- 1. Each license issued by the Department is valid only for the calendar year for which it is issued and must be renewed annually.
- 2. The Department shall charge an annual license fee of $650 for a license as a remote retail seller of cigars and pipe tobacco.
- 3. If a license is issued at any time during the year other than on January 1, except for the renewal of a delinquent license pursuant to subsection 5, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee.
- 4. The fees for a license are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically.
- 5. A license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.
(Added to NRS by 2025, 3129)