N.Y. Tax Law § 1183: Vapor products dealer registration and renewal

§ 1183. Vapor products dealer registration and renewal. (a) Every

person who intends to sell vapor products in this state must receive

from the commissioner a certificate of registration prior to engaging in

business. Such person must electronically submit a properly completed

application for a certificate of registration for each location at which

vapor products will be sold in this state, on a form prescribed by the

commissioner, and shall be accompanied by a non-refundable application

fee of three hundred dollars.

(b) A vapor products dealer certificate of registration shall be valid

for the calendar year for which it is issued unless earlier suspended or

revoked. Upon the expiration of the term stated on the certificate of

registration, such certificate shall be null and void. A certificate of

registration shall not be assignable or transferable and shall be

destroyed immediately upon the vapor products dealer ceasing to do

business as specified in such certificate or in the event that such

business never commenced.

(c) Every vapor product dealer shall publicly display a vapor products

dealer certificate of registration in each place of business in this

state where vapor products are sold at retail. A vapor products dealer

who has no regular place of business shall publicly display such valid

certificate on each of its carts, stands, trucks or other merchandising

devices through which it sells vapor products.

(d) (1) The commissioner shall refuse to issue a certificate of

registration to any applicant who does not possess a valid certificate

of authority under section eleven hundred thirty-four of this chapter.

In addition, the commissioner may refuse to issue a certificate of

registration, or suspend, cancel or revoke a certificate of registration

issued to any person who: (A) has a past-due liability as that term is

defined in section one hundred seventy-one-v of this chapter; (B) has

had a certificate of registration under this article or any license or

registration provided for in this chapter revoked within one year from

the date on which such application was filed; (C) has been convicted of

a crime provided for in this chapter within one year from the date on

which such application was filed; (D) willfully fails to file a report

or return required by this article; (E) willfully files, causes to be

filed, gives or causes to be given a report, return, certificate or

affidavit required by this article which is false; (F) willfully fails

to collect or truthfully account for or pay over any tax imposed by this

article; or (G) whose place of business is at the same premises as that

of a person whose vapor products dealer registration has been revoked

and where such revocation is still in effect, unless the applicant or

vapor products dealer provides the commissioner with adequate

documentation demonstrating that such applicant or vapor products dealer

acquired the premises or business through an arm's length transaction as

defined in paragraph (e) of subdivision one of section four hundred

eighty-a of this chapter.

(2) In addition to the grounds provided in paragraph one of this

subdivision, the commissioner shall refuse to issue a certificate of

registration and shall cancel or suspend a certificate of registration

as directed by an enforcement officer pursuant to article thirteen-F of

the public health law. Notwithstanding any provision of law to the

contrary, an applicant whose application for a certificate of

registration is refused or a vapor products dealer whose registration is

cancelled or suspended under this paragraph shall have no right to a

hearing under this chapter and shall have no right to commence a court

action or proceeding or to any other legal recourse against the

commissioner with respect to such refusal, suspension or cancellation;

provided, however, that nothing herein shall be construed to deny a

vapor products dealer a hearing under article thirteen-F of the public

health law or to prohibit vapor products dealers from commencing a court

action or proceeding against an enforcement officer as defined in

section thirteen hundred ninety-nine-aa of the public health law.

(e) If a vapor products dealer is suspended, cancelled or revoked and

such vapor products dealer sells vapor products through more than one

place of business in this state, the vapor products dealer's certificate

of registration issued to that place of business, cart, stand, truck or

other merchandising device, where such violation occurred, shall be

suspended, revoked or cancelled. Provided, however, upon a vapor

products dealer's third suspension, cancellation or revocation within a

five-year period for any one or more businesses owned or operated by the

vapor products dealer, such suspension, cancellation, or revocation of

the vapor products dealer's certificate of registration shall apply to

all places of business where he or she sells vapor products in this

state.

(f) Every holder of a certificate of registration must notify the

commissioner of changes to any of the information stated on the

certificate or changes to any information contained in the application

for the certificate of registration. Such notification must be made on

or before the last day of the month in which a change occurs and must be

made electronically on a form prescribed by the commissioner.

(g) Every vapor products dealer who holds a certificate of

registration under this article shall be required to reapply for a

certificate of registration for the following calendar year on or before

the twentieth day of September and such reapplication shall be subject

to the same requirements and conditions, including grounds for refusal,

as an initial registration under this article, including but not limited

to the payment of the three hundred dollar application fee for each

retail location.

(h) In addition to any other penalty imposed by this chapter, any

vapor products dealer who violates the provisions of this section, (1)

for a first violation is liable for a civil fine not less than five

thousand dollars but not to exceed twenty-five thousand dollars and such

certificate of registration may be suspended for a period of not more

than six months; and (2) for a second or subsequent violation within

three years following a prior violation of this section, is liable for a

civil fine not less than ten thousand dollars but not to exceed

thirty-five thousand dollars and such certificate of registration may be

suspended for a period of up to thirty-six months; or (3) for a third

violation within a period of five years, its vapor products certificate

or certificates of registration issued to each place of business owned

or operated by the vapor products dealer in this state, shall be revoked

for a period of up to five years.