VENDOR'S LICENSE

 The Vendor's License forms the basis for two taxes. The first is the sales tax; the second is the tangible personal property tax. A copy of the license is forwarded to the Ohio Department of Taxation which sends the vendor a sales tax payment book. The vendor pays to the State the amount of sales due based on gross taxable sales. The State then forwards to the County its share of the permissive sales tax, if any. A portion of the sales tax is also included in the Local Government Fund, which is shared by the County, townships, and municipalities. The Auditor and Tax Commissioner also use the information on the license application to determine if the vendor is filing the required tax returns. The Auditor used the information on the license application to mail a tax return to the vendor. The Tax Commissioner used the information to cross reference to the sales tax, personal property, and income tax returns. Some of the information contained on the application for the license is confidential under Federal law and cannot be disclosed to the public.

There are two types of vendor licenses, "Regular" and "Transient". The "regular" one may be obtained at the County Auditor's office. The "transient" license is issued by the State of Ohio. Applications may be obtained at the County Auditor's office.

A "regular" vendor's license is issued to vendors with a fixed place of business and is only good for one location. The application fee is $25. 
Click here for an Application

The "Transient" vendors license may be used to make sales in all Ohio Counties. This license is issued to vendors who transport a stock of goods to a temporary exhibit (county fairs, festivals, craft shows) in a county where they have no fixed place of business. The license will remain in effect until your business is dissolved, there is a change of ownership or the Tax Commissioner revokes the license. The fee for the Transient Vendors License is $25.00 with no annual renewal fee. An application for a "Transient" vendors license may be obtained from the County Auditor's office. Click here for an  Application

House Bill 612 which became effective September 29, 2000 has eliminated the "Limited" vendors license.

Vendor's licenses are not transferable. A new license is required if you change the physical location of your business or if you change your name, incorporate, or add a partner. If you change your trade name or d.b.a., a new license is not required. Partnerships must obtain a federal ID number before applying for a vendor's license.

A vendor's license is canceled by completing line 10 on the final return indicating the last day of business.

The sales tax rate in Williams County is 7.0% effective July 1, 2005

Delivery (sales based on delivery of goods and certain services at consumer's location), Transient (vendors who transport stocks of goods to temporary places of business in order to make sales), and Service (computer services, landscaping, private investigation, 900 numbers, exterminating service, building maintenance, janitorial service, employment service, etc.) vendor's licenses are obtained through the State of Ohio.