DEPARTMENT OF REVENUE
Liquor and Tobacco Enforcement Division
COLORADO CIGARETTE, TOBACCO PRODUCT, AND NICOTINE PRODUCT RETAILER RULES
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Rule 7-500.	Fees.
Basis and Purpose. The statutory authority for this regulation includes, but is not limited to, subsections 44-7-104(5), 44-7-104.5(1), and 44-7-104.7(3)(b), C.R.S. The purpose of this regulation is to establish fees for certain licenses and permits that may be issued by the Division.
Below are the fees established by the Executive Director: 
License Fees
Cigarette, Tobacco Product, or Nicotine Product Retailer License* ….………………………..	$400.00	
(* - classifications include: On-Premises Retailer; Off-Premises Retailer; and Cigar Bar).		
Temporary License ……………………………………………………………………………………..	$35.00	
Cigarette, Tobacco Product, or Nicotine Product Retailer License Renewal………...……….....	$400.00	
Large Operator License(s) …………………………………………………………….…..................	$400.00*	
(* - retailers who have 10 or more retail locations under the same corporate or business entity may apply, simultaneously and on one form, for licenses for all locations that sell tobacco/nicotine products. The large operator license fee, which is to be paid in one transaction regardless of number of licensed retail locations applied for, is to be calculated on a per-retail location basis in order to cover the direct and indirect costs of administration and enforcement of Article 7, Title 44, C.R.S.). 
Permit Fees		
Delivery Permit ………………………………………………………………………….….……	$250.00	
Permit Renewal ……..…………………………………………………………….…….…..	$250.00