Licensing

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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.

The Clermont County Auditor's Office is responsible for issuing Retail Cigarette Dealer's Licenses. Anyone who sells or transports cigarettes within Clermont County must obtain a yearly Cigarette Dealer’s License in conjunction with a Vendor's License.