(a) All retailers of tobacco products and/or paraphernalia shall apply to the District for a valid retail tobacco and paraphernalia sales license. For the purposes of this Chapter, retailers shall include any person engaging in, or intending to engage in, retail tobacco sales or retail paraphernalia sales. Retail tobacco and paraphernalia sales licenses shall be issued by the District annually. A separate license shall be required for each location where tobacco sales or retail paraphernalia sales are to be conducted. All licenses are non-transferable.
(b) Any retailer applying for a 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 District. 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 District prior to approval for a retail tobacco and paraphernalia sales license.
(c) The annual retail tobacco and paraphernalia sales license fee shall be $150.00. Unless the license is suspended or revoked, the license shall be valid beginning on the first day of January through the last day of December of that calendar year. All retailers shall apply for and receive from the District a retail tobacco and paraphernalia sales license prior to engaging in Retail Tobacco Sales or Retail Paraphernalia Sales. A penalty of twenty-five percent (25%) of the retail tobacco and paraphernalia sales license fee shall be assessed by the District for a license fee payment that is not received by the District or postmarked by the first day of January. Any penalties assessed must be paid in full prior to the issuance by the District of a valid retail tobacco and paraphernalia sales license.
(d) Applicants for a license for a new retail tobacco and/or paraphernalia sales location that apply for the license on or after the first day of July, shall pay a fee of $75.00 for the license. Unless the license is suspended or revoked, the license is valid for the remainder of that calendar year for that location only.
(e) License fees are due in full at the time of application and are not refundable.