(For Effective Date, See note.) Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Taxes on Tobacco and Vaping Products
  5. (For Effective Date, See note.) Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities

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  1. No person shall engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in this state without first obtaining a license from the commissioner.
  2. All licenses shall be issued by the commissioner, who shall make rules and regulations with respect to applications for and issuance of the licenses and for other purposes of enforcing this chapter. The commissioner may refuse to issue any license under this chapter when the commissioner has reasonable cause to believe that the applicant has willfully withheld information requested of the applicant or required by the regulations to be provided or reported or when the commissioner has reasonable cause to believe that the information submitted in any application or report is false or misleading and is not given in good faith.
    1. The annual renewal fee for a manufacturer's, importer's, distributor's, or dealer's license shall be $10.00 except for an additional $10.00 fee per year for those licenses that include vapor products. There shall also be a first-year registration fee of $250.00 for a person commencing business as a manufacturer, importer, or distributor, provided that there shall be only a first-year registration fee of $10.00 upon first issuance of each manufacturer's, importer's, distributor's, or dealer's license for vapor products to a person that currently holds such a license for tobacco products. All renewal applications shall be filed at least 30 days in advance of the expiration date shown on the license.
    2. Each license, except a dealer's license, shall begin on July 1 and end on June 30 of the next succeeding year. The prescribed fee shall accompany every application for a license and shall apply for any portion of the annual period.
    3. Each dealer's license shall be valid for 12 months beginning on the date of issue for the initial license, and the first day of the month of issue for subsequent licenses, and shall expire on the last day of the month preceding the month in which the initial license was issued. Any dealer licensed under the provisions of this Code section who is also licensed under Chapter 2 of Title 3 to sell alcoholic beverages may, upon written request to the commissioner, arrange to have both licenses renewed on the same date each year. Any dealer who follows the proper procedure for a renewal of his or her license, including filing the application for renewal at least 30 days in advance of the expiration date of his or her existing license, shall be allowed to continue operating as a dealer under the existing license until the commissioner has issued the new license or denied the application for renewal.
    4. Each manufacturer's, importer's, distributor's, or dealer's license shall be subject to suspension or revocation for violation of any of the provisions of this chapter or of the rules and regulations made pursuant to this chapter or Chapters 13 and 13A of Title 10 or of the rules and regulations made pursuant to those chapters. A separate license shall be required for each place of business. No person shall hold a distributor's license and a dealer's license at the same time.
    5. Any licensed dealer may apply for a special event tobacco permit for off-premise sales of cigars, cigarettes, or loose or smokeless tobacco for a special event at a temporary location offsite from the licensed location. Such permit may be authorized for a period of one day but not more than ten days. The special event tobacco permit shall include the specific address for the event or temporary location and the dates for the period that the permit will be in effect. The fee for a special event tobacco permit shall not exceed $10.00. All such permits shall be issued by the commissioner, who shall make rules and regulations with respect to applications for and issuance of special event tobacco permits. Such rules and regulations shall conform to the rules and regulations that apply to retail sales by licensed dealers, including but not limited to, rules and regulations intended to limit access to tobacco products for minors.
  4. The commissioner may make rules and regulations governing the sale of cigars, cigarettes, loose or smokeless tobacco, and other tobacco products in vending machines. The commissioner shall require annually a special registration of each vending machine for any operation in this state and charge a license fee for the registration in the amount of $10.00 for each machine. The annual registration shall indicate the location of the vending machine. No vending machine shall be purchased or transported into this state for use in this state when the vending machine is not so designed as to permit inspection without opening the machine for the purpose of determining that all cigars, cigarettes, loose or smokeless tobacco, and other tobacco products contained in the machine bear the tax stamp required under this chapter.
  5. The manufacturer's, importer's, distributor's, or dealer's license shall be exhibited in the place of business for which it is issued in the manner prescribed by the commissioner. The commissioner shall require each licensed distributor to file with the commissioner a bond in an amount of not less than $1,000.00 to guarantee the proper performance of the distributor's duties and the discharge of the distributor's liabilities under this chapter. The bond shall run concurrently with the distributor's license but shall remain in full force and effect for a period of one year after the expiration or revocation of the distributor's license unless the commissioner certifies that all obligations due the state arising under this chapter have been paid.
  6. The jurisdiction of the commissioner in the administration of this chapter shall extend to every person using or consuming cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in this state and to every person dealing in cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in any way for business purposes and maintaining a place of business in this state. For the purpose of this chapter, the maintaining of an office, store, plant, warehouse, stock of goods, or regular sales or promotional activity, whether carried on automatically or by salespersons or other representatives, shall constitute, among other activities, the maintaining of a place of business. For the purpose of enforcement of this chapter and the rules and regulations promulgated under this chapter, notwithstanding any other provision of law, the commissioner or his or her duly appointed hearing officer is granted authority to conduct hearings which shall at all times be exercised in conformity with rules and regulations promulgated by the commissioner and consistent with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."
  7. The commissioner may provide for the licensing of promotional activities, not including the sale of cigars, cigarettes, or loose or smokeless tobacco, carried on by the manufacturer. The fee for any such license shall be $10.00 annually.

(a.1)The commissioner may require a separate license for each business activity and product for which a license is required under this chapter. Alternatively, the commissioner may issue a single license allowing the license holder to act as dealer, distributor, importer, or manufacturer, or a combination thereof as to cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products, or any combination thereof, at a location; provided, however, that the total licensing fee paid for the location shall be the same, whether the commissioner requires multiple licenses or issues a single license except for an additional $10.00 fee upon first issuance and each annual renewal of any manufacturer's, importer's, distributor's, or dealer's license for vapor products; provided, further, that the commissioner may permit or limit the business or activities of a license holder as to any product or products for which a license is required under this chapter without issuing a new license or requiring a new application.

(a.2)The commissioner shall maintain at all times information for each location for which any license has been issued under this chapter whether the license holder is authorized to engage in business as a dealer, distributor, importer, or manufacturer, or a combination thereof, and whether cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products, or any combination thereof, have been authorized at such location.

(Ga. L. 1955, p. 268, § 5; Ga. L. 1960, p. 125, § 3; Code 1933, § 91A-5504, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 37; Ga. L. 1993, p. 343, § 6; Ga. L. 2003, p. 665, § 21; Ga. L. 2004, p. 384, § 2; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2012, p. 831, § 3/HB 1071; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2015, p. 932, § 1/HB 312; Ga. L. 2016, p. 528, § 4/HB 899; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375; Ga. L. 2020, p. 473, § 1/SB 144.)

Editor's notes.

- Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"

RESEARCH REFERENCES

Am. Jur. 2d.

- 51 Am. Jur. 2d, Licenses and Permits, §§ 5, 6, 30.

C.J.S.

- 53 C.J.S., Licenses, §§ 1 et seq., 57, 58.

ALR.

- Validity, construction, and application of statutes or ordinances prohibiting or regulating automatic vending machines, 111 A.L.R. 755; 151 A.L.R. 1195.

What constitutes manufacturing and who is a manufacturer under tax laws, 17 A.L.R.3d 7.


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