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

§ 1183. Vapor products dealer registration and renewal. (a) Every\nperson who intends to sell vapor products in this state must receive\nfrom the commissioner a certificate of registration prior to engaging in\nbusiness. Such person must electronically submit a properly completed\napplication for a certificate of registration for each location at which\nvapor products will be sold in this state, on a form prescribed by the\ncommissioner, and shall be accompanied by a non-refundable application\nfee of three hundred dollars.\n (b) A vapor products dealer certificate of registration shall be valid\nfor the calendar year for which it is issued unless earlier suspended or\nrevoked. Upon the expiration of the term stated on the certificate of\nregistration, such certificate shall be null and void. A certificate of\nregistration shall not be assignable or transferable and shall be\ndestroyed immediately upon the vapor products dealer ceasing to do\nbusiness as specified in such certificate or in the event that such\nbusiness never commenced.\n (c) Every vapor product dealer shall publicly display a vapor products\ndealer certificate of registration in each place of business in this\nstate where vapor products are sold at retail. A vapor products dealer\nwho has no regular place of business shall publicly display such valid\ncertificate on each of its carts, stands, trucks or other merchandising\ndevices through which it sells vapor products.\n (d) (1) The commissioner shall refuse to issue a certificate of\nregistration to any applicant who does not possess a valid certificate\nof authority under section eleven hundred thirty-four of this chapter.\nIn addition, the commissioner may refuse to issue a certificate of\nregistration, or suspend, cancel or revoke a certificate of registration\nissued to any person who: (A) has a past-due liability as that term is\ndefined in section one hundred seventy-one-v of this chapter; (B) has\nhad a certificate of registration under this article or any license or\nregistration provided for in this chapter revoked within one year from\nthe date on which such application was filed; (C) has been convicted of\na crime provided for in this chapter within one year from the date on\nwhich such application was filed; (D) willfully fails to file a report\nor return required by this article; (E) willfully files, causes to be\nfiled, gives or causes to be given a report, return, certificate or\naffidavit required by this article which is false; (F) willfully fails\nto collect or truthfully account for or pay over any tax imposed by this\narticle; or (G) whose place of business is at the same premises as that\nof a person whose vapor products dealer registration has been revoked\nand where such revocation is still in effect, unless the applicant or\nvapor products dealer provides the commissioner with adequate\ndocumentation demonstrating that such applicant or vapor products dealer\nacquired the premises or business through an arm's length transaction as\ndefined in paragraph (e) of subdivision one of section four hundred\neighty-a of this chapter.\n (2) In addition to the grounds provided in paragraph one of this\nsubdivision, the commissioner shall refuse to issue a certificate of\nregistration and shall cancel or suspend a certificate of registration\nas directed by an enforcement officer pursuant to article thirteen-F of\nthe public health law. Notwithstanding any provision of law to the\ncontrary, an applicant whose application for a certificate of\nregistration is refused or a vapor products dealer whose registration is\ncancelled or suspended under this paragraph shall have no right to a\nhearing under this chapter and shall have no right to commence a court\naction or proceeding or to any other legal recourse against the\ncommissioner with respect to such refusal, suspension or cancellation;\nprovided, however, that nothing herein shall be construed to deny a\nvapor products dealer a hearing under article thirteen-F of the public\nhealth law or to prohibit vapor products dealers from commencing a court\naction or proceeding against an enforcement officer as defined in\nsection thirteen hundred ninety-nine-aa of the public health law.\n (e) If a vapor products dealer is suspended, cancelled or revoked and\nsuch vapor products dealer sells vapor products through more than one\nplace of business in this state, the vapor products dealer's certificate\nof registration issued to that place of business, cart, stand, truck or\nother merchandising device, where such violation occurred, shall be\nsuspended, revoked or cancelled. Provided, however, upon a vapor\nproducts dealer's third suspension, cancellation or revocation within a\nfive-year period for any one or more businesses owned or operated by the\nvapor products dealer, such suspension, cancellation, or revocation of\nthe vapor products dealer's certificate of registration shall apply to\nall places of business where he or she sells vapor products in this\nstate.\n (f) Every holder of a certificate of registration must notify the\ncommissioner of changes to any of the information stated on the\ncertificate or changes to any information contained in the application\nfor the certificate of registration. Such notification must be made on\nor before the last day of the month in which a change occurs and must be\nmade electronically on a form prescribed by the commissioner.\n (g) Every vapor products dealer who holds a certificate of\nregistration under this article shall be required to reapply for a\ncertificate of registration for the following calendar year on or before\nthe twentieth day of September and such reapplication shall be subject\nto the same requirements and conditions, including grounds for refusal,\nas an initial registration under this article, including but not limited\nto the payment of the three hundred dollar application fee for each\nretail location.\n (h) In addition to any other penalty imposed by this chapter, any\nvapor products dealer who violates the provisions of this section, (1)\nfor a first violation is liable for a civil fine not less than five\nthousand dollars but not to exceed twenty-five thousand dollars and such\ncertificate of registration may be suspended for a period of not more\nthan six months; and (2) for a second or subsequent violation within\nthree years following a prior violation of this section, is liable for a\ncivil fine not less than ten thousand dollars but not to exceed\nthirty-five thousand dollars and such certificate of registration may be\nsuspended for a period of up to thirty-six months; or (3) for a third\nviolation within a period of five years, its vapor products certificate\nor certificates of registration issued to each place of business owned\nor operated by the vapor products dealer in this state, shall be revoked\nfor a period of up to five years.\n