All tobacco products wholesale and retail businesses must first register with the Government of the District of Columbia, the Office of Tax and Revenue, and the Department of Employment Services by filing the Combined Registration Application for Business DC Taxes/Fees/Assessments (Form FR-500).
Each Tobacco Products Wholesaler must submit a Basic Business License Application to get a Cigarette Wholesaler License. There is a category license fee of $130, an application fee of $70, and an endorsement fee of $25. Cigarette Wholesaler Licenses are valid for 2 years from the date of issue.
Each Tobacco Products Retailer must submit a Basic Business License Application to get a Cigarette Retail License. There is a category license fee of $39, an application fee of $70, and an endorsement fee of $25. Cigarette Retail Licenses are valid for 2 years from the date of issue.
All tobacco products wholesalers must submit Tobacco Products Excise Quarterly Tax Returns (Form FR-1000Q) on or before the 21st day of the month following the end of each calendar quarter.
D.C. allows alcohol to be served at in the same facility as smoking. A tobacco bar is exempt from the ban on smoking, subject to conditions. A tobacco bar is defined as a restaurant, tavern, brew pub, club, or nightclub that generates 10% or more of its total annual revenue from the on-site sale of tobacco products, excluding sales from vending machines, or the rental of on-site humidors
The 2015 version of Form FR-1000Q is not on the Office of Tax and Revenue Excise Tax Forms website yet (see http://otr.cfo.dc.gov/node/426212), but staff reported that it will be posted shortly. Until then, tobacco products wholesalers may call (202) 442-6316 or email email@example.com to request an updated form.