Sec. 81.1. Registration of chain stores

Tax Law, §§ 480, 483(a), 489

(a) Every chain store, including a vending machine operator, a cooperative member, a franchisee and a large volume outlet operator, must register with the Department of Taxation and Finance. No person shall be considered to be a chain store for purposes of the Cigarette Marketing Standards Act unless such person has been granted and publicly displays, in such person's place of business, a certificate of chain store registration. The certificate of registration granted to a chain store by the department is personal to the person to whom it is granted and such certificate is not assignable. (See sections 72.1 and 81.2 of this Title for assignments of licenses and the application of the wholesale dealer provisions to the registration of chain stores.)

(b)

(1) An application for a certificate of registration as a chain store must be made on a form prescribed by the Department of Taxation and Finance for such purpose and must fully disclose all of the information requested therein. Such application must be accompanied by a nonrefundable fee of $300 in the form of a bank check, certified check (or other guaranteed draft acceptable to the department) or money order, made payable to the Department of Taxation and Finance, unless such fee has been paid during the preceding 12 months, in which case, the fee for registration shall be $200. Provided, however, the fee for registration of a chain store that is a vending machine operator shall be $250, unless such fee has been paid during the preceding 12 months, in which case, the fee shall be $200. Every qualifying group of 15 or more commonly owned retail outlets, vending machine operator, cooperative member, franchisee and large volume outlet operator who or which wishes to register as a chain store, must file such application and remit the appropriate registration fee. A single registration fee shall be applicable to each classification of chain store, regardless of the number of retail outlets, vending machines, separate outlets or other establishments owned, operated or maintained by the applicant and its affiliates.

(2) The department will review the information submitted by the applicant and may for cause refuse to register such applicant. Upon approval of an application for a certificate of registration as a chain store, the department will issue, for prominent public display, an individual certificate of registration for each of a chain store's business locations, other than individual vending machines. Each certificate shall bear the address of the appropriate place of business and a common chain store identification number. Failure to display such certificate(s) will constitute a violation of article 20-A of the Tax Law.

(3) Except as otherwise provided, a certificate of registration as a chain store shall continue in effect until cancelled or suspended by the department or until surrendered by the registrant.

(c)

(1) The Department of Taxation and Finance, in order to insure compliance with the cigarette marketing standards contained in article 20-A of the Tax Law, may periodically review the status of a registered chain store and may, at any time, require a chain store to submit to the department any information necessary for the completion of such review.

(2) Not more often than once every three years, the department (in order to properly administer the Cigarette Marketing Standards Act contained in article 20-A of such law) may require every registered chain store to file a new application for registration, again comply with, or prove its compliance with, all of the requirements of the Tax Law and this Title in relation to chain stores and to surrender its existing registration as a chain store.

(d) A chain store must immediately inform the Department of Taxation and Finance, in writing, of any changes to the information submitted in the application for registration as a chain store or as otherwise last reported to the department, including, but not limited to, the addition or deletion of any retail outlets, vending machines, separate outlets or other establishments owned, operated or maintained by the chain store.