A business that is closing must so indicate on its final UST 1, Monthly/semiannual sales tax return, by checking a box provided for that purpose and providing the closing date of the business. However, if the business is an establishment that holds a liquor license, the vendor's license cannot be cancelled as long as the liquor license is active. The owner must contact the Ohio Department of Commerce, Division of Liquor Control, to ensure the proper procedures are followed for disposition of the license.

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