Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0500 - Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
Universal Citation: OR Admin Rules 150-323-0500
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Definitions
(a) The definitions in Oregon Laws 2021,
chapter 586, section 1 apply to the terms used in this rule, in addition to the
following definitions.
(b) "Annual
DOR license application fee" means the fee adopted by the department in this
rule to be paid by a retailer of tobacco products or inhalant delivery systems
at the time that the retailer submits an application under this rule.
(c) "Application" includes the application
form and any additional documentation or information requested by the
department from a retailer to verify compliance with local law prior to
issuance of a tobacco retail license.
(d) "Department" means the Oregon Department
of Revenue.
(e) "Initial
application" means the first application for a tobacco retail license from a
retailer for the premises included in the application.
(f) "Local fee" means a fee adopted by a city
or governing body of a local public health authority adopted by an ordinance to
be paid by a retailer.
(g) "Local
law" includes any ordinance or code enacted by the governing body of a local
public health authority regulating the qualifications for engaging in the
retail sale of tobacco products or of inhalant delivery systems.
(h) "Local tobacco retail license" means a
valid license issued by a city or governing body of a local public health
authority to a retailer for periods beginning on or after January 1,
2022.
(i) "Oregon Health Authority
fee" means the fee adopted by the Oregon Health Authority to be paid by a
retailer at the same time the annual DOR license application fee is
paid.
(j) "Renewal application"
means an application for a license from a retailer for the premises included in
the application other than an initial application.
(k) "Retailer" means a person or entity, as
that term is defined in ORS
60.001, that sells for
consideration, offers for retail sale, holds for sale, or exchanges or offers
to exchange tobacco products or inhalant delivery systems or that distributes
free or low-cost samples of tobacco products or inhalant delivery systems from
a premises.
(l) "Tobacco retail
license" or "annual tobacco retail license" means a license issued by the
department to a retailer for the sale of tobacco products or inhalant delivery
systems.
(m) "Tobacco retail
license fee" means the fee adopted by the department in this rule, any
applicable Oregon Health Authority fee, and any local fee adopted by a city or
governing body of a local public health authority where a retailer is
located.
(2) Tobacco Retail License Initial Application
(a) An
application for a tobacco retail license shall be submitted to the department
on behalf of each retailer that is not subject to a local tobacco retail
license issued by a city or governing body of a local public health authority.
A retailer may not engage in the retail sale of tobacco products prior to
receiving a tobacco retail license from the department.
(b) The department will not consider an
application for a tobacco retail license complete until the department receives
the payment of the tobacco retail license fee in full for each premises
included on the application and any documentation required to be submitted to
the department by the retailer to demonstrate compliance with local law
regulating the qualifications for engaging in the retail sale of tobacco
products or inhalant delivery systems.
(A) If
a retailer submits an application for a tobacco retail license without payment
of the tobacco retail license fee in full for each premises on the application
the department will notify the retailer that the application is incomplete.
(B) If the retailer does not remit
full payment of the tobacco retail license fee for each premises on the
application within 14 calendar days from the date of the notice, the department
will consider the application incomplete and refund any amount paid.
(C) A retailer required to possess a tobacco
retail license may not engage in the retail sale of tobacco products or
inhalant delivery systems on or after January 1, 2022, until the department
approves the completed application of the retailer and issues a tobacco retail
license to the retailer.
(c) Completed applications for a tobacco
retail license that are received prior to January 1, 2022, and approved by the
department, will be effective from January 1, 2022, through December 31, 2022.
Completed applications for a tobacco retail license received on or after
January 1, 2022, will be effective for a one-year period from the date the
completed application is received, reviewed, and approved by the department
through the end of the calendar month of the issuance date.
(3) Annual DOR License Application Fee.The annual DOR license application fee for applications effective beginning on or after January 1, 2022, is $230. The department shall review the annual DOR license fee amount annually.
(4) Tobacco Retail License Renewal Application. A retailer may apply for a renewal of their annual tobacco retail license beginning the first day of the calendar month of expiration. A retailer must submit the full tobacco license fee in effect at the time of renewal.
(5) Annual DOR License Application Fee Nonrefundable. If the Department issues a tobacco retail license to a retailer, then that annual DOR license application fee is nonrefundable. If the Department denies an initial or renewal application for a tobacco retail license, and that denial becomes final, then the Department will refund that annual DOR license application fee.
Statutory/Other Authority: ORS 305.100 & Chapter 586, 2021 Oregon Laws Section 5
Statutes/Other Implemented: Chapter 586, 2021 Oregon Laws Section 5
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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