Ohio § 5743.61

§ 5743.61.

(A)(1) No distributor or vapor distributor shall engage in the business of distributing

tobacco products, vapor products, or both within this state without having a license

issued by the department of taxation to engage in that business. (2) On the 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

if the partner or successor notifies the department of taxation of the dissolution

or succession within thirty days after the dissolution or succession. (B)(1) Each applicant for a license described by division (A)(1) of this section, 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 physical place from which the applicant distributes to

distributors, vapor 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 application for a license to engage either in the business

of distributing tobacco products or in the business of distributing both tobacco products

and vapor products, the applicant shall pay an application fee of one thousand dollars

for each place listed on the application where the applicant proposes to carry on

that business.  The application fee for a license to engage solely in the business of distributing

vapor products shall be one hundred twenty-five dollars for each place listed on the

application where the applicant proposes to carry on that business.  The fee charged for the application 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 verify that the applicant has filed all returns, submitted

all information, and paid all outstanding taxes, charges, or fees as required for

any taxes, charges, or fees administered by the commissioner, to the extent the commissioner

is aware of the returns, information, taxes, charges, or fees at the time of the application.  Upon approval, 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.  For licenses issued after the first day of February, the license application fee

shall be reduced proportionately by the remainder of the twelve-month period for which

the license is issued, except that the application fee required to be paid under this

section shall be not less than two hundred dollars.  If the original license is lost, destroyed, or defaced, a duplicate license may

be obtained from the commissioner upon payment of a license replacement fee of twenty-five

dollars. (C) The holder of a tobacco or vapor products license may transfer the license to a place

of business on condition that the licensee's ownership and business structure remains

unchanged and the licensee applies to the commissioner for the transfer on a form

issued by the commissioner, and pays a transfer fee of twenty-five dollars. (D) If a distributor or vapor distributor fails to file forms as required under Chapter

1346. or section 5743.52 of the Revised Code or pay the tax due for two consecutive periods or three periods during any twelve-month

period, the commissioner may suspend the license issued to the distributor or vapor

distributor under this section.  The suspension is effective ten days after the commissioner notifies the distributor

or vapor distributor of the suspension in writing in the manner provided in section 5703.37 of the Revised Code .  The commissioner shall lift the suspension when the distributor or vapor distributor

files the delinquent forms 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 a location of the distributor

until all delinquent forms 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 . (E)(1) The tax commissioner may impose a penalty of up to one thousand dollars on any person

found to be engaging in the business of distributing tobacco products or vapor products

without a license as required by this section. (2) Any person engaging in the business of distributing tobacco products or vapor products

without a license as required by this section shall comply with divisions (B)(1) and

(2) of this section within ten days after being notified of the requirement to do

so.  Failure to comply with division (E)(2) of this section subjects a person to penalties

imposed under section 5743.99 of the Revised Code .