1.

 Permits required.

 A person shall not engage in the business of a retailer of tobacco, tobacco products, alternative nicotine products, or vapor products at any place of business, or through delivery sales, without first having received a permit as a retailer.

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Terms Used In Iowa Code 453A.47A

  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • Department: means the department of revenue. See Iowa Code 453A.1
  • Director: means the director of the department of revenue. See Iowa Code 453A.42
  • Director: means the director of revenue or the director's duly authorized assistants and employees. See Iowa Code 453A.1
  • Distributor: means any and each of the following:
     a. See Iowa Code 453A.42
  • Distributor: shall mean and include every person in this state who manufactures or produces cigarettes or who ships, transports, or imports into this state or in any manner acquires or possesses cigarettes without stamps affixed for the purpose of making a "first sale" of the same within the state. See Iowa Code 453A.1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
  • Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
  • Person: shall mean and include every individual, firm, association, joint stock company, syndicate, partnership, corporation, trustee, agency or receiver, or respective legal representative. See Iowa Code 453A.1
  • Place of business: means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine; or for a business within or without the state that conducts delivery sales, any place where alternative nicotine products or vapor products are sold or where alternative nicotine products or vapor products are kept for the purpose of sale, including delivery sales. See Iowa Code 453A.42
  • Retail permit: shall mean and include permits issued to retailers. See Iowa Code 453A.1
  • Retailer: means any person engaged in the business of selling tobacco, tobacco products, alternative nicotine products, or vapor products to ultimate consumers. See Iowa Code 453A.42
  • Retailer: shall mean and include every person in this state who shall sell, distribute, or offer for sale for consumption or possess for the purpose of sale for consumption, cigarettes, alternative nicotine products, or vapor products irrespective of quantity or amount or the number of sales. See Iowa Code 453A.1
  • Sale: means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. See Iowa Code 453A.42
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Subjobber: means any person, other than a manufacturer or distributor, who buys tobacco products from a distributor and sells them to persons other than the ultimate consumers. See Iowa Code 453A.42
  • Tobacco products: means cigars; little cigars as defined herein; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but shall not include cigarettes as defined in section 453A. See Iowa Code 453A.42
  • Tobacco products: means cigars; little cigars as defined in section 453A. See Iowa Code 453A.1
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
  • year: means twelve consecutive months. See Iowa Code 4.1
 2.

 No sales without permit.

 A retailer shall not sell any tobacco, tobacco products, alternative nicotine products, or vapor products until an application has been filed and the fee prescribed paid for a permit and until such permit is obtained and only while such permit is not suspended, unrevoked, or unexpired.

 3.

 Number of permits.

 An application shall be filed and a permit obtained for each place of business owned or operated by a retailer located in the state. If an out-of-state retailer makes delivery sales of alternative nicotine products or vapor products, an application shall be filed with the department and a permit shall be issued for the out-of-state retailer’s principal place of business.

 4.

 Retailer – multiple permits not required – effect of suspension.

 A retailer, as defined in section 453A.1, who holds a permit under subchapter I of this chapter is not required to also obtain a retail permit under this subchapter. However, if a retailer, as defined in section 453A.1, only holds a permit under subchapter I of this chapter and that permit is suspended, revoked, or expired, the retailer shall not sell any tobacco, tobacco products, alternative nicotine products, or vapor products during the time which the permit is suspended, revoked, or expired.

 5.

 Separate permit.

 A separate retail permit shall be required of a distributor or subjobber if the distributor or subjobber sells tobacco, tobacco products, alternative nicotine products, or vapor products at retail.

 6.

 Issuance.

 Cities may issue retail permits to retailers located within their respective limits. County boards of supervisors may issue retail permits to retailers located in their respective counties, outside of the corporate limits of cities. The city or county shall submit a duplicate of any application for a retail permit to the department within thirty days of issuance of a permit. The department shall submit the current list of all retail permits issued to the department of health and human services by the last day of each quarter of a state fiscal year.

 7.

 Fees – expiration.
 a. All permits provided for in this subchapter shall expire on June 30 of each year. A permit shall not be granted or issued until the applicant has paid the fees provided for in this section for the period ending June 30 next, to the city or county granting the permit. The fee for retail permits is as follows when the permit is granted during the month of July, August, or September:

 (1) In places outside any city, fifty dollars.
 (2) In cities of less than fifteen thousand population, seventy-five dollars.
 (3) In cities of fifteen thousand or more population, one hundred dollars.
 b. If any permit is granted during the month of October, November, or December, the fee shall be three-fourths of the above maximum schedule; if granted during the month of January, February, or March, one-half of the maximum schedule; and if granted during the month of April, May, or June, one-fourth of the maximum schedule.
 8.

 Refunds.
 a. An unrevoked permit for which the retailer paid the full annual fee may be surrendered during the first nine months of the year to the officer issuing it, and the city or county granting the permit shall make refunds to the retailer as follows:

 (1) Three-fourths of the annual fee if the surrender is made during July, August, or September.
 (2) One-half of the annual fee if the surrender is made during October, November, or December.
 (3) One-fourth of the annual fee if the surrender is made during January, February, or March.
 b. An unrevoked permit for which the retailer has paid three-fourths of a full annual fee may be surrendered during the first six months of the period covered by the payment, and the city or county shall make refunds to the retailer as follows:

 (1) A sum equal to one-half of an annual fee if the surrender is made during October, November, or December.
 (2) A sum equal to one-fourth of an annual fee if the surrender is made during January, February, or March.
 c. An unrevoked permit for which the retailer has paid one-half of a full annual fee may be surrendered during the first three months of the period covered by the payment, and the city or county shall refund to the retailer a sum equal to one-fourth of an annual fee.
 9.

 Application.

 Retail permits shall be issued only upon applications, accompanied by the fee indicated above, made upon forms furnished by the department upon written request. The failure to furnish such forms shall be no excuse for the failure to file the form unless absolute refusal is shown. The forms shall specify:

 a. The manner under which the retailer transacts or intends to transact business as a retailer.
 b. The principal office, residence, and place of business, for which the permit is to apply.
 c. If the applicant is not an individual, the principal officers or members of the applicant, not to exceed three, and their addresses.
 d. Such other information as the director shall by rules prescribe.
 10.

 Records and reports of retailers.
 a. The director shall prescribe the forms necessary for the efficient administration of this section and may require uniform books and records to be used and kept by each retailer or other person as deemed necessary.
 b. Every retailer shall, when requested by the department, make additional reports as the department deems necessary and proper and shall at the request of the department furnish full and complete information pertaining to any transaction of the retailer involving the purchase or sale or use of tobacco, tobacco products, alternative nicotine products, or vapor products.
 11.

 Penalties.

 The permit suspension and revocation provisions and the civil penalties established in section 453A.22 shall apply to retailers under this subchapter, in addition to any other penalties imposed under this subchapter.

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