Every person or corporation engaged in making retail sales are required to have a vendor’s license.
A vendor’s license can be obtained at your local Auditor’s Office. An application is filled out stating the owner’s name, business name, physical address of the business, phone number, type of business, mailing address, residence address, social security number, the date the business is to start, if there was a previous owner their name is required, and also if there is a liquor permit involved the permit number and what class. If the business is a corporation the corporation name has to be used as the owner’s name, the charter number is required, and the federal identification number is needed instead of a social security number. When there is a liquor permit involved the liquor permit has to be in the new owner’s name before a license can be issued.
At the time the application is filed a fee of $25 shall be paid for each fixed location of business located in the County. This is a one time fee. An annual renewal fee is no longer required.
If a vendor moves an existing place of business to another location in the County, the vendor may either purchase a new a “vendor’s license” or submit a request to transfer the existing license to the new location. The request form may be obtained from either the auditor’s office or the Ohio Department of Taxation. There is no fee to transfer the license.
A new license is required if there is a change in ownership: sole proprietor to partnership, corporation to sole proprietor, partnership to sole proprietor, etc.
A “transient vendor’s license” is required if a vendor intends to make retail sales in several different counties and has established a fixed location in one county. A fee of $25 is required with the application. An application may be obtained from either the county auditor’s office or the Ohio Department of Taxation. The fee is paid to the Ohio Department of Taxation as they will issue the license.
A holder of a “transient vendor’s license” may make retail sales as a vendor at any temporary event such as, an exhibition, show, fair, flea market or similar event. A holder of a regular “vendor’s license” may make retail sales at any temporary event as long as that event is in the same county their principal place of business is located.
A “service vendor’s license” may be obtained directly from the Ohio Department of Taxation for a fee of $25. Some types of services that require a service license are: automatic data processing, computer services, telecommunications, landscaping and lawn care service, private investigation and security service, and information services or tangible personal property provided by means of a nine hundred number.
A “delivery license” is required if the vendor maintains no store, showroom or similar fixed place of business or other location where merchandise regularly is offered for sale or displayed or shown in catalogs for selection or pick-up by consumers, or where consumers bring goods for repair for other services. A “delivery license” is required if the vendor makes retail sales of tangible personal property; rents or leases, at retail, tangible personal property, except titled motor vehicles, titled watercraft or titled outboard motors; the vendor provides a service, at retail; the vendor makes retail sales of warranty, maintenance or service contracts, or similar agreements. The form for this license may be obtained form the Ohio Department of Taxation. A fee of $25 is due with the application.
If you have any further questions please contact the Belmont County Auditor’s Office at (740)699-2131 or:
Ohio Department of Taxation
PO Box 182215
Columbus, OH 43218-2215