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STATE OF GEORGIA

DEPARTMENT OF REVENUE

INSTRUCTIONS FOR COMPLETION OF THE TOBACCO LICENSE APPLICATION (CRF-OO8)

Use this foml to apply for a Tobacco License.

Every person, fiml, or corporation

desiring to engage in or conduct the business of manufacturing,

purchasing, selling, consigning,

vending, dealing in, or distributing

cigars, cigarettes or loose and smokeless

tobacco in the State of Georgia is required to

obtain a Tobacco License.

No person shall hold a wholesale

license and a retail license at the same time.

TYPE OR PRINT IN INK - DO NOT USE PENCIL

A: INSTRUCTIONS

FOR COMPLETING:

Line 1

Enter your Georgia State Taxpayer

Identifier.

(If you do not have one, leave blank.)

Line 2 - Enter the name under which your business is legally registered with the Secretary of State.

If your business is not registered, then enter the

name under which your business owns property or acquires debt. If the business is a partnership, the legal name is the partnership

name. In the case of

a sole proprietorship,

the legal name is the individual owner of the business.

Line 3 - Check the type of license for which you are applying.

Line 4 - Enter the date (MMDDYYYY)

you began or will begin selling tobacco products.

Line 5 - Describe the type of business you are engaged in, i.e., grocery store, newsstand, pipe and tobacco store, convenience

store, etc.

Complete

Line 6 -10 only if you are applying

for a wholesale

tobacco

license.

Line 6 - Enter the amount of your gross tobacco sales for the past fiscal year

If new business, enter zero (0).

Line 7

Check "yes" or "no" in spaces provided.

Line 8 - Check "yes" or "no" in spaces provided.

Line 9 - If "yes" answered in Line 8, provide the Georgia State Taxpayer Identifier, legal business name, and the tobacco license number of the retail

business

Line 10

List all persons you employ in this business and their respective positions.

For each manufacturer's

representative

and wholesaler salesman,

you must also complete an Application

for Tobacco Permit - ATT -12.

INSTRUCTIONS FOR SIGNING:

This

application

must be signed by the owner, a partner, or an authorized officer of the corporation.

INSTRUCTIONS FOR PAYMENT:

There is no registration or license fee for a retail tobacco license.

The annual license fee for a wholesale distributor,

manufacturer

or importer of cigars,

cigarettes or loose and smokeless

tobacco is $50.00 except that for a person commencing

business for the first time, the first year license fee is $250.00.

A cashier's check, money order, or a certified check for the appropriate

fee must be made payable to the GEORGIA

REVENUE COLLECTION

ACCOUNT.

Georgia law stipulates that taxes and fees shall be paid in lawful money of the U.S. and be free of any expense to Georgia.

Georgia law

stipulates that a wholesale distributor,

manufacturer

and importer license for tobacco expires June 30 of each year, unless sooner cancelled or revoked,

and that such license must be renewed annually.

If applying for a wholesale tobacco license, a surety bond must be posted in the amount of $1 ,000.00 for each $100,000.00

or part thereof of gross sales

of taxable tobacco products, but in an amount not less than $1,000.00.

The bond amount for the initial license year shall be $5,000.00.

The bond

amount for a manufacturer

or importer shall be $5,000.00.

Submit the completed Cigar, Cigarette And Loose and Smokeless

Tobacco Manufacturer,

Importer, Distributor License Performance

and Tax Liability Bond - Form A TT -20 with this application.

INSTRUCTIONS FOR MAILING AND REQUESTING INFORMATION:

The taxpayer should retain a copy of this application for his file and for inspection by the Revenue Commissioner

or his Agents.

Mail the original to the

applicable address shown below. Call or write if you have any questions or need assistance

in completing the Application.

RETAIL APPLICANTS

WHOLESALE/MANUFACTURER/IMPORTER

APPLICANTS

Georgia

Department

of Revenue

Georgia Department of Revenue

Registration Unit

Alcohol & Tobacco Division

P. O. Box 49512

P. O. Box 49728

Atlanta, Georgia 30359-1512

Atlanta, Georgia 30359

(404) 417-4490

(404) 417-4870

THE PROCESSING OF THIS APPLICATION WILL BE DELAYED UNLESS IT IS PROPERLY SIGNED, COMPLETE INFORMATION IS

FURNISHED, AND APPLICABLE QUESTIONS ARE ANSWERED.

Instructions For Completion Of The Tobacco License Application (Crf-Oo8) - State Of Georgia Department Of Revenue

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