NY Tax L § 1183 (2021)
2021 New York Laws TAX - Tax Article 28-C - Supplemental Tax on Vapor Products 1183 - Vapor Products Dealer Registration and Renewal.

§  1183.  Vapor  products  dealer  registration and renewal. (a) Every person who intends to sell vapor products in  this  state  must  receive from the commissioner a certificate of registration prior to engaging in business.  Such  person  must electronically submit a properly completed application for a certificate of registration for each location at which vapor products will be sold in this state, on a form prescribed  by  the commissioner,  and  shall be accompanied by a non-refundable application fee of three hundred dollars.  (b) A vapor products dealer certificate of registration shall be valid for the calendar year for which it is issued unless earlier suspended or revoked. Upon the expiration of the term stated on  the  certificate  of registration,  such certificate shall be null and void. A certificate of registration shall not  be  assignable  or  transferable  and  shall  be destroyed  immediately  upon  the  vapor  products  dealer ceasing to do business as specified in such certificate or  in  the  event  that  such business never commenced.  (c) Every vapor product dealer shall publicly display a vapor products dealer  certificate  of  registration  in each place of business in this state where vapor products are sold at retail. A vapor  products  dealer who  has  no regular place of business shall publicly display such valid certificate on each of its carts, stands, trucks or other  merchandising devices through which it sells vapor products.  (d)  (1)  The  commissioner  shall  refuse  to  issue a certificate of registration to any applicant who does not possess a  valid  certificate of  authority  under section eleven hundred thirty-four of this chapter. In addition, the commissioner may  refuse  to  issue  a  certificate  of registration, or suspend, cancel or revoke a certificate of registration issued  to  any person who: (A) has a past-due liability as that term is defined in section one hundred seventy-one-v of this  chapter;  (B)  has had  a  certificate of registration under this article or any license or registration provided for in this chapter revoked within one  year  from the  date on which such application was filed; (C) has been convicted of a crime provided for in this chapter within one year from  the  date  on which  such  application was filed; (D) willfully fails to file a report or return required by this article; (E) willfully files,  causes  to  be filed,  gives  or  causes  to  be given a report, return, certificate or affidavit required by this article which is false; (F)  willfully  fails to collect or truthfully account for or pay over any tax imposed by this article;  or (G) whose place of business is at the same premises as that of a person whose vapor products dealer registration  has  been  revoked and  where  such  revocation is still in effect, unless the applicant or vapor  products  dealer  provides   the   commissioner   with   adequate documentation demonstrating that such applicant or vapor products dealer acquired the premises or business through an arm's length transaction as defined  in  paragraph  (e)  of  subdivision one of section four hundred eighty-a of this chapter.  (2) In addition to the grounds  provided  in  paragraph  one  of  this subdivision,  the  commissioner  shall  refuse to issue a certificate of registration and shall cancel or suspend a certificate  of  registration as  directed by an enforcement officer pursuant to article thirteen-F of the public health law. Notwithstanding  any  provision  of  law  to  the contrary,   an   applicant   whose  application  for  a  certificate  of registration is refused or a vapor products dealer whose registration is cancelled or suspended under this paragraph shall have  no  right  to  a hearing  under  this chapter and shall have no right to commence a court action or  proceeding  or  to  any  other  legal  recourse  against  the commissioner  with  respect to such refusal, suspension or cancellation; provided, however, that nothing herein shall  be  construed  to  deny  a  vapor  products  dealer a hearing under article thirteen-F of the public health law or to prohibit vapor products dealers from commencing a court action or proceeding  against  an  enforcement  officer  as  defined  in section thirteen hundred ninety-nine-aa of the public health law.  (e)  If a vapor products dealer is suspended, cancelled or revoked and such vapor products dealer sells vapor products through  more  than  one place of business in this state, the vapor products dealer's certificate of  registration issued to that place of business, cart, stand, truck or other merchandising device, where  such  violation  occurred,  shall  be suspended,  revoked  or  cancelled.  Provided,  however,  upon  a  vapor products dealer's third suspension, cancellation or revocation within  a five-year period for any one or more businesses owned or operated by the vapor  products  dealer, such suspension, cancellation, or revocation of the vapor products dealer's certificate of registration shall  apply  to all  places  of  business  where  he or she sells vapor products in this state.  (f) Every holder of a certificate  of  registration  must  notify  the commissioner  of  changes  to  any  of  the  information  stated  on the certificate or changes to any information contained in  the  application for  the  certificate of registration. Such notification must be made on or before the last day of the month in which a change occurs and must be made electronically on a form prescribed by the commissioner.  (g)  Every  vapor  products  dealer  who  holds   a   certificate   of registration  under  this  article  shall  be  required to reapply for a certificate of registration for the following calendar year on or before the twentieth day of September and such reapplication shall  be  subject to  the same requirements and conditions, including grounds for refusal, as an initial registration under this article, including but not limited to the payment of the three hundred  dollar  application  fee  for  each retail location.  (h)  In  addition  to  any  other penalty imposed by this chapter, any vapor products dealer who violates the provisions of this  section,  (1) for  a  first  violation  is  liable for a civil fine not less than five thousand dollars but not to exceed twenty-five thousand dollars and such certificate of registration may be suspended for a period  of  not  more than  six  months;  and  (2) for a second or subsequent violation within three years following a prior violation of this section, is liable for a civil fine not  less  than  ten  thousand  dollars  but  not  to  exceed thirty-five thousand dollars and such certificate of registration may be suspended  for  a  period of up to thirty-six months; or (3) for a third violation within a period of five years, its vapor products  certificate or  certificates  of registration issued to each place of business owned or operated by the vapor products dealer in this state, shall be revoked for a period of up to five years.