License fees.
1. The Department shall not charge license fees for a retail cigarette dealer’s license.
2. An annual license fee of $150 shall be charged for each wholesale cigarette dealer’s license. If any license, other than the renewal of a delinquent license, is issued at any time during the year other than on January 1, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee.
3. Wholesale cigarette dealer’s license fees are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically.
4. A wholesale cigarette dealer’s license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.
Last modified: February 27, 2006