§ 5309 — Application for license

Delaware § 5309

• Jurisdiction: Delaware
• Title: 30
• Part: Commodity Taxes
• Ch. 53: Tobacco Product Taxation and Licensing
• Subch.: Levy and Collection of Tax; License, Stamps

Text

(a) Every person desiring to engage in the sale of tobacco products at wholesale, retail, or by tobacco product vending machines within this State, except those persons who are exempt under § 5305(d) of this title, and every person desiring to become an affixing agent shall file an application for a license with the Department of Finance.

(1) Every application for a tobacco product license must be made upon a form prescribed, prepared, and furnished by the Department and must set forth the name under which the applicant transacts or intends to transact business; the location of the applicant’s place of business, whether within or without the State; whether or not the applicant is the holder of a mercantile or business license in effect when the application is made and, if so, the number of such license and the county for which such license was issued; and such other information as the Department may require.

(2) If the applicant has or intends to have more than 1 place of business within the State, the application must state the location of each place of business.

(3) If the applicant is an association, the application must set forth the names and addresses of the persons constituting the association; and if a corporation, the names and addresses of the principal officers thereof and any other information prescribed by the Department for purposes of identification.

(4) The application must be signed and verified by oath or affirmation by the owner, if a natural person, and, in the case of an association, by a member or partner thereof and, in the case of a corporation, by an executive officer thereof, or some person specifically authorized to sign the application, to which must be attached the written evidence of such person’s authority.

(b) A single application may be filed for more than 1 license. The operator of tobacco product vending machines shall list all locations at which the operator has machines at the time of the application. The operator may also request extra licenses for new machines to be placed in new locations up to 10% of the listed locations on file with the Department without submitting actual locations. As the new machines are placed on location for sale of tobacco products, the operator shall immediately notify the Department and the operator shall become eligible to apply for licenses for an additional 10% of the operator’s new totals. Failure to notify the Department when and where new machines are placed in operation is cause for suspension and seizure of all licenses and tobacco product vending machines.

Legislative History

30 Del. C. 1953, § 5309; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, § 23 ; 57 Del. Laws, c. 741, § 16C ; 70 Del. Laws, c. 186, § 1 ; 81 Del. Laws, c. 55, § 7