Public Health

Contact Us

  • Phone: 970-328-8840

    Avon
    100 W. Beaver Creek Blvd. 107
    P.O. Box 3419
    Avon, Colorado 81620
    Phone: 970-328-9813

    Eagle
    551 Broadway
    P.O. Box 660
    Eagle, Colorado 81631
    Phone: 970-328-8840

    El Jebel
    0020 Eagle County Drive, Suite E
    El Jebel, Colorado 81623
    Phone: 970-328-9586

    Fax: 855-848-8829
    (all locations)

Tobacco Licensing and Regulations

In August 2019, the Board of County Commissioners passed a resolution that requires retailers that sell cigarettes, tobacco and nicotine products to be licensed. The resolution also increased the minimum legal sales age for these products to 21.

Our goal is to provide the public with reasons for the change and to provide retailers with an easy process for meeting our regulations.

The deadline to apply for a license is Nov. 1, 2019. Licenses are required to be renewed annually.

Helpful Links:
- Resolution & Regulations
- Online Application
- Printable Application
- Responsible Retailing Online Module

FAQs
Why did the Eagle County Commissioners take these actions?
The commissioners believe that protecting the health and safety of community members—including teens and children—is a key component of local tobacco control for Eagle County. These actions are specifically aimed at reducing underage youth consumption, enhancing efforts to prevent teen tobacco and vaping, and supporting countywide public health programs.

Am I considered a tobacco retailer?
A “tobacco retailer” means any person/entity who sells, offers for sale or distribution, exchanges, or offers to exchange for any form of consideration, cigarettes, tobacco products, and nicotine products without regard to the quantity sold, distributed, exchanged, or offered for exchange.

What is a cigarette, tobacco product, or nicotine product?
Any product which contains nicotine or tobacco or is derived from tobacco and is intended to be ingested or inhaled by or applied to the skin of an individual, or any device that can be used to deliver tobacco or nicotine, whether heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed or ingested by any other means, including, but not limited to cigarettes, cigars, little cigars, chewing tobacco, pipe tobacco, snuff, bidis, snus, mints, hand gels and electronic smoking devices. FDA-approved cessation products are excluded.

How much is the license and where can I find the application documents?
The annual fee is $500. The online application is now available.

What if I have multiple tobacco retailing locations in the county?
Each location that sells cigarettes, tobacco products, or nicotine products must have its own license. Each location will be charged an annual licensing fee.

Where do I submit the required license application documents?
The online application is the fastest and easiest way to apply for a license. It can also be printed and submitted in person, mailed, emailed, or faxed to Eagle County.

When and how should I pay for the license?
Once notified by county administration that the license application is approved, payment may be remitted by check or credit card. Checks should be made out to: Eagle County Government and mailed to Eagle County Public Health, c/o Danielle Lettice, PO BOX 660 Eagle CO 81631. 

Do I need to re-apply for the License every year?
Yes. The licensee must apply for the renewal of the license and submit the fee no later than 30 days prior to expiration of the current license.

What happens if I sell my business?
If you sell your business, the license associated with that business will no longer be valid. Please contact Eagle County at 970-328-8600 or by emailing eagleadmin@eaglecounty.us should a sale occur.

What if I want to stop selling tobacco but still remain in business selling only non-tobacco merchandise?
Please contact Eagle County for more information at 970-328-8600 or by emailing eagleadmin@eaglecounty.us.

Can I sell tobacco from a mobile location such as a truck or car?
No licenses may be issued to authorize tobacco retailing at other than a fixed location.

Will there be inspections?
Yes, the Colorado Department of Revenue and FDA will continue to conduct inspections of retailers for compliance of state and federal tobacco laws. Eagle County or its agents or designees may also inspect for compliance, including through engaging in unannounced undercover buys.

What happens if I violate the county’s cigarette, tobacco product and nicotine product licensing regulations?
All tobacco retailers can avoid violations by following the County’s regulations at all times. Violators of the County’s licensing regulations are subject to administrative penalties and fees. Whenever the license administrator finds a violation of the County’s regulations, it shall document the violation and notify the licensee in writing of any actions required to correct the violation, or of any suspension, revocation, or fine as a result. The licensee may request the Administrator to reconsider its decision, and appeal any final decisions to the Board of County Commissioners.

What is the minimum legal sales age for tobacco products in Eagle County?
Tobacco products must not be sold to anyone under the age of 21 in Eagle County.

Is there someone who can help me with staff education on tobacco sales laws?
Yes. The Eagle County Public Health and Environment Department has tools and resources available to assist with educating your staff on Eagle County’s Cigarette, Tobacco Product, and Nicotine Product and Tax License Regulations. Please contact Mandy Ivanov in the Policy and Partnerships Unit at 970-328-8808 for more information.

What are some of the new regulations I need to follow?
The minimum sales age for all tobacco products in Eagle County is 21.
The Eagle County Tobacco Retail License must be prominently displayed in a publicly visible location at your business.

