7.__Notification.__A licensed distributor that does not renew or maintain a license, or that has its license suspended or revoked, shall inform in writing all its accounts in this State that it no longer holds a valid license under this section. The licensed distributor shall inform its accounts in this State within 10 business days of the event giving rise to such notice.__ Notwithstanding the provisions of section 191, the assessor may publish the names of distributors that have not renewed or maintained a license or that have had a license suspended or revoked.

Sec. 8. 36 MRSA §4403, sub-§§1 and 2, as amended by PL 2005, c. 457, Pt. AA, §6 and affected by §8, are further amended to read:

1. Smokeless tobacco. A tax is imposed on all smokeless tobacco, including chewing tobacco and snuff, at the rate of 78% of the wholesale sales price beginning October 1, 2005.

2. Other tobacco. A tax is imposed on cigars, pipe tobacco and other tobacco intended for smoking at the rate of 20% of the wholesale sales price beginning October 1, 2005.

Sec. 9. 36 MRSA §4403, sub-§3, as amended by PL 2001, c. 382, §2, is further amended to read:

3. Imposition. The tax is imposed at the time the distributor, retailer or unclassified importer brings or causes to be brought into this State tobacco products that are for sale to consumers or to retailers or for use or at the time tobacco products are manufactured or fabricated in this State for sale in this State.

Sec. 10. 36 MRSA §4404, as amended by PL 2001, c. 382, §3, is further amended to read:

§4404. Returns; payment of tax and penalty

Every distributor, retailer and unclassified importer subject to the licensing requirement of section 4402 shall on or before the last day of each month submit, on a form prescribed and furnished by the State Tax Assessor, a report together with payment of the tax due under this chapter stating the quantity and the wholesale sale sales price of all tobacco products held, purchased, manufactured, brought in or caused to be brought in