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ISSUANCE OF LICENSES AND PERMITS
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Issue Cigarette Sales Licenses and Maintain Record -
§5743.15; §5743.16
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Issue Junkyard Permits - §4737.08
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Issue New Merchandise Public Auction Permits - §1318.02
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Issue Retail Vendors' Licenses - §5739.17
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Issue Traveling Public Show Permits - §3765.01
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Register Dogs and Kennels - §955.01
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Issue Watercraft Registrations for ODNR - §1547.52
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Issue Motor Vehicle & Trailer Registrations, Driver’s
Licenses, and Learner Permits - Act As Deputy Registrar Of Motor
Vehicles - §4503.03
The Auditor issues
several licenses and permits for the regulation and/or taxation of
businesses. The Auditor may optionally, upon appointment by the
appropriate state agency, issue licenses and registrations for motor
vehicles and watercraft. The Auditor also issues registrations/licenses
for dogs and kennels within the County.
The Vendor’s License forms the basis for two taxes. The first is the
sales tax; the second is the tangible personal property tax. A copy of
the license is forwarded to the Ohio Department of Taxation which sends
the vendor a sales tax payment book. The vendor pays to the State the
amount of sales due based on gross taxable sales. The State then
forwards to the County its share of the permissive sales tax, if any. A
portion of the sales tax is also included in the Local Government Fund,
which is shared by the County, townships, and municipalities. The
Auditor and Tax Commissioner also use the information on the license to
determine if the vendor is filing the required tax returns. The Auditor
uses the information on the license application to mail a tax return to
the vendor. The Tax Commissioner uses the information to cross reference
to the sales tax, personal property, and income tax returns. Some of the
information contained on the application for the license is confidential
under Federal law and cannot be disclosed to the public.
The Auditor registers all dogs and kennels and issues licenses for the
same. A portion of the fees collected for the registrations goes to pay
for claims made on animals destroyed or injured by dogs. Another portion
is designated for the use of the County Dog Warden, who is responsible
for the enforcement of the licensing and registering of dogs and
kennels. The Auditor may appoint agents to assist in registering all
dogs and kennels and issuing licenses. A fee is allowed for the agents
on each license, to be paid in addition to the license fees set by the
County
Commissioners.
These fees are required by law (§955.14) to be in the ratio of two
dollars for a dog registration and ten dollars for a kennel
registration.
The Auditor issues both the retail and wholesale Cigarette Dealer
Licenses. The amount charged for these licenses is prorated over the
course of the year, depending upon when the license is purchased. In the
case of cigarette vending machines, a license must be purchased for each
machine. Twice a year the Auditor settles with the Tax Commissioner and
the several eligible local political subdivisions all taxes collected
from the sale of the licenses.
When the Auditor acts as an agent for the Ohio Department of Natural
Resources - Watercraft Division (ODNR) or as a Deputy Registrar for the
Ohio Registrar of Motor Vehicles, additional security and safeguards
must be implemented. All licenses and registrations must be kept in a
secure area and not accessible by the general public. The Auditor must
also post bond for the performance of these duties in addition to the
statutory official bond. The Auditor is also personally accountable for
all licenses consigned to the office.
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