Title: Maryland Alcohol and Tobacco tax Administrative Release No. TT-11
To: All Cigarette Retail Licensees
Subject: Retail Cigarette License Renewals
Cigarette Retail Licenses are issued by the State Comptroller through the various County Clerk’s of Court offices located throughout the state. Retail Cigarette licenses are issued effective May 1st and expire the following April 30th annually.
Retail cigarette licenses are required to be held in order to buy compliant cigarettes that are Maryland tax paid from licensed cigarette wholesalers or sub-wholesalers, possess cigarettes for resale, and to sell cigarettes to consumers at retail.
It has come to our attention that a significant number of cigarette retailers have failed to renew their respective cigarette license through their local Clerk of the Court, this past April 30. Yet these non-compliant retailers continue to operate by buying, possessing and selling cigarettes as if they held a valid license.
This notice is to serve as a reminder to those cigarette retailers who have not renewed their cigarette license, that it is the policy of the State Comptroller that any cigarette retailer operating without a current cigarette retail license, as required under Title 16, of the Business Regulation Article, may be charged criminally with operating without a license, and its inventory of cigarettes may be subject to confiscation.
To avoid any difficulties, cigarette retailers should check to be certain that their cigarette license is currently valid and renewed through April 30, 2006.
Larry W. Tolliver
Director