Do you have any signage or educational materials?
Yes, we have stickers, window clings, and flyers available upon request. Please call 970-328-8600 or email eagleadmin@eaglecounty.us to request materials. You can also visit https://digitalmedia.hhs.gov/tobacco/print_materials/RE-26 for additional resources.

Tobacco Tax

In November 2019, Eagle County citizens voted and approved new taxes on the sale of cigarettes and tobacco products that will take effect beginning Jan. 1, 2020. Retailers that sell cigarettes, tobacco and nicotine products are required to pay $4 per pack of cigarettes and 40% on tobacco and nicotine products other than cigarettes. Resolution No. 2019-077 discusses the new taxation. 

New Taxes
Cigarettes are taxed at $4 per pack
Tobacco and nicotine products other than cigarettes are taxed at 40%

FAQs

What is the county tax rate on cigarettes?
Voters approved cigarettes to be taxed at 20 cents per cigarette or $4 per pack and 40% on tobacco products.

What types of tobacco and tobacco products are included in the new approved county tax?
Section 18-13-121(5)(a) of the Colorado Revised Statutes (C.R.S.), which defines  “cigarette, tobacco product, or nicotine product” as:
(I) A product that contains nicotine or tobacco or is derived from tobacco and is intended to be ingested or inhaled by or applied to the skin of an individual; or
(II) Any device that can be used to deliver tobacco or nicotine to the person inhaling from the device, including an electronic cigarette, cigar, cigarillo, or pipe.

Will the tax apply to FDA approved nicotine replacement therapy for cessation (ie: gum, patch, lozenges)?
No, nicotine replacement therapy products such as the patch, gum, etc. that have been approved by the FDA are exempt from the tax.

Will the approved county taxes apply to chewing tobacco, snuff, smoking tobacco, or pipe?
Yes, these items are commonly referred to as other tobacco products. Any tobacco or nicotine products other than cigarettes are taxed at 40%. These items are outlined in Section 18-13-121 (5)(a) of the C.R.S.

Will the approved county taxes apply to vaping products?
Yes, vaping products, including, but not limited to e-juice/vape juice containing nicotine, electronic cigarettes, and vaping devices will be taxed at 40%. These items are outlined in Section 18-13-121 (5)(a) of the C.R.S.

Are rolling papers or “blunt wraps” included in the tax for tobacco products?
Rolling papers, tobacco wraps or "blunt wraps" that contain nicotine or tobacco are included, however rolling papers that do not contain tobacco are excluded. Please see the Letter of Interpretation for additional information.

When are the new cigarette and tobacco tax regulations effective in Eagle County?
The new taxes go into effect on Jan. 1, 2020. Taxes for January 2020 will be due on Feb. 20, 2020.

Who pays cigarette and other tobacco tax?
Users of tobacco and tobacco products pay taxes on these products. Taxes are collected by cigarette and tobacco retailers in Eagle County at the time of sale for these products. This includes retailers located in unincorporated areas of the county, municipalities that do not levy a sales tax on cigarettes and tobacco products, and municipalities that have entered into an intergovernmental agreement with the county. The collected taxes are then paid to Eagle County.

How do I pay county tobacco taxes?
The County has partnered with HdL Companies to provide administration services for the cigarette and tobacco Tax. Electronic filing and payment of taxes is required. The tax must be filed on a monthly basis and is due on the 20th day of the month following the end of the monthly reporting period. Returns filed after the due date will be subject to penalty and interest.

To file online please visit the online filing portal at https://eagleco.hdlgov.com. At the main menu, select “File a Return” to file your tax return. Payments can be made by electronic check or by credit card.

Customer Support
For assistance with registering or filing your tax returns, please contact HdL support by email at eagleco@hdlcompanies.com or by phone at 720-875-4160.

How does the new Eagle County cigarette and tobacco tax regulations apply for Town of Avon retailers?
The Town of Avon and Eagle County entered into an agreement in order for Eagle County to collect $1 in the sale of cigarettes. Retailers that currently remit $3 per pack of cigarettes will be paying $4 per pack of cigarettes starting February 1, 2020. Avon retailers will continue to remit taxes to the Town of Avon though MUNIRevs online filing. Avon will be sending the $1 per pack of cigarettes to Eagle County. February 2020 return will be due March 20, 2020.

What is the penalty and interest for returns paid after the due date? 
There is a penalty of 15% of the amount due with a minimum of $50. Interest is calculated at 1.5% per month late.

What happens if my business is located in Basalt, am I liable for tobacco taxes in both Pitkin and Eagle counties? 
No, you will only need to pay tobacco tax to the Town of Basalt.

If my business is currently remitting cigarette and tobacco tax to a local government (town) within the county that already has a tobacco regulation, am I liable for tobacco taxes with Eagle County? 
No, you only need to pay taxes to your local government.