Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61A - Division of Alcoholic Beverages and Tobacco
Chapter 61A-10 - CIGARETTE TAX DIVISION RULES
Section 61A-10.082 - Application for a Tobacco Products Wholesale Dealer Permit
Current through Reg. 50, No. 187; September 24, 2024
(1) A tobacco products wholesale dealer permit is required by any entity acting as a distributor as defined in Section 210.25(4), F.S.
(2) In order to be permitted as a tobacco products wholesale dealer, or to make changes to an existing permit, a completed application must be submitted to and approved by the Division of Alcoholic Beverages and Tobacco. A completed application shall consist of the following;
(3) A separate and complete application must be made for each place of business the distributor proposes to engage in business. The applicant may provide the Division with one corporate surety bond in an amount determined by the Division for all applications made by the distributor in accordance with the surety bond requirements specified in Rule 61A-10.0821, F.A.C.
(4) The permit shall expire on June 30th of each year. The Department of Business and Professional Regulation will send out renewal notices to permittees prior to the expiration of the permit. The permittee shall comply with the terms of the renewal notice and submit the renewal fee of $25 prior to July 1st of each year. It is the permittee's responsibility to timely renew a permit. Failure to receive the renewal notice from the Department of Business and Professional Regulation shall not excuse a permittee from penalties associated with late renewal.
(5) The Division shall assess delinquent renewal penalties on permit holders who fail to timely renew their permits. The Division will use the postmark date as evidence of delinquency. Any renewal postmarked after the due date will be considered delinquent and must pay the applicable delinquent renewal penalty in addition to the renewal fee to the Division prior to the permit being renewed. A penalty of $20 will be assessed for each month or part of a month of such delinquency. Any permit not renewed within 60 days of its expiration shall be cancelled by the Division, unless the permit is involved in litigation. Furthermore, the Division may renew a permit after the 60 days for good and sufficient cause.
(6) A tobacco products wholesale dealer's permit may not be transferred to a new owner. An attempt to transfer the permit will result in automatic expiration.
(7) If requested and upon application for a permit, the Division shall issue an initial temporary permit to any new applicant who has filed a complete application which does not on its face provide reason for denying a permit. The initial temporary permit will be valid for up to 90 days and may be extended by the Division for up to an additional 90 days. If the applicant is denied a permit, the initial temporary permit will cease to be valid on that date. The initial temporary permit fee is $25, which is separate from the permanent permit fee and which shall be submitted to the Division upon request of the initial temporary permit.
Rulemaking Authority 210.40, 210.75 FS. Law Implemented 210.25, 210.35, 210.40, 210.405, 210.45, 210.51 FS.
New 9-2-08, Amended 11-9-23.