When did the department start managing annual licensing and taxation for all commercial modulars?

The correct answer reflects the specific date when the department took over the responsibilities for annual licensing and taxation of all commercial modulars. This date is significant because it marks the shift in regulatory oversight, influencing how commercial modulars are managed within the framework of state laws and regulations. The precise timing matters because it establishes a clear point in history indicating when the department began enforcing regulations that impact commercial modular practices, which is critical for compliance, reporting, and ensuring that all commercial modular units are licensed and taxed appropriately.

The other dates do not correspond to the initiation of this management process and therefore do not provide the correct historical context for understanding when commercial modulars fell under this regulatory framework. Understanding the correct timeline is essential for professionals in the industry to ensure they follow the right protocols that have been in place since that date.