§ 26-57-215 - Permits and licenses -- Types. - Arkansas Statutes

26-57-215. Permits and licenses -- Types.

(a) Every person, except manufacturers, listed in this section, before commencing business, or if already in business, before continuing, shall pay an annual privilege fee and secure a permit or license from the Director of Arkansas Tobacco Control.

(b) (1) Every manufacturer whose products are sold in this state shall register with the Director of the Department of Finance and Administration. A manufacturer so registered is not licensed for purposes of this subchapter.

(2) Every wholesaler of cigarettes who operates a place of business shall secure a wholesale cigarette permit and every wholesaler of any other tobacco products except cigarettes who operates a place of business shall secure a wholesale tobacco permit. Any wholesaler doing business in both cigarettes and other tobacco products shall secure both a wholesale cigarette permit and a wholesale tobacco permit.

(3) Every salesperson of any tobacco product who contacts a retailer in this state for the purpose of soliciting or taking and processing orders for the sale of tobacco products, or who through contact delivers or causes delivery of any tobacco product to a retailer in this state, shall first secure a salesperson's license. Application shall be made by the wholesaler or general tobacco products vendor who is the salesperson's employer. A salesperson's license is not transferable to another employer and must be surrendered to the Director of Arkansas Tobacco Control by the employer upon termination of the salesperson's employment.

(4) (A) Every retailer of cigarettes who operates a place of business shall secure a retail cigarette permit and every retailer of any other tobacco products, except cigarettes, who operates a place of business shall secure a retail tobacco permit. Any retailer doing business in both cigarettes and other tobacco products shall secure both a retail cigarette permit and a retail tobacco permit.

(B) Retailers may secure temporary permits to operate at picnics, fairs, carnivals, circuses, or any other temporary public gathering for periods not to exceed ten (10) days for a fee of five dollars ($5.00).

(5) Every person engaged in the business of selling, leasing, renting, or otherwise disposing of or dealing with any tobacco product vending machine in this state shall secure a dealer's license.

(6) (A) (i) Every general tobacco products vendor and every restricted tobacco products vendor must obtain a proper license from the Director of Arkansas Tobacco Control. However, municipal corporations may license and tax the privilege of doing business as a general tobacco products vendor or restricted tobacco products vendor in cities where such vendors maintain an established place of business, provided that the machine license tax imposed may not exceed fifty percent (50%) of the amounts levied on such vendors' licenses under this subchapter.

(ii) If a municipality by ordinance licenses or taxes the privilege of doing business as a general tobacco products vendor or restricted tobacco products vendor, proof that such a license is in good standing shall be a mandatory condition for the issuance of a state license required under this section.

(B) (i) In addition, every general tobacco products vendor or restricted tobacco products vendor must obtain a permit stamp for each machine of any type placed in operation in this state for the purpose of vending any tobacco products. This stamp shall be affixed to the machine in a conspicuous location together with a decal or card reciting the name, address, and license number of the vendor operating the machine.

(ii) No stamp will be issued for any machine upon which the state gross receipts or state compensating tax has not been paid, and the Director of the Department of Finance and Administration shall require proof of payment before the initial issue of a stamp for any tobacco products vending machine.