1.Nopersonshallengageinthebusinessofadistributororsubjobberoftobaccoproducts
29 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.44
at any place of business without first having received a license from the director to engage in
that business at that place of business.
2.Every application for such a license shall be made on a form prescribed by the director
and shall state the name and address of the applicant; if the applicant is a firm, partnership,
or association, the name and address of each of its members; if the applicant is a corporation,
the name and address of each of its officers; the address of its principal place of business; the
place where the business to be licensed is to be conducted; and such other information as the
director may require for the purpose of
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1. Nopersonshallengageinthebusinessofadistributororsubjobberoftobaccoproducts
29 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.44
at any place of business without first having received a license from the director to engage in
that business at that place of business.
2. Every application for such a license shall be made on a form prescribed by the director
and shall state the name and address of the applicant; if the applicant is a firm, partnership,
or association, the name and address of each of its members; if the applicant is a corporation,
the name and address of each of its officers; the address of its principal place of business; the
place where the business to be licensed is to be conducted; and such other information as the
director may require for the purpose of the administration of this subchapter.
3. A person without this state who ships or transports tobacco products to retailers in
this state, to be sold by those retailers, may make application for a license as a distributor,
be granted a license by the director, and thereafter be subject to all the provisions of this
subchapter and entitled to act as a licensed distributor.
4. a. Each application for a distributor’s license shall be accompanied by a fee of one
hundred dollars, except that an applicant holding a permit pursuant to subchapter I of this
chapter shall not be required to pay an additional fee. The application shall be accompanied
by a corporate surety bond issued by a surety licensed to do business in this state, in the sum
of one thousand dollars, conditioned upon the true and faithful compliance by the distributor
with all the provisions of this subchapter and the payment when due of all taxes, penalties
and accrued interest arising in the ordinary course of business or by reason of any delinquent
money which may be due the state of Iowa. This bond shall be in a form to be fixed by the
director and approved by the attorney general. Whenever it is the opinion of the director that
the bond given by a licensee is inadequate in amount to fully protect the state, the director
shallrequireeitheranincreaseintheamountofsaidbondoradditionalbond, insuchamount
as the director deems sufficient. Any bond required by this subchapter, or a reissue thereof,
or a substitute therefor, shall be kept in full force and effect during the entire period covered
by the license.
b. A separate application for license shall be made for each place of business where a
distributor proposes to engage in business as such under this subchapter.
5. Each application for a subjobber’s license shall be accompanied by a fee of ten dollars,
except that no applicant holding a permit pursuant to subchapter I of this chapter shall be
required to pay an additional fee.
6. A distributor or subjobber applying for a license between January 1 and June 30 of any
year shall be required to pay only one-half of the license fee provided for in this section.
7. The director, upon receipt of the application, and bond in the case of the distributor,
in proper form, and payment of the license fee required by subsection 4 or subsection 5,
shall unless otherwise provided by this subchapter, issue the applicant a license in form
as prescribed by the director, which license shall permit the applicant to whom it is issued
to engage in business as a distributor or subjobber at the place of business shown in the
application. Thedirectorshallassignapermitnumbertoeachpersonlicensedasadistributor
at the time of issuance of the person’s first license, which shall be inscribed upon all licenses
issued to that distributor.
8. EachlicenseshallexpireonJune30followingitsdateofissueunlesssoonerrevokedby
the director or unless the business with respect to which the license was issued is transferred.
In either case the holder of the license shall immediately surrender it to the director.
9. No license shall be transferable to any other person.
10. The director may revoke, cancel, or suspend the license or licenses of any distributor
or subjobber for violation of any of the provisions of this subchapter, or any other act
applicable to the sale of tobacco products, or any rule or regulations promulgated by
the director in furtherance of this subchapter. No license shall be revoked, canceled, or
suspended except after notice and a hearing by the director as provided in section 453A.48.
11. No license shall be issued under this subchapter to any person within one year of the
date of final determination of a revocation of any previous license held by the person.
12. When the surety upon any bond issued pursuant to the provisions of this subchapter
shall have fulfilled the conditions of such bond and compensated the state for any loss
occasioned by any act or omission of the person bonded under this subchapter, such surety
§453A.44, CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS 30
shall be subrogated to all the rights of the state in connection with the transaction wherein
such loss occurred.