(A) A regulatory license fee will be imposed on the gross receipts of sale of alcoholic beverages of each license issued within the city limits of Ashland. This rate will be set and adopted by chapter during each budget period. The rate is based upon the reasonable estimate compiled by the affected city departments of the costs involved in regulation, administration or policing of this chapter. When the Board of Commissioners adopts its annual budget each year the percentage rate being charged shall be reviewed to insure full reimbursement to the city for the cost of any additional policing, regulatory or administrative expenses related to the sale of alcoholic beverages, and the fee charged hereunder may be raised or lowered based upon the cost of the city to regulate and police the sale of alcoholic beverages. Such fee shall be in addition to any other tax, fee or license permitted by law, but a credit against such fee shall be allowed in an amount equal to the license or fee imposed under § 111.19 and such regulatory fee shall be applied annually from July 1 to June 30.
(B) Payment of such fee shall accompany the tax returns approved for such use by the City Manager or his designee and shall be submitted to the City Administrator by the twentieth day of each month for the preceding month's sales one-twelfth of the fee required under § 111.19 shall be deducted each month as credit.
(C) Failure to pay such monthly remittance within ten days of the due date shall constitute a violation and subject the offending licensee to suspension or revocation.
(D) Penalty for the failure to file a return and/or to pay monthly remittance by its due date is 5% of the tax owed for each 30 days or fraction thereof. The total late filing penalty shall not exceed 25% of the tax, provided, however, that in no case shall the penalty be less than $10.
(E) Interest at the rate of 8% per annum shall be applied to any late payments.
(Ord. 8, 2021, passed 1-28-21; Am. Ord. 96, 2022, passed 6-9-22)