Application For S Permit Form. This is a Ohio form and can be use in Department Of Commerce Statewide.
Tags: Application For S Permit, DLC 1614, Ohio Statewide, Department Of Commerce
For Questions call (614) 644-2411 Office hours - 8:00 a.m. - 5:00 p.m. OHIO DEPARTMENT OF COMMERCE DIVISION OF LIQUOR CONTROL 6606 TUSSING ROAD, P.O. BOX 4005 REYNOLDSBURG, OHIO 43068-9005 http://www.com.ohio.gov/liqr APPLICATION FOR S PERMIT SALE OF BEER & WINE VIA MAIL ORDER TO A PERSONAL CONSUMER PERMIT FEE - $25.00 (This fee must be separate from your $100 Out-of-State Supplier Registration) THERE IS NO ADDITIONAL APPLICATION FILING FEE IMPORTANT INFORMATION - PLEASE READ All S permits expire October 1st of each year. Any S permit issued April through September will receive a 50% refund of the class fee. An applicant for a S permit is also required to register as an Out-of-State Supplier and pay a $100.00 application fee. This fee must be separate from the $25.00 S Permit Fee. If the supplier ships beer or wine into Ohio and holds only an S permit the yearly renewal of the Out-of-State Supplier license is at no cost. In addition to registering as an Out-of-State Supplier, an S permit holder must register each product sold in Ohio and pay a $50.00 product registration fee for each product. Ohio has exclusive sales territories for beer & wine products sold to retail permit holders through an Ohio wholesale distributor. If you also wish to sell your products through an Ohio wholesale distributor, it will be necessary for you to complete a territory designation form for each brand you register. Please visit the Division's web site at http://www.com.ohio.gov/liqr/Forms.aspx#BeerWine... where you can download the necessary forms needed to register as an Out-of-State supplier and to register your products. If you have any questions, please contact the Beer & Wine Section at the phone number listed above. Please note: The Division will not accept this application if the applicant does not have an issued Out of State Supplier license (S-1 or S-5) OR an Out of State Supplier application pending with the Division's Beer and Wine Section. Name of Applicant: Business Phone #: Federal Basic Permit Business Address: City: State: Zip Code: Mailing Address: City: State: Zip Code: Applicant Is: A-2 permit holder (Ohio Winery). Please indicate your permit # S-1 or S-5 license holder (out of state supplier of beer or wine), issued by State of Ohio. Please indicate your permit # Wine Manufacturer located outside Ohio that does not hold an S-5 license (Out of State Supplier), issued by the State of Ohio, but has submitted an Out of State Supplier application to the Division's Beer and Wine Section. Brand owner or importer or designated agent of a brand owner or importer that does not hold an S-1 or S-5 license (Out of State Supplier of beer or wine), issued by the State of Ohio, but has submitted an Out of State Supplier application to the Division's Beer and Wine Section. 1. Does the applicant manufacture wine? If YES, please answer questions 1a. and 1b. 1a. Is the manufacturer of the wine entitled to the small producer federal wine tax credit under 27 C.F.R. 24.278? 1b. Does the manufacturer of the wine produce less than 250,000 gallons of wine per year? YES YES NO YES NO YES 2. Does the applicant agree that they will collect and pay the taxes relating to the delivery of beer or wine to a personal consumer that are levied under sections 4301.421 and 4301.432 and Chapters 5739. and 5741. of the Ohio Revised Code? NO NO 3. Please submit a copy of your Federal Basic Permit issued by the U.S. Department of Treasury, Alcohol and Tobacco Tax and Trade Bureau (TTB). FOR DIVISION USE ONLY Remarks: Taxing District: Reviewer Action: Permit Number: Receipt #: DLC1614 EOE/ADA SERVICE PROVIDER Page 1 FOR TTY USERS DIAL ORS 1-800-750-0750 Rev. 07/2011 American LegalNet, Inc. www.FormsWorkFlow.com § 4303.232. (A)(1) Permit S may be issued to a person that is the brand owner or United States importer of beer or wine, is the designated agent of a brand owner or importer for all beer or wine sold in this state for that owner or importer, or manufactures wine if the manufacturer is entitled to a tax credit under 27 C.F.R.24.278 and produces less than two hundred fifty thousand gallons of wine per year. If the person resides outside this state, the person shall comply with the requirements governing the issuance of licenses or permits that authorize the sale of beer or intoxicating liquor by the appropriate authority of the state in which the person resides or by the alcohol and tobacco tax and trade bureau of the United States department of the treasury. (2) The fee for the S permit is twenty-five dollars. (3) The holder of an S permit may sell beer or wine to a personal consumer by receiving and filling orders that the personal consumer submits to the permit holder. The permit holder shall sell only wine that the permit holder has manufactured to a personal consumer. (4) The holder of an S permit shall renew the permit in accordance with