18.1.6.110 Cigarette Vendor License Requirements

(a) Every person who sells cigarettes or tobacco products in any quantity on Pueblo lands must hold a valid Cigarette Vendor License issued by the Tax Office for each business location on Pueblo Lands where cigarettes or tobacco products are sold.

(b) An applicant for a Cigarette Vendor License shall apply in writing on a form provided by the Tax Office setting forth such information as required and pay such fees as deemed necessary.

(c) No Cigarette Vendor License shall be issued or renewed if the applicant owes delinquent cigarette taxes until such taxes are paid in full.

(d) A Cigarette Vendor License shall not be transferred, sold or assigned and is only valid for the location identified on the License.

(e) All persons issued a Cigarette Vendor License shall:

(1) prominently display the license in the business location;

(2) be responsible for the sale cigarettes and tobacco products on Pueblo lands by their business, the reporting and payment of all cigarette taxes, and for the conduct of his or her officers, agents, and employees in relation to the sale of cigarettes and tobacco products;

(3) not expand their cigarette and tobacco product sales beyond what was described in their application and upon which the License was issued.

(4) comply with all laws and regulations of the Pueblo and applicable federal laws and regulations regarding the sale and distribution of cigarettes and tobacco products.

(f) In addition to such other penalties imposed pursuant to this Chapter, the Tax Office may take such action to revoke a Cigarette Vendor License for:

(1) any material misstatement of facts in a Vendor License application, record, report, inventory, invoice, or other document required to be kept and/or filed with the Pueblo by this Chapter;

(2) any violation of this Chapter or any regulation adopted hereunder, or any order issued pursuant to this Chapter, including the non-payment or continued delinquent payment of taxes on more than one occasion;

(3) any violation of any applicable federal or Pueblo law or regulation.

(g) Upon any such revocation, the Tax Office shall notify all suppliers known to provide cigarettes to retailers on Pueblo lands that the person whose License is revoked is no longer tribally licensed.