(a)        Requirement. – A wholesale dealer or a retail dealer must obtain from the Secretary a license for each of the locations listed in this subsection, as applicable, and must pay the required license tax for each license. A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal, unless cancelled or revoked prior to expiration. A license is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date. The locations are:

(1)        Each location where a wholesale dealer makes tobacco products.

(2)        Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products.

(3)        Each location from where a retail dealer that is a delivery seller or remote seller ships delivery sales or remote sales if the location is a location other than the location described in subdivision (2) of this subsection.

(b)        License Tax Amount. – The license tax amounts are as follows:

(1)        Wholesale dealer $25.00

(2)        Retail dealer $10.00

(c)        Out-of-State Wholesale Dealers. – An out-of-state wholesale dealer of tobacco products that is not a delivery seller or a remote seller may obtain a wholesale dealer’s license upon compliance with the provisions of N.C. Gen. Stat. § 105-113.4A and payment of a tax of twenty-five dollars ($25.00). ?(2021-180, s. 42.9(g).)