, notices are sent out as early as March and through June. Sales permits, which are mandatory for businesses to operate, must be renewed annually for the fiscal year, which runs from July 1 to June 30.

If the owners do not pay or make arrangements to pay the amount owed, a final notice is sent in July and state officials visit the establishment. The owners can settle up, voluntarily shut down or be closed by the state after that.

It is unknown what choice Silva made.

apina@projo.com