(a) All retailers of tobacco products and/or product paraphernalia shall apply for a valid retail tobacco and paraphernalia sales license or a temporary retail tobacco and paraphernalia sales license. For the purpose of this Chapter, retailers shall include any person performing retail tobacco sales, retail paraphernalia sales, or temporary retail tobacco and paraphernalia sales. Retail tobacco and paraphernalia sales licenses shall be issued by the department annually. Temporary retail tobacco and paraphernalia sales license shall be valid for not longer than thirty consecutive days. A license shall be required for each location where retail tobacco sales or retail paraphernalia sales are conducted and is nontransferable.
(b) Any retailer applying for a retail tobacco and paraphernalia sales license or a temporary retail tobacco and paraphernalia sales license shall submit a current and valid vendor's license or a temporary retail tobacco-and paraphernalia sales license shall submit a current and valid vendor's license as required by the Ohio Department of Taxation to the Department. Any retailer who distributes, stores, or sells cigarettes shall submit a current and valid Retail Cigarette Dealer's License as required by Ohio Revised Code Chapter 5743 to the Department prior to approval for licensing.
(c) The annual retail tobacco and paraphernalia sales license fee shall be fifty dollars ($50.00). The license shall be valid beginning on the first day of October through the last day of September of the following year. A license issued to a new licensee after the first day of July and before the first day of October shall not expire until the last day of September of the following year. A penalty equal to twenty-five percent of the applicable license fee shall be assessed by the Department for license fee payments that are not received or postmarked by the first of October.
(d) The temporary retail tobacco and paraphernalia sales license fee shall be fifty dollars ($50.00.) The license shall be valid for no longer than thirty consecutive days and limited to a single event. The application shall be made at least ten days prior to the event.
(e) License fees are due at the time of application and are not refundable.
(Ord. 8242-19. Passed 9-9-19.)