1. Each license issued by the Department is valid only for the calendar year for which it is issued, and must be renewed annually. 2. The Department shall not charge any license fees to operate a warehouse or distribution center or for a license as a logistics company. Except as otherwise provided in subsections 3 and 5, the Department shall charge: (a) For a license as a manufacturer, an annual license fee of $1,000. (b) For a license as a wholesale dealer of cigarettes, an annual license fee of $650. (c) For a license as a wholesale dealer of other tobacco products, an annual license fee of $650. (d) For a license as a tobacco retail dealer, $50. 3. If a license is issued at any time during the year other than on January 1, except for the renewal of a delinquent license pursuant to subsection 5, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee. 4. The fees for a license are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically. 5. A license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.
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