Form Boe-400-Lr - Application For Retailer'S Cigarette And Tobacco Products License Page 5
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6BOE-400-LR (S3B) REV. 2 (7-07)
Retailers with a single sales location:
WHAT ARE YOUR RESPONSIBILITIES AS A HOLDER OF
A RETAILER'S LICENSE UNDER THE ACT?
If you are a retailer with one sales location at which
cigarettes or tobacco products are sold, you are not
You must (1) maintain accurate and complete records
required to file Schedule A. Enter number "1" on line 1,
relating to the sale of cigarettes and tobacco products, (2)
Section I: Cigarette and Tobacco Products License Fee
retain purchase records, and (3) conspicuously display the
Computation. Multiply line 1 by the license fee shown on
license at each retail location in a manner visible to the
line 2 and enter the result on line 3. TOTAL AMOUNT DUE
public. For specific requirements, please see California
AND PAYABLE.
Business and Professions Code sections 22972(b), 22974,
and 22978.4.
4. Make Sure You Have the Documents You Need to
Send With Your Application. Please read the short
As of January 1, 2004, failure to maintain accurate and
checklist below. If you do not have the documents you
complete records, including purchase invoices, is a
need,
please
call
the
Excise
Taxes
Division
at
misdemeanor punishable by a fine not to exceed five
800-400-7115.
thousand dollars ($5,000), or imprisonment not to exceed
one year in a county jail, or both.
DOCUMENTS CHECKLIST
You are prohibited from purchasing cigarettes from a
Power of Attorney form (if application is signed by an
manufacturer, importer, distributor or wholesaler who is not
agent or you are using an agent's address for mailing
licensed pursuant to the Act, or any other person who is
purposes)
not licensed pursuant to the Act, or whose license has been
suspended or revoked.
Check, money order, or credit card payment
Completed, signed application including Schedule A
You must furnish all the requested information on the
if you are a retailer with multiple locations
application. If you do not provide the information
requested on the application form, we will not be able to
5. Send in Application and Support Documents for
issue your license. In addition, the law provides penalties
Processing. Make a copy of your completed application
for persons furnishing fraudulent information. Any person
for your files, then mail the original application and
who signs a statement pursuant to this application that
required fee to the Board of Equalization, Excise Taxes
asserts the truth of any material matter that he or she
Division in the envelope provided, or to P.O. Box 942879,
knows to be false is guilty of a misdemeanor punishable by
Sacramento, CA 94279-7074. Please be sure to sign your
imprisonment of up to one year in the county jail, or a fine
application and to include copies of all required
of not more than one thousand dollars ($1,000), or both.
documents. After review of your application, you will be
issued a license for each qualified business location, or
You must notify the Board if you move, change
be notified if a license cannot be issued for any reason.
ownership, or sell your business. Your license is valid
only for the type of ownership and location specified on the
Please Note: Your application will not be processed if it
license. It is not assignable or transferable. A person who
is incomplete or if it is submitted without the total
obtains a license as a retailer who ceases to do business,
required fee and attachments.
or who never commenced business, or whose license is
suspended or revoked, shall notify the Board immediately
Is the information on my application available to the
by writing to the State Board of Equalization, Excise Taxes
public? Your records are generally covered by state laws
Division, P.O. Box 942879, Sacramento, CA 94279-0056, in
that protect your privacy. However, some records are
order to make arrangements to surrender the license.
subject to public disclosure, such as the information
printed on your license, names of owners or partners,
your business address and your license status. See also
privacy notice information.
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