The recently enacted state budget bill Am. Sub. H.B. 1 made changes to the fees, the distribution of the revenue, and the structure of the cigarette licensing provisions set forth in O.R.C. 5743.15. All these changes are effective January 1, 2010.
The new annual fee on all retail cigarette licenses will be $125 per physical location. There will no longer be a fee reduction for more than five licenses issued in a single county. Also, there will no longer be assignment of either wholesale or retail licenses between separate business entities.
Cigarette dealer licenses can be obtained at the Summit County Fiscal Office; the license must be renewed annually in May with a new application.
|Cigarette License (Retail) (1.87 MB)
Cigarette dealer licenses can be obtained at the Summit County Fiscal Office; the license must be
You must have a vendor license to make taxable sales in order to acquire a cigarette license.
|Vendor License (ST-1) (93.14 KB)
Each person with a fixed place of business in Ohio from which taxable sales are made. Vendors must have
NOTE: As of January 1, 2010 wholesale cigarette licenses will no longer be issued by the Summit County Fiscal Office. Wholesale licenses are now issued by the Ohio Department of Taxation. You may contact them at 614-466-7026 or visit their website at www.tax.ohio.gov to apply for the wholesale license.
Since the new fee structure is effective on January 1, 2010, any new applicants for a retail cigarette dealer license will pay a prorated fee for the period January 1, 2010 through May 23, 2010. Any applicants after the fourth Monday in May 2010 will be required to pay the prorated amount set forth in the new fee structure. There will not be an additional renewal fee required for the 2009 – 2010 license year for all cigarette licenses that have been issued prior to January 1, 2010.
After the fourth Monday in May of each year, the cost of a Retail Cigarette License is prorated on a daily basis. Please call the Services Department to receive the amount that your license will cost. Make check payable to the Summit County Fiscal Officer.
In the event a business is moved from one location to another, you may transfer that license for $5. You must mail the license back to the Fiscal Office to be reissued.