Ga. Comp. R. & Regs. R. 560-8-3-.01 - Application for License - Distributor

(1) To be licensed as a distributor of loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes each person shall apply to the commissioner.

a. Such application shall be submitted before July 1 on forms provided for that purpose by the commissioner. Using the Georgia Tax Center, accessible through the Department's website at extax.dor.ga.gov, an individual must apply for a tobacco license for the fiscal year and annually renew the license.

b. An application for an initial license shall include:

i. An application fee of $250.00.

ii. Payment of the licensing fee and a bond, on a form provided by the commissioner, in an amount equal to $5,000.00.

c. The license for a distributor shall be for the date of issuance until following June 30.

d. A renewal application shall include:

i. A renewal fee of $10.00.

ii. Payment of the licensing fee and a bond, on a form provided by the commissioner, in an amount equal to one percent (1%) of gross sales of loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes during the preceding license year. In no circumstance shall the licensing fee be more than $1,000.

(2) A distributor shall obtain a separate license in accordance with the provision of this regulation for all places of business it maintains.

(3) A distributor's license shall not be issued to:

a. A person who does not maintain a warehouse, warehouse personnel, and salespersons who regularly contact and call on dealers.

b. A vending machine operator or a vending machine owner of loose tobacco, smokeless tobacco, cigar, little cigar, or cigarette vending machines.

c. A person who is licensed as a dealer.

Notes

Ga. Comp. R. & Regs. R. 560-8-3-.01

O.C.G.A. §§ 42-2-12, 48-11-7.

Original Rule entitled "Manufacturer's Agreement; Surety Bond" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Definition" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Application for License - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. May 20, 2013; eff. June 9, 2013.