61 Pa. Code § 72.1 - Licensing of dealers

(a) Licensing of cigarette stamping agents.

(1) The Department may license as its agent for a 1-year period and may renew the license for further periods of 1 year if the agent is and remains of good moral character who meets the requirements imposed by the following provisions for the privilege of operating as a cigarette stamping agent:

(i) The applicant is a wholesale dealer licensed by the Commonwealth.

(ii) The applicant maintains warehousing facilities, adequate to protect the revenue, for the purpose of receiving, storing and distributing cigarettes and conducting business.

(iii) The applicant is a person of good moral character and of reasonable financial stability and is reasonably experienced in the wholesale cigarette business. To satisfy this requirement, an applicant shall provide the Department with:

(A) A detailed description of the applicant's business activities, including a history of the applicant's experience in the wholesale cigarette business. An applicant seeking a renewal of a license need not follow this requirement.

(B) Current financial statements prepared in accordance with generally accepted accounting principles.

(iv) The applicant, or any shareholder controlling more than 10% of the stock if the applicant is a corporation or any officer or director if the applicant is a corporation has not been convicted of any crime involving moral turpitude.

(v) The applicant has filed required State tax reports and paid any State taxes not subject to a timely perfected administrative or judicial appeal or subject to an authorized deferred payment plan.

(2) The cigarette stamping agency license is valid for one specific location only.

(3) The Department may reject an application for a new or renewal license if it finds that any of the requirements in paragraph (1) or (2) have not been met or finds that applicant or licensee has:

(i) Failed to disclose material information required.

(ii) Made a material false statement in his application.

(iii) Violated any provisions of the code, the act or this article.

(4) For purposes of this section, a person convicted of committing any felony, any infamous crime or any crime involving moral turpitude is not a person of good moral character and will not be licensed as a cigarette stamping agent.

(b) Licensing of wholesalers.

(1) Applicants for a wholesale license or renewal thereof shall meet the following requirements:

(i) The premises on which the applicant proposes to conduct business are adequate to protect the revenue.

(ii) The applicant is a person of reasonable financial stability and reasonable business experience. To satisfy this requirement, an applicant shall provide the Department with:

(A) A detailed description of the applicant's business activities, including a history of the applicant's experience in the wholesale cigarette business. An applicant seeking a renewal of a license is not required to follow this requirement.

(B) Current financial statements prepared in accordance with generally accepted accounting principles.

(iii) The applicant, or any shareholder controlling more than 10% of the stock if the applicant is a corporation or any officer or director if the applicant is a corporation, has not been convicted of any crime involving moral turpitude.

(iv) The applicant has not failed to disclose any material information required by the Department, including information that the applicant has complied with this article by providing a signed statement, under penalty of perjury, of adherence to State presumptive minimum prices or written approval from the Department to sell at a specific different price.

(v) The applicant has not made a material false statement in his application.

(vi) The applicant has not violated any provision of the code, the act or this article.

(vii) The applicant has filed the required State tax reports and paid any State taxes not subject to a timely perfected administrative or judicial appeal or subject to an authorized deferred payment plan.

(2) The wholesale dealer's license is valid for one specific location only.

(c) Licensing of retailers. An applicant for a retail license or renewal thereof shall meet the following requirements:

(1) The premises in which the applicant proposes to conduct business are adequate to protect the revenues.

(2) The applicant has not failed to disclose any material information required by the Department, including information that the applicant has complied with this article by providing a signed statement, under penalty of perjury, of adherence to State presumptive minimum prices or written approval from the Department to sell at a specific different price.

(3) The applicant has not made any material false statement in the application.

(4) The applicant has not violated any provision of the act, the code or this article.

(5) The applicant has filed the required State tax reports and paid any State taxes not subject to a timely perfected administrative or judicial appeal or subject to an authorized deferred payment plan.

Notes

61 Pa. Code § 72.1