Cigarette licenses should be purchased by the fourth Monday in May of each year. The cost for a retail cigarette license is $125.00 and a wholesale cigarette license is $1000.00. For a cigarette distributor who begins business after the fourth Monday in May, the cost of the license will be prorated. Retail licenses must be purchased from the Adams County Auditor's Office. Wholesale licenses must be purchased from the Cigarette Excise Tax Division of the Ohio Department of Taxation.
The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor. (One license is good for one location)
Cigarette licenses are to be displayed near the product being sold for easy inspection. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local County Auditor’s office.