February 1, 2007 - Ohio Department
of Taxation Informs Retailers of New Cuyahoga County
COLUMBUS, Ohio - Effective today, cigarette
smokers in Cuyahoga County will pay 30 cents more tax per
pack due to the voter-approved tax to fund arts and cultural
facilities and programs.
Agents from the Ohio Department of Taxation (ODT) are
visiting cigarette retailers throughout the county this week
to remind vendors of the change and the requirement to file a
floor stock tax return. Returns are due March 5.
ODT agents are also conducting inspections of compliance with
current tobacco tax laws and issuing citations for
violations. So far, several of the retailers visited were
cited for not having a current license to sell cigarettes.
These retailers face a minor misdemeanor and a possible $100
Last week, ODT mailed a packet to licensed cigarette
retailers in the county with information about the tax as
well as a pre-printed floor stock tax return. The packets
were sent to the 1,614 retail cigarette vendors licensed by
The floor stock tax, which is the difference between the old
county cigarette rate of 4.5 cents per pack and the new rate,
is paid on all cigarettes held in inventory at the close of
business on January 31. Payment is due when the return is
filed. Non-filers can be penalized up to 30 percent of the
The additional cigarette excise tax was passed by Cuyahoga
County voters on November 7, 2006. The 30 cents per pack tax
is in addition to the Ohio cigarette tax of $1.25 per pack of
20 and a 4.5 cents per pack excise tax that was already in
effect in Cuyahoga County prior to February 1.
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(For additional information, contact Gary Gudmundson,
Communications Director, at (614) 644-6903 or Mike McKinney,
Public Information Officer, at 614-466-5461.)