A cigarette dealer's license is obtained in the County Auditor's office for a fee of $125. To obtain the cigarette license you must also have a vendor's license. The license does not authorize the licensee to engage in the business of trafficking in cigarettes at any place of business in this state other than that specified by the Auditor. (One license is good for one location).
Any person who employs the use of a motor vehicle to convey a supply of cigarettes from place to place for the purpose of offering such cigarettes for sale must obtain a license for each vehicle in each county in which any vehicle is used.
Changing Business Locations
In the event that a business is moved from one location to another, or the business is sold, or an individual or partnership incorporates his own business, or a partnership or corporation is dissolved, the cigarette license which has been issued to a dealer prior to the occurrence of any such event may not be used.
A new license must be purchased by the new owner at a pro-rated amount. HB 1 eliminates the authority of a wholesale or retail licensee to assign such a license to another person.
Where to Display
Cigarette licenses are to be displayed near the product being sold for easy inspection. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local Auditor's office.
Please contact the Williams County Auditor's office at 419-636-5639, ext. 5139, for an "Application for Retail Cigarette Dealer's License." Visit the Ohio Department of Taxation website to access Cigarette Tax Forms.