Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor's license, collect sales tax, file tax returns with payment of tax collected, and maintain complete records of transactions. The current sales tax rate for Clermont County is 6.5%.
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Are There Different Vendor’s Licenses for Different Types of Businesses?
Yes, all vendors must obtain one or more of the following licenses depending on the nature of the business.
All vendor licenses' may be obtained online through the State of Ohio's Web site at http://www.tax.ohio.gov/. Click on Ohio Taxes and then Sales and Use Tax. The county auditor can only issue a regular vendor's license.
Regular Vendor's License - Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor's license for each sales location.
Application Fee $25.00
No Annual Renewal Fee
Transient Vendor's License - Issued by the Department of Taxation to vendors who transport stocks of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales.
Application Fee $25.00
No Annual Renewal Fee
Delivery Vendor's License - Issued by the Department of Taxation to vendors who make sales based on delivery of goods and certain services at the consumer's location .
Application Fee $25.00
No Annual Renewal Fee
Service Vendor's License - Issued by the Department of Taxation to vendors providing automatic data processing; computer services or electronic information services; taxable telecommunications service; landscaping and lawn care service, private investigation and security services; information service (I-900 telephone calls); exterminating service; building maintenance and janitorial service; employment service; and employment placement service.
Application Fee $25.00
No Annual Renewal Fee
Are Vendor’s Licenses Transferable?
You must have an active regular vendor's license for each fixed place of business from which taxable retail sales are made.
A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. If the business location is being moved to a different county, a new regular vendor's license must be obtained from the County Auditor of the different county. A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor's license must submit a transfer application. These applications can be obtained at the County Auditor's Office, 513-732-7150 or with the Ohio Department of Taxation. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor's license from one location to another within the same county.
Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc.) requires a new license.
A change in mailing address does not require a new license.
If you are required to obtain a new vendor's license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.
How is a Vendor’s License Cancelled?
If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.
If you have questions regarding the transfer of an existing license or the requirement to obtain a new vendor's license, please call the Ohio Department of Taxation at 1-888-405-4089.
Please Note
Delivery (sales based on delivery of goods and certain services at consumer's location), Transient (vendors who transport stocks of goods to temporary places of business in order to make sales), and Service (computer services, landscaping, private investigation, 900 numbers, exterminating service, building maintenance, janitorial service, employment service, etc.) vendor's licenses are obtained through the State of Ohio.