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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Licensing Act
Business and Professions Code
Division 8.6. Cigarette and Tobacco Products Licensing Act of 2003
Chapter 3. License for Wholesalers and Distributors of Cigarettes and Tobacco Products
Section 22977.1
22977.1. License fee. (a) Every distributor and every wholesaler shall file an application, as prescribed in Section 22977, on or before April 15, 2004. Each application shall be accompanied by a fee of one thousand dollars ($1,000) for each location. The fee shall be for a calendar year and may not be prorated. Subject to meeting the requirements of this section and Section 22977.2, the board shall issue a license.
(b) Every distributor and every wholesaler who commences business after the last day of May 2004, or who commences selling or distributing cigarettes or tobacco products at a new or different place of business in this state after the last day of May 2004, shall file with the board an application as prescribed in Section 22977 at least 30 days prior to commencing such business or commencing such sales or distributions; and all distributors and all wholesalers that fail to timely file an application for a license under subdivision (a) shall file with the board an application as prescribed in Section 22977. Each application shall be accompanied by a fee of one thousand two hundred dollars ($1,200) for each location. The fee shall be for a calendar year and may not be prorated. Subject to Section 22977.2, the board, within 30 days after receipt of an application and payment of the proper fee, shall issue a license.
(c) For calendar years beginning on and after January 1, 2005, and before January 1, 2017, every distributor and every wholesaler shall file an application for renewal of the license prescribed in Section 22977, accompanied with a fee of one thousand dollars ($1,000) for each location where cigarettes and tobacco products are sold, in the form and manner as prescribed by the board. For calendar years beginning on and after January 1, 2017, the fee accompanying an application for renewal of the license prescribed in Section 22977 shall be one thousand two hundred dollars ($1,200) for each location where cigarettes and tobacco products are sold.
History—Added by Stats. 2016, Ch. 7x2 (SBx5), in effect June 9, 2016, operative January 1, 2017, added "two hundred" after "one thousand", and substituted "($1,200) for ($1,000) before "for each location", in the second sentence of subdivision (b); added ", and before January 1, 2016," after "on and after January 1, 2005" in the first sentence, and added the last sentence, to subdivision (c), added subdivision (d). Stats. 2016, Ch. 699 (AB 2770), in effect January 1, 2017, deleted subdivision (d). Stats. 2017, Ch. 561 (AB 1516), in effect January 1, 2018, substituted "fee," for "fee" after "payment of the proper" in the last sentence of subdivision (b).