Delaware County
Delaware County Auditor
In short
Delaware County Auditor issues 2 permits we publish for Delaware County, last verified 2026-10-20. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Vendor's License (filed with the Delaware County Auditor) | Delaware County Auditor | $50 for each fixed place of business in Delaware County, combined: $25 to the state organized crime commission fund and $25 to the county general fund | issued for the place of business with no expiry date in ORC 5739.17; a change in the vendor requires a new license | 2026-10-20 |
| Retail Cigarette Dealer's Licenseonly if it applies to you | Delaware County Auditor | $125 a year for each physical place of business; prorated after June 1 with a $25 minimum; $5 for a duplicate and $5 for a transfer to another location in the county | one year from June 1; apply on or before June 1 each year | 2026-10-20 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Vendor's License (filed with the Delaware County Auditor)
A business making taxable retail sales from a place of business in Delaware County holds a vendor's license issued in the county auditor's name. The Delaware County Auditor's Forms page links the '(ST1) Vendor Application'. The fee is set by statute: ORC 5739.17(A) requires 'a license fee in the sum of fifty dollars for each fixed place of business in the county that will be the situs of retail sales,' paid into the county treasury, and the county auditor transmits $25 of each fee to the state organized crime commission fund, with the other $25 going to the county general fund. ORC 5739.17(C) lets the Tax Commissioner issue the license on behalf of the county auditor through the state registration system. For a food truck or other vendor with no fixed place of business that sells from a vehicle, the statute provides that 'each vehicle intended to be used within a county constitutes a place of business,' so each vehicle needs its own license.
Retail Cigarette Dealer's License
A store, coffee shop or restaurant selling cigarettes at retail in Delaware County needs this license for each physical location. The fee is statutory: ORC 5743.15 sets $125 for each physical place of business, runs the license year from June 1, prorates a license issued later in the year to a minimum of $25, and charges $5 for a duplicate and $5 for an in-county transfer. Under ORC 5743.15(D)(2), 30% of the fee goes to the municipal corporation or township where the business is located, 10% to the county general fund and 60% to the state cigarette tax enforcement fund. The Delaware County Auditor's form CIG 40 (Rev. 3/12) instructs the applicant to 'mail two copies to the office of the county auditor' and states that 'there is no discount for multiple locations.' The form also states that a move, a sale of the business or a change in its legal form requires a new license. This license is in addition to the vendor's license.
Contact
- Jurisdiction
- Delaware County
- Phone
- Not verified — use the website
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Application for Retail Cigarette Dealer's License (CIG 40, Rev. 3/12)Delaware County Auditor · primary source · retrieved 2026-10-20
- Auditor Forms — Delaware County AuditorDelaware County Auditor · primary source · retrieved 2026-10-20
- ORC 5739.17, Vendor's License — $50 fee ($25 to the state Organized Crime Commission Fund, $25 to the county general fund), effective April 9, 2025Ohio Legislative Service Commission · primary source · retrieved 2026-09-29
- ORC 5743.15 — retail cigarette dealer's license, $125 application fee per physical place, license year commencing 1 June, $25 proration floor, $5 duplicate and transfer fees, and the 30/10/60 distribution of the feeOhio Legislative Service Commission · primary source · retrieved 2026-09-30
Other offices serving Delaware County
The full permit list for this jurisdiction
Industry permit lists that include this agency
Ohio jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.