XT 2009-03 - Excise and Motor Fuel Tax Division Information
Release – Licensing Change for Wholesale Cigarette Dealers -
Dec. 31, 2009
The recently enacted 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
R.C. 5743.15. All these changes are effective on Jan. 1,
2010.
The new annual fee for the cigarette wholesaler license will
be $1,000. (The current fee is $200.) The $1,000 fee will now
be prorated by the effective calendar date. The new licenses
will have a minimum fee of $200 and will not be prorated
below this amount. Wholesale cigarette licenses will
no longer be issued by the county auditors; these licenses
will be issued by the Department of Taxation. The
fourth Monday of May will remain the renewal date for both
the wholesale and retail cigarette licenses.
In addition, the new fees 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. As a licensed cigarette wholesaler, you
will still be required to verify your customers are licensed
cigarette retail dealers.
Since the new fee structure is effective on Jan. 1, 2010, any
new applicants for a retail cigarette retail dealer license
or wholesale cigarette license will pay a prorated fee for
the period Jan. 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 Jan. 1, 2010.
Should you have any questions regarding these changes, please
contact the Excise Tax Section.
Ohio Department of Taxation
Excise Tax Section
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone: (614) 466-7026
Fax: (614) 728-1806
Web site: tax.ohio.gov