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Lake County, Ohio - Auditor

Vendor Licenses

    Ohio law requires any person or business making retail sales of tangible personal property or taxable services to register for the sales tax by obtaining a vendor’s license. Ohio offers several different types of vendor's licenses, depending on the kind of business, and at least two ways to obtain a license.
    
    Ohio Department of Taxation — Prospective retailers may obtain a vendor's license immediately through the Ohio Department of Taxation (ODT). Note: Businesses must first establish an account with Ohio Business Gateway (OBG) within the ODT to request a vendor's license.
    
    County Auditor — Prospective retailers with a fixed place of business may also apply for a vendor's license with the Lake County Auditor either in person or by mail. 
    
    
    Regular Licenses 
    • Issued by the County Auditor only to those with a fixed place of business in Ohio with taxable sales.
    • Required for each fixed place of business.
    • Twenty-five dollar cost $25.00 (all checks payable to the Lake County Treasurer).
    Transient and Service Vendor’s Licenses 
    • Obtained through the Ohio Department of Taxation.
    • Issued for those with a fixed or non-fixed place of business in Ohio with taxable sales.
    
    
    Links:
    
    
    Frequently Asked Questions:
    
    Are There Different Vendor’s Licenses for Different Types of Businesses?
    Yes. Please visit the Ohio Department of Taxation's web site for a complete list and description. The county auditor can only issue a regular vendor's license.
    
    What if I am making sales outside of Lake County?
    You must obtain a Transient Vendor's License.  These are only issued by the Ohio Department of Taxation to vendors who transport stocks of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales.
    
    Are Vendor’s Licenses Transferable?
    You must have an active regular vendor's license for each fixed place of business from which taxable retail sales are made.
    
    A regular vendor's license, which is issued by the Lake County Auditor or the ODT, to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county.
    
    If the business location is being moved to a different county, a new regular vendor's license must be obtained from the County Auditor of the different county.
    
    A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor's license must contact the Lake County Auditor or submit a transfer application (ST3 TL) to the Ohio Department of Taxation.
    
    These applications can be obtained at the County Auditor's Office or with the Ohio Department of Taxation. If approved, the Ohio Department of Taxation will update its file, issue a transfer license, and advise the Lake County Auditor.
    
    There is no fee for transferring a regular vendor's license from one location to another within the same county.
    
    What if there is a change in ownership?
    Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc.) requires a new license.
    
    What if there is a change in mailing address?
    A change in mailing address does not require a new license.  
    
    If you are required to obtain a new vendor's license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.
    
    Any questions please contact the Ohio Department of Taxation at 1-888-405-4039 or the Lake County Auditor at (440)350-2528
    
    For more information on Vendors License's and to download a copy of Ohio Tax Guide's visit
    
    Ohio Department of Taxation