Effective September 6, 2002, County Auditors may disclose limited
information regarding vendor licenses. Am. Sub. S. B. 200 (See
ORC 5739.17,
ORC 5715.49(B)
and ORC 5717.50) allows disclosure of the following vendor
information: Vendor Name (“in a proprietorship, the proprietor’s
name, otherwise the business entity name, and any name under which the licensee
is doing business”), Business Address (actual physical business location),
Vendor License Number, and License Status (Active/Inactive).
Weekly Vendor File -
Starting May 5 through May 9
2008 Year-To-Date Vendor File
- Starting January 1 through May 9
2007 Year-To-Date Vendor File
2006 Year-To-Date Vendor File
2005 Year-To-Date Vendor File
2004 Year-To-Date Vendor File
2003 Year-To-Date Vendor File
2002 Year-To-Date Vendor File -
Starting 09/06/02 through 12/31/02
Vendor License File Layout - PDF
File
Wholesale Cigarette Dealer's License - PDF
File
Retail Cigarette Dealer's License - PDF
File
A Brief Description of Vendor’s Licenses
A Vendor’s License for an Ohio business serves several purposes. First it gives notice to the local County Auditor and the Ohio Department of Taxation that a new business has been created. Second, it authorizes a business to make taxable sales and collect sales tax. It does not give a company or person an exemption from paying sales tax. Obtaining a vendor’s license solely to avoid paying sales tax is a fraudulent act and a violation of Ohio law.
In addition, a vendor’s license helps the consumer understand more about the business with which they are dealing. Every business must post its vendor’s license in clear sight of the public, so that the owner or company name, the business or trade name, the business address, business telephone number and the primary kind of business being operated can be easily seen.
The County Auditor issues the vendor’s licenses. The vendor's license is for a business with a permanent location. For each location, a separate license must be obtained. The fee is $25.00. Contact the Hamilton County Auditor’s Office at (513) 946-4106 for more information. If you’re from outside of Hamilton County, contact your local County Auditor. A list of County Auditors can be found at the County Auditors' Association of Ohio website, http://www.caao.org/DIRECTORY/index.htm.
A Transient Vendor’s License is issued directly by the Ohio Department of Taxation to a vendor with no fixed place of business. The fee for a Transient License is $25.00. Service companies and Delivery Vendors also need a vendor’s license. The Department of Taxation issues these. Contact the Department at (614) 466-7350 or the Cincinnati District Office at 1-888-405-4089 for answers to any questions you may have.
Applications for these licenses can be obtained from the Department’s website. The Form ST-1 is the Application for Vendor's License to Make Taxable Sales. The Form ST-10-T is the Transient Vendor's License Application.
You may mail or hand deliver the completed application to:
The Office of Dusty Rhodes, Hamilton County Auditor
Licenses
Division
138 E. Court St.; Room 501
Cincinnati, OH 45202
Please include a certified check, business check, or money order for $25.00 for a Vendor’s License. Personal checks are not accepted by the Hamilton County Auditor’s Licenses Division.
Effective September 29, 2000, a Vendor's License may be transferred within the same county. To transfer the license from one location to another, Sales Tax Form ST3-TL, "Request for Transfer of Vendor's License", must be completed and sent to the Department of Taxation. There is currently no fee for transferring a vendor's license. Also effective on September 29, 2000 is the requirement that if a vendor holds a valid liquor license, the name and address on the vendor's license must be exactly the same as on the liquor license.
Other useful links from the Ohio Department of Taxation:
Department of
Administrative Services - Office of Small, Minority, & Female Business
Development
Use Tax Information Releases
Sales and Use Tax FAQ