The initial fee or renewal fee for a tobacco retailer license shall be set forth in
the "Tobacco Retailer License Fee Schedule" that is adopted by resolution. The fee
shall be paid to the licensing agent when a tobacco retailer license application is
submitted. The fee shall be allocated between the licensing agent and the public health
department for processing the licenses and administration and enforcement of this
chapter.
(b)
Renewal. Renewal fees are due the first business day after the date of expiration
of a tobacco retailer license. A tobacco retailer will be allowed a thirty-day grace
period to pay the renewal fee. If the renewal fee has not been paid by the end of
the grace period, a penalty of fifty percent of the renewal fee shall be added to
the renewal fee. If the renewal fee and any applicable late penalty are not paid within
ninety days after the date of expiration of a tobacco retailer license, then the licensing
agent shall automatically revoke the license. Thereafter, if the licensee desires
to resume tobacco retailing, a new license application must be submitted to the licensing
agent in accordance with section 37A-4, along with the license fee and late penalty.
