Licensing
Cigarette Dealer's License

The cost for a retail cigarette license is $125.00 per location per year. Cigarette licenses should be purchased or renewed every fourth Monday in May, and the fees will be prorated for any new licenses issued after that date. Wholesale cigarette license are no longer issued by the county auditor; these licenses will be issued by the 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.

House Bill 1, made changes to the fees, the distribution of revenue, and the structure of the cigarette licensing provisions. All these changes are effective on January 1, 2010.

The new fee on all retail cigarette licenses will be $125 per location per year. There will no longer be a reduced fee for more than five licenses issued in the same county. Licenses will still be renewed every fourth Monday in May, and the fees will be prorated for any new licenses issued after that date. Revenues collected on these retail licenses will be distributed as follows: 30 percent to the municipal corporation or township, 10 percent to the general fund of the county, and 60 percent to the cigarette tax enforcement fund. Although the percentages to the municipal corporation or township and county general fund will decrease, the total funds will be more than in the past because of the increased fees associated with these licenses.

In addition to the report listing the retail licenses issued that has always been required by the end of each July, county auditors will be required to file monthly reports. These reports should reflect any new retail licenses issued after January 1, 2010. The portion of the fees that are to be paid into the cigarette tax enforcement fund should be remitted along with the monthly report. Also, beginning January 1, the fees that are to be paid into the cigarette tax enforcement fund should be remitted to the Ohio Department of Taxation rather than the Treasurer of State. The Department is currently designing the report and will send it to the counties by the end of the year.

The "Application for Retail Cigarette Dealer's License" (CIG 40) has been revised to reflect H.B. 1 changes. Most importantly, the retail and wholesale cigarette licenses are no longer assignable. A copy of the CIG 40, revised October 2009, is attached to this memo.

Wholesale cigarette licenses will no longer be issued by the county auditors; these licenses will be issued by the Department of Taxation. Based on historical figures, any revenue loss as a result of this change will be offset by the increased fees associated with the issuance of retail licenses. The new fee on a cigarette wholesale license will be $1000.

Should you have any questions regarding these changes please contact us at the following:

Ohio Department of Taxation
Excise, Motor Fuel and Public Utilities Tax Division
Excise Tax Section
P.O. Box 530
Columbus, Ohio 43216-0530


Dog Licensing

By using the online portal you can find links to purchase tags, answer Frequently Asked Questions and located owner of a lost dog.

  • All dogs more than three months of age must be licensed.
  • The standard licensing period runs December 1 to January 31.
  • License applications after January 31 are subject to a late penalty.
  • Licenses may not be transferred from one dog to another.
  • Licenses purchased are non-refundable.
  • A dog may be licensed for a term of one year, three years, or permanently.
Vendor's License

A regular vendor’s license is issued to vendors with a fixed place of business and is only good for one location. The application fee is $25.

Vendor’s licenses are only transferable if you change the physical location of your business within the same county. If you move your business to another county, change your name, incorporate or add a partner, a new vendor’s license is required. If you change your trade name or d.b.a. name, a new license is not required.

A vendor’s license can be cancelled by completing the appropriate information on a final Ohio sales tax return indicating the last day of business.

Guernsey County sales tax rate is 7.25%

Delivery (sales based on delivery of goods and certain services at consumer’s location), Transient (vendors who transport stocks of goods to temporary places of business in order to make sales), and Service (computer services, landscaping, private investigation, 900 numbers, exterminating service, building maintenance, janitorial service, employment service, etc.) vendor’s licenses are obtained through the State of Ohio. For more information contact the Ohio Department of Taxation at http://tax.ohio.gov.