Recent legislation increased the Department of Revenue Services’ permit and license fees. Effective October 1, 2009 the new fee schedule is as follows:

Type of Permit / License	New Fee	Effective Date of New Fee
Sales and Use Tax Permit	$100	For business tax registration applications (REG-1) postmarked on or after October 1, 2009
Room Occupancy Tax Permit*	$100	For business tax registration applications (REG-1) postmarked on or after October 1, 2009
*No fee is required for room occupancy tax if you are registered or are registering for sales and use taxes.

       

NOTE: Cigarette licenses expire September 30 of each year.  New annual fees effective October 1, 2009
Cigarette Licenses	New Fee	Specifications
Cigarette Dealers’ License	$50	For over the counter sales of cigarettes and/or tax paid tobacco products
Vending Machine Dealer	$50	For any person operating and servicing 24 or less cigarette vending machines
Cigarette Distributor License	$315	For chain store operators with 5 to 14 retail locations
Cigarette Distributor License	$625	For chain store operators with 15 - 24 retail locations
Cigarette Distributor License	$1,250	For chain store operators with 25 or more retail locations
Cigarette Manufacturers’ License	$5,250	For businesses that manufacture cigarettes or any person who is a tobacco products manufacturer

NOTE:  Tobacco products licenses expire June 30 of each year. New annual fees effective October 1, 2009
Tobacco Licenses	New Fee
Tobacco products distributor	$200