section 4303.271 of the Revised Code, except that the renewal shall not be subject to the notice and hearing requirements established in division (B) of that section. (5) The division of liquor control may refuse to renew an S permit for any of the reasons specified in section 4303.292 of the Revised Code or if the holder of the permit fails to do any of the following: (a) Collect and pay all applicable taxes specified in division (B) of this section; (b) Pay the permit fee; (c) Comply with this section or any rules adopted by the liquor control commission under section 4301.03 of the Revised Code. (B)(1) The holder of an S permit who sells wine shall collect and pay the taxes relating to the delivery of wine to a personal consumer that are levied under sections 4301.421, 4301.43, and 4301.432 and Chapters 5739. and 5741. of the Revised Code. (2) The holder of an S permit who sells beer shall collect and pay the taxes relating to the delivery of beer to a personal consumer that are levied under sections 4301.42 and 4301.421 and Chapters 4305., 4307., 5739., and 5741. of the Revised Code. (C)(1) The holder of an S permit shall send a shipment of beer or wine that has been paid for by a personal consumer to that personal consumer via the holder of an H permit. Prior to sending a shipment of beer or wine to a personal consumer, the holder of an S permit, or an employee of the permit holder, shall make a bona fide effort to ensure that the personal consumer is at least twenty-one years of age. The shipment of beer or wine shall be shipped in a package that clearly has written on it in bold print the words "alcohol enclosed." No person shall fail to comply with division (C)(1) of this section. (2) Upon delivering a shipment of beer or wine to a personal consumer, the holder of the H permit, or an employee of the permit holder, shall verify that the personal consumer is at least twenty-one years of age by checking the personal consumer's driver's or commercial driver's license or identification card issued under sections 4507.50 to 4507.52 of the Revised Code. (3) The holder of an S permit shall keep a record of each shipment of beer or wine that the permit holder sends to a personal consumer. The records shall be used for all of the following: (a) To provide a copy of each beer or wine shipment invoice to the tax commissioner in a manner prescribed by the commissioner. The invoice shall include the name of each personal consumer that purchased beer or wine from the S permit holder in accordance with this section and any other information required by the tax commissioner. (b) To provide annually in electronic format by electronic means a report to the division. The report shall include the name and address of each personal consumer that purchased beer or wine from the S permit holder in accordance with this section, the quantity of beer or wine purchased by each personal consumer, and any other information requested the division. The division shall prescribe and provide an electronic form for the Report and shall determine the specific electronic means that the S permit holder must use to submit the report. (c) To notify a personal consumer of any health or welfare recalls of the beer or wine that has been purchased by the personal consumer. (D) As used in this section, "personal consumer" means an individual who is at least twenty-one years of age, is a resident of this state, does not hold a permit issued under this chapter, and intends to use beer or wine purchased in accordance with this section for personal consumption only and not for resale or other commercial purposes. (E) The holder of an S permit shall comply with this chapter, Chapter 4301. of the Revised Code, and any rules adopted by the liquor control commission under section 4301.03 of the Revised Code. NOTE: Your permit certificate is issued for a permit period that expires October 1st each year and is renewed annually on that date. If your permit is issued after April 1st, you will receive a 50% refund of the class fees paid, not including the $100.00 application fee. DELIBERATE MISREPRESENTATION OF ANY OF THE INFORMATION ON THE APPLICATION CAN RESULT IN THE DIVISION'S REFUSING TO APPROVE THIS APPLICATION. THE FOLLOWING MUST BE COMPLETED BY THE APPLICANT(S): State of County, ss I, being first duly sworn, according to law, depose and say that the statements (Please Print) and answers made in the foregoing application are true. ___________________________________________________________________________ _____________________ (Title) (Signature of Individual, Partner, Officer, Managing Member, or 5% or more Stockholder or Member) (Residence Address) (City) (State) (Zip Code) _______________ (Date) (Area Code & Telephone Number) (To be completed by Notary Public) Sworn to before me and subscribed in my presence this ______________day of _____________________________________, 20 _____________. ________________________________________ (Notary Public) Page 2 _______________ (Notary Expiration) American LegalNet, Inc. www.FormsWorkFlow.com