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The tobacco wholesaler license shall be valid for one calendar year from the date of issue and shall be nontransferable and nonassignable. A separate license shall be required for each separate location at which a wholesaler may establish a place of business, warehouse, or wholesale outlet. The license shall be conspicuously posted in a public area in each such place of business, warehouse, or wholesale outlet. A license fee of Two Hundred Dollars ($200.00) shall be paid for each new license issued, and One Hundred Dollars ($100.00) for each renewal license issued. However, no license shall be issued or renewed unless and until all taxes are current. Any new license not used within sixty (60) days of issuance shall be deemed expired and the application fee forfeited. ONCA 06-10, eff. Sept. 29, 2006; ONCA 23-52, eff. Apr. 24, 2023.