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Current fee: $265 per retail location, paid annually New fee starting July 1, 2026: $450 per location, under AB 573 (the CDTFA can adjust the fee up to $600 by regulation) Term: 12 months from issue date Transferable: No, the license cannot be transferred to a new owner or new address Each location: A separate license is required for every store, plus a separate license per cigarette vending machine The fee covers the cost of the license itself

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[24] [25] From foreign experience, scholars also suggest that while tax on cigarettes can allow total cigarette consumption to be effectively controlled, they can also increase smuggling and cause a loss of income for the government