2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.5 - Tax on Tobacco Products (§§ 39-28.5-101 — 39-28.5-112) › Section 39-28.5-104 - Licensing required - rules - fines

(1)
It is unlawful for any person to engage in the business of a distributor of tobacco products at any place of business or to make delivery or remote retail sales without first obtaining a license granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. In the case of a distributor located in this state, such license shall be granted only to a person who owns or operates the place from which the person engages in the business of a distributor of tobacco products, and, if such business is operated in two or more separate places in this state by any such person, a separate license for each place of business shall be required. Such license shall be renewed only upon timely application and payment of the required fee prior to expiration. Such licenses may be transferred in the discretion of and pursuant to the rules adopted by the department. The fee for a license shall be ten dollars per year, and such fee shall be credited to the general fund. Such fee shall be reduced at the rate of two dollars and fifty cents for each expired quarter of the license year. The department shall, on reasonable notice and after a hearing, suspend or revoke the license of any person violating any provision of this article 28.5, and no license shall be issued to such person within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased tobacco products for resale with the department of public health and environment and county and district public health agencies. The department shall refuse to issue a new or renewal distributor or remote retail seller license, and shall revoke a distributor's or remote retail seller's license, if the distributor or remote retail seller owes the state any delinquent taxes administered by the department or interest thereon pursuant to this title 39 that have been determined by law to be due and unpaid, unless the distributor or remote retail seller has entered into an agreement approved by the department to pay the amount due. The department shall only issue a new or renewal distributor or remote retail seller license to a distributor or remote retail seller that has a current license issued pursuant to section
39-26-103
.
(2)
(Deleted by amendment, L. 2008, p. 184, § 3, effective August 5, 2008.)
Amended by 2023 Ch. 142,§ 4, eff. 1/1/2024.
L. 86: Entire article added, p. 1114, § 13, effective July 1. L. 2001: Entire section amended, p. 580, § 5, effective May 30. L. 2004: Entire section amended, p. 247, § 2, effective August 4. L. 2005: (1) amended, p. 721, § 6, effective June 1. L. 2008: Entire section amended, p. 184, § 3, effective August 5. L. 2010: (1) amended, (HB 10 -1422), ch. 419, p. 2123, § 179, effective August 11.
2023 Ch. 142, was passed without a safety clause. See Colo. Const. art. V, § 1(3).