Louisiana Revised Statutes 26:903 – Permit fees
Terms Used In Louisiana Revised Statutes 26:903
- Commissioner: means the commissioner of alcohol and tobacco control. See Louisiana Revised Statutes 26:901
- Dealer: includes every person who manufactures or purchases cigars, cigarettes, or other tobacco products for distribution or resale in this state. See Louisiana Revised Statutes 26:901
- Tobacconist: means any bona fide tobacco retailer engaged in receiving bulk smoking tobacco for the purpose of blending such tobacco for retail sale at a particular retail outlet where fifty percent or more of the total purchases for the preceding twelve months were purchases of tobacco products, excluding cigarettes. See Louisiana Revised Statutes 26:901
The fees for each permit shall not exceed amounts provided for in the following schedule and in accordance with regulations promulgated pursuant to the provisions of the Administrative Procedure Act:
(1) Retail dealer permit – $ 25.00 per year or any portion thereof.
(2) Vending machine operator – $75.00 per year or any portion thereof.
(3) Vending machine – $5.00 per machine per year or any portion thereof.
(4) Wholesale dealer – $75.00 per year or any portion thereof.
(5) Tobacconist – The commissioner of alcohol and tobacco control shall promulgate rules to issue a single permit for bona fide Louisiana tobacconists. Such single permit shall allow any bona fide Louisiana tobacconist to operate as a retail tobacco dealer and as a wholesale tobacco dealer. Any fee assessed for such single tobacconist permit shall be one hundred dollars.
Acts 1997, No. 1370, §2, eff. Oct. 1, 1997; Acts 2010, No. 412, §1; Acts 2012, No. 26, §1; Acts 2012, No. 143, §1.