Section 5703-43-02 - Licensing(A)(1) The tax commissioner will establish an adult use cannabis tax account for each adult use dispensary licensed by the department of commerce.(2) The commissioner may cancel an adult use cannabis tax account if the department of commerce notifies the commissioner that the adult use dispensary's license has been canceled, revoked, suspended, or if the license was not renewed.(B) The commissioner will notify the department of commerce if a person that needs to file and pay the tax levied under section 3780.22 of the Revised Code fails to file or pay the tax and may also notify the department of commerce if such person is otherwise out of compliance with the tax laws of the state of Ohio.(C) The commissioner may recommend that the department of commerce suspend or revoke an adult use dispensary license issued pursuant to section 3780.15 of the Revised Code if the commissioner finds that the adult use dispensary is delinquent in filing any returns, submitting any information required by the commissioner, or remitting any payments with respect to any tax, fee, or charge administered by the commissioner.(D) Notwithstanding any provision of this chapter, any person who operates an adult use dispensary without first holding a current, valid license issued under Chapter 3780. of the Revised Code is liable for any amounts, including tax, interest, and penalties imposed under section 3780.22 of the Revised Code and under this chapter in the same manner as persons that do hold such a license.(E) The commissioner may issue an assessment against a person described in paragraph (D) of this rule for any amount due under section 3780.22 of the Revised Code and this chapter in the same manner provided under rule 5703-43-07 of the Administrative Code.Ohio Admin. Code 5703-43-02
Effective: 9/19/2024
Five Year Review (FYR) Dates: 09/19/2029
Promulgated Under: 119
Statutory Authority: R.C. 5703.05, R.C. 3780.22, R.C. 3780.23
Rule Amplifies: R.C. 3780.22, R.C. 3780.24