2006 Ohio Revised Code - 5743.61. Distributor required to have tobacco products license; suspension for delinquency.

§ 5743.61. Distributor required to have tobacco products license; suspension for delinquency.

(A)  No distributor shall engage in the business of distributing tobacco products within this state without having a license issued by the department of taxation to engage in that business, except that on dissolution of a partnership by death, the surviving partner may operate under the license of the partnership until the expiration of the license, and the heirs or legal representatives of deceased persons, and receivers and trustees in bankruptcy appointed by any competent authority, may operate under the license of the person succeeded in possession by the heir, representative, receiver, or trustee in bankruptcy. 

(B) (1)  Each applicant for a license to engage in the business of distributing tobacco products, annually, on or before the first day of February, shall make and deliver to the tax commissioner, upon a form furnished by the commissioner for that purpose, a statement showing the name of the applicant, each place from which the applicant distributes to distributors, retail dealers, or wholesale dealers, and any other information the commissioner considers necessary for the administration of sections 5743.51 to 5743.66 of the Revised Code. 

(2) At the time of making the license application, the applicant shall pay a license fee of one hundred dollars for each place listed in the application where he proposes to carry on that business. The fee charged for the license shall accompany the application and shall be made payable to the treasurer of state for deposit into the cigarette tax enforcement fund. 

(3) Upon receipt of the application and payment of any licensing fee required by this section the commissioner shall issue to the applicant a license for each place of distribution designated in the application authorizing the applicant to engage in business at that location for one year commencing on the first day of February. If the original license is lost, destroyed, or defaced, a duplicate license may be obtained from the commissioner. 

(C)  The holder of a tobacco products license may transfer the license to a place of business or may assign the license to another person for use, on condition that the licensee or assignee applies to the commissioner for the transfer, upon forms issued by the commissioner. 

(D)  If a distributor fails to file the returns as required under section 5743.52 of the Revised Code, or pay the tax due thereon, on two consecutive months or three months during any twelve-month period, the commissioner may suspend the license issued to the distributor under this section. The suspension is effective ten days after the commissioner notifies the distributor of the suspension in writing personally or by certified mail. The commissioner shall lift the suspension when the distributor files the delinquent returns and pays the tax due including any penalties, interest, and additional charges. The commissioner may refuse to issue the annual renewal of the license required by this section and may refuse to issue a new license for the same location until all delinquent returns are filed and outstanding taxes are paid. This division does not apply to any unpaid or underpaid tax liability that is the subject of a petition or appeal filed pursuant to section 5743.56, 5717.02, or 5717.04 of the Revised Code. 

HISTORY: 144 v H 904. Eff 2-1-93.

The effective date is set by section 139 of HB 904. 

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