As Amended
SEC. 27-69-5. Permit required, and penalty for failure to secure or renew same.
Every distributor, wholesaler or dealer who desires to become engaged in the sale or use of tobacco upon which a tax is required to be paid shall file with the commissioner an application for a permit to engage in such business. The application for a permit shall be filed on blanks to be furnished by the commissioner for that purpose. The application must be subscribed and sworn to by the person owning the business, or having an ownership interest therein. If the applicant is a corporation, a duly authorized agent shall execute the application. The application shall show the name of such person, and in case of partnership, the name of each partner thereof, the person's post office address, the location of the place of business to which the permit shall apply, and the nature of the business in which engaged, and any other information the commissioner may require. No distributor, wholesaler or dealer shall sell any tobacco until such application has been filed, the prescribed permit fee paid, and the permit obtained. Said permit shall expire twelve (12) months from date of issuance, or from the expiration date of the permit previously issued, but may be renewed upon like application, and upon payment of the permit fee.
An application shall be filed, and a permit obtained for each place of business owned or operated by each distributor, wholesaler or dealer.
Upon receipt of the application and permit fee hereinafter provided for, the commissioner may issue to every distributor, wholesaler or dealer, for the place of business designated, a nonassignable permit, authorizing the sale or use of tobacco in the state. Said permit shall provide that the same is revocable, and shall be forfeited, or suspended upon violation of any provision of this chapter, or any rule or regulation adopted by the commissioner. If such permit is revoked or suspended, said distributor, wholesaler or dealer shall not sell any tobacco from such place of business until a new permit is granted, or the suspension of the old permit removed.
A permit cannot be transferred from one person to another, and the permit shall at all times be publicly displayed by the distributor, wholesaler or dealer in his place of business so as to be seen easily by the public. A permit may be refused to any person previously convicted of violations of this chapter.
SOURCES: Codes, 1942, Sec. 10170; Laws, 1934, ch. 125; 1940, ch. 119; 1955, Ex. ch. 115, Sec. 2; 1985, ch. 351, Sec. 6, eff from and after June 1, 1985.
1997 Amendment:
SECTION 12. Section 27-69-5, Mississippi Code of 1972, is amended as follows:
27-69-5. Every distributor, wholesaler, * * * dealer or retailer who desires to become engaged in the sale or use of tobacco upon which a tax is required to be paid shall file with the commissioner an application for a permit to engage in such business. The application for a permit shall be filed on blanks to be furnished by the commissioner for that purpose. The application must be subscribed and sworn to by the person owning the business, or having an ownership interest therein. If the applicant is a corporation, a duly authorized agent shall execute the application. The application shall show the name of such person, and in case of partnership, the name of each partner thereof, the person's post office address, the location of the place of business to which the permit shall apply, and the nature of the business in which engaged, and any other information the commissioner may require. No distributor, wholesaler, * * * dealer or retailer shall sell any tobacco until such application has been filed, the prescribed permit fee paid, and the permit obtained. Said permit shall expire on January 31 of each year.
An application shall be filed, and a permit obtained for each place of business owned or operated by each distributor, wholesaler, * * * dealer or retailer.
Upon receipt of the application and any permit fee hereinafter provided for, the commissioner may issue to every distributor, wholesaler, * * * dealer or retailer, for the place of business designated, a nonassignable permit, authorizing the sale or use of tobacco in the state. Said permit shall provide that the same is revocable, and may be forfeited or suspended upon violation of any provision of this chapter, the Mississippi Tobacco Youth Access Prevention Act of 1997 or any rule or regulation adopted by the commissioner. If such permit is revoked or suspended, said distributor, wholesaler or dealer shall not sell any tobacco from such place of business until a new permit is granted, or the suspension of the old permit removed.
A permit cannot be transferred from one person to another, and the permit shall at all times be publicly displayed by the distributor, wholesaler, * * * dealer or retailer in his place of business so as to be seen easily by the public. A permit may be refused to any person previously convicted of violations of this chapter.
SOURCE: 1997 Laws, Chapter 578, Sec. 12, HB1389, Effective February 1, 1998.