D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-10. CIGARETTE TAXES |
Section 9-1010. LICENSES TO SELL CIGARETTES
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1010.1Application for a license to sell cigarettes shall be made to the Director of the Department of Consumer and Regulatory Affairs on forms available from that office.
1010.2Licenses shall take effect from the date of issuance.
1010.3The license year for any licenses issued under the authority of the Act or this chapter shall be August 1st of a particular year to and including the following July 31st.
1010.4If cigarettes are sold or offered for sale in the District by a person operating a temporary place of business or a business with no fixed location (such as a vendor selling from a cart or vehicle), that person shall be required to obtain a license.
1010.5Annual fees for licenses and duplicate licenses shall be as follows:
(a) Retailer's license $15.00
(b) Retailer's duplicate license 3.00
(c) Each vending machine 15.00
(d) Duplicate license for each vending machine 3.00
(e) Wholesale license 50.00
(f) Duplicate wholesale license 6.00