J. CRAIG SNODGRASS, CPA, CGFM
Lorain County Auditor | Lorain County, Ohio
Cigarette Licenses

License Requirement

According to Ohio Revised Code Chapter 5743, anyone who distributes, stores, or sells (both wholesale and retail) cigarettes within the state of Ohio is required to have a Cigarette Dealer's License. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local County Auditor’s office. Cigarette licenses are to be displayed near the product being sold for easy inspection.

Click Here to Download the Retail Cigarette License Application

Other Cigarette Forms - State of Ohio Tax Forms Site

License Fee

A Cigarette Dealer’s License may be obtained at the County Auditor’s Office for a fee of $125.00 for a retail license. To obtain a retail cigarette dealer’s license you must also have a Vendor's License. The cigarette wholesale license is now sold directly by the State of Ohio for a fee of $1,000.00.

License Location

  • The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor on the License. One license is good for only one location.
  • Any person who employs the use of a motor vehicle to convey a supply of cigarettes from place to place or for the purpose of offering such cigarettes for sale must obtain a license for each vehicle and in each county in which any such vehicle is used.
  • In the event that a business moves, or the business is sold, or an individual or partnership incorporates it's own business, or a partnership or corporation is dissolved, the cigarette license issued to a dealer prior to the occurrence of any such event may not be used.

License Transferred

A cigarette dealer’s license (retail) may be transferred to a different business or person within the same county, by filing an application with the County Auditor's Office and payment of a $5.00 fee.

License Renewed

Retail Licenses are renewed on or before the fourth Monday in May through the County Auditor's Office. If the application is filed after the fourth Monday in May, the license fee required to be paid shall be prorated to the amount for the remainder of the license year. Wholesale Licenses are renewed directly by the State of Ohio.

If you have questions please call the Lorain Auditor's Office at 440-329-5243

Kennel Licensing

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Scrap Yard Licensing

Before a license is granted or renewed in the County under Ohio Revised Code section 4737.05 to 4737.12, the Sheriff of each county shall inspect the scrap yard within his respective jurisdiction to determine if it complies with the Ohio Revised Code. (Within a municipality this would be by the Chief of Police).

The Sheriff shall submit a written report of such examination to the County Auditor of the county where such scrap yard is located.

The Sheriff, for the purpose of these examinations, shall have free access to the grounds and buildings used for or proposed to use in the conduct of the scrap yard activity by the applicant or the licensee.

Initial Scrap Yard License - $25.00 fee

Initial License Application

Annual Scrap Yard License Renewal - $10.00 fee

Renewal License Application

Ohio Revised Code Links:

  • 4737.05 Licensing of junk yard definitions.
  • 4737.06 Prohibiting operation of junk yard without license.
  • 4737.07 Issuance of license.
  • 4737.08 Application information.
  • 4737.09 Maintaining fence.
  • 4737.10 Inspections.
  • 4737.11 Enforcement.
  • 4737.12 Determining unzoned industrial areas adjacent to interstate and primary systems.
Vendor License
Effective April 9, 2025, in accordance with the passage of Ohio House Bill 366, the fee for new vendor’s license applications is $50.00 to support the Organized Crime Commission Fund.

Helpful Information

Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected and maintain complete records of transactions.

Effective September 6, 2012 H.B. 508 amended Ohio Revised Code 5739.17 to reduce the types of vendor’s licenses to regular county and transient.

Regular Vendor’s License

Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor license for each sales location. Application fee of $50.00 – No Annual Renewal

Application for Regular Vendor's License (ST 1)

Transient Vendor’s License

Issued by the Ohio Department of Taxation to vendors who transport stock of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales. Application fee of $50.00 – No Annual Renewal

Ohio Dept. of Taxation Vendor's License Information

Ohio Dept. of Taxation Vendor License Applications & Filing Requirements

Application for Transient Vendor's License (ST 1T)

Is A Vendor's License Transferable?

You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made. A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. If the business location is being moved to a different county, a new regular vendor’s license must be obtained from the County Auditor of the different county. A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor’s license must submit a transfer application. These applications can be obtained at the County Auditor’s Office, 330.287.5444, or at the Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor’s license from one location to another within the same county.

  • Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc) requires a new license.
  • A change in mailing address does not require a new license.
  • If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.

How Do I Cancel A Vendor's License?

If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.

Filing Sales Tax Returns Online With The State