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THE GREAT SEAL OF THE STATE OF OHIOdesigned to protect people from dealing with unqualified persons. Inmost states, trade and professional workers such as nurses, surveyors,funeral directors, barbers, and plumbers must be licensed. An agreementmade with an unlicensed person working in such capacities is illegal.Some state statutes require licenses simply to raise revenue (seeFigure 9.2). Any person paying the fee gets the license; there is no needto show competence. A law requiring a seller to have a vendor’s licenseis designed to raise revenue for the local government that issues thelicense. Because the purpose of such licenses is merely to raise revenue,agreements made with unlicensed vendors are valid. However, the unlicensedperson is subject to a penalty for violating the licensing statute.Example 7. For $250, Ardner hired Wheeler, an auctioneer, tosell his household goods at a public auction. The state’s onlyrequirement for an auctioneer’s license, which Wheeler did notVENDORS LICENSELocal governments canrequire sellers to obtainand display a vendor’slicense. How would youobtain a vendor’s licensein your area?Figure 9.2PRESCRIBEDSALES TAX FORMNO. ST 3 (REV. 5-86)LICENSE NUMBER ASSIGNEDBY COUNTY AUDITORTHIS LICENSE MUST BE RENEWED ANNUALLY AT A FEE OF $10.00COUNTY OFSTATE OF OHIODEPARTMENT OF TAXATIONP.O. BOX 530, COLUMBUS, OHIO 43266-0030VENDOR’S LICENSEDATETHIS IS TO CERTIFY, that the vendor herein named, having complied with theprovisions of Sec. 5739.17 of the Revised Code of Ohio, is hereby authorized to maketaxable sales, at the location specified below. THIS LICENSE SHALL TERMINATE ANDBE NULL AND VOID: IF THE BUSINESS IS MOVED TO A NEW LOCATION; IF THEBUSINESS IS SOLD; IF AN INDIVIDUAL OR PARTNERSHIP INCORPORATES HIS ORTHEIR BUSINESS; IF A PARTNERSHIP IS DISSOLVED; IF A CORPORATIONDISSOLVES, OR IS CANCELLED, FOR CAUSE, BY THE TAX COMMISSIONER.#NAMECORPORATION CHARTERTRADE NAME OR DBA, IF OTHER THAN ABOVEBUSINESS ADDRESSCITY ZIP CODE TELEPHONE NO.KIND OF BUSINESSCODE NUMBER, County Auditor By DeputyThe Ohio Sales Tax Law provides that no vendor shall fail to collect the full and exacttax as required by Sections 5739.01 to 5739.31, inclusive, of the Revised Code, or fail tocomply with such sections and the rules and regulations of the tax commissioner.Whoever violates this provision shall be fined not less than twenty-five nor more thanone hundred dollars for a first offense; for each subsequent offense such person shall, ifa corporation, be fined not less than one hundred nor more than five hundred dollars, orif an individual or a member of a partnership, firm, or association, be fined not lessthan twenty-five nor more than one hundred dollars, or imprisoned not more than sixtydays, or both.192 Unit 2: Entering Into Contracts