Ministry:Ministry of Municipalities and Housing.
Minister:Minister of Municipalities and Housing.
Regulation:Regulation of Fees for Providing Tobacco Products.
Municipality:The Secretariat or the Municipality, as applicable.
License:A written approval from the Secretariat/Municipality, permitting the provision of tobacco products, in accordance with the conditions and requirements regulating it.
1- An annual fixed fee shall be collected for the issuance or renewal of a license for the activity of providing tobacco products both inside and outside the cities, in accordance with the categories specified in Table No. (1) Appurtenance to this Regulation.
2- A fee shall be collected at a rate of (100%) of the total sales of tobacco products for the establishment providing tobacco products both inside and outside the cities, provided that the fee shall not be less than (25) riyals for each tobacco unit, in accordance with what is stated in Table No. (1) attached.
The licensee authorized to sell tobacco products must submit a monthly account to the municipality at the end of each Gregorian month regarding sales, including the amount of the fee in a separate item, within five days. The payment of the fee stipulated in paragraph (2) of Article Two must be made in the designated account no later than the fifteenth day of each Gregorian month. The municipality has the right to take the necessary legal procedures to verify the accuracy of this account.
1- The classification of municipalities for the purposes of applying the provisions of this Regulation shall be in accordance with Table No. (1), and fees for the licensing of tobacco products in the centers located within the scope of any of the municipalities shall be collected according to the fees specified for municipalities classified as fifth class.
2- The areas (A), (B), (C) in Table No. (1) refer to the locations specified in the maps approved by the Minister or his delegate, which indicate the most attractive places in the city and classify the licensing fees accordingly within the supervisory scope of the municipality.
The fees for issuing a license for the activity of providing tobacco products inside and outside the cities during seasons and events can be collected on a daily basis, by dividing the value of the fee by the number of days in the year, in accordance with the categories specified in Table No. (1) Appurtenance to this Regulation, provided that the value of the license fee is not less than 5,000 Riyals when calculating the fee value.