§ 110.026 APPLICATION.

   (A)   An application for a license to sell tobacco, tobacco products, tobacco-related devices and electronic delivery devices shall be made on a form provided by the County Finance Department, and shall contain the following:

      (1)   The full name of the applicant, the applicant’s business addresses and telephone numbers, the name of the business for which the license is sought, whether the license is for a tobacco products shop, and the location for which the license is sought; and

      (2)   The applicant on a new license shall state the percentage of estimated gross revenue to be derived from the sale of tobacco and tobacco-related products on their application; and

      (3)   The applicant for a renewal license shall state the actual percentage of gross revenue from the sale of tobacco and tobacco-related products on their application; and

      (4)   As part of any application, the Finance Director may require an original signed letter from a certified public accountant, stating the percentage of gross revenue derived from the sale of tobacco and tobacco-related products, prior to issuing a license to a person or business located within the setback requirement outlined in § 110.035(B)(7), or from any applicant suspected of being a tobacco products shop. Any letter from a certified public accountant must be based upon an actual review of the financial records for the licensee from the 12 months prior to making application, and shall state the dates and sources of the financial records reviewed; and

      (5)   Retail sales of tobacco at more than one location, even upon the same real property or under common ownership, shall require multiple licenses; and

      (6)   Any retail establishment located within the setback requirement outlined in § 110.035(B)(7) must provide financial records documenting its annual sales, upon request by the county or as required in § 110.035; and

      (7)   Any additional information the Finance Director deems necessary.

   (B)   Upon receipt of a completed application and payment of a fee pursuant to § 110.034 of this chapter, the Finance Director shall forward the application to the County Board of Commissioners for action at its next regularly scheduled Board meeting. If the Finance Director shall determine that an application is incomplete, the application shall be returned with notice of the information necessary to make the application complete.

(Ord. 13-02, passed 10-8-2013; Ord. 19-5, passed 9-24-2019; Ord. 21-4, passed 11-30-2021; Ord. 22-5, passed 2-7-2023)