(A) A regulatory license fee is imposed on the gross receipts of sale of alcoholic beverages of each license issued by the City ABC Administrator. Said license fee shall be set by the City Council in the annual budget for each fiscal year and such percentage rate shall be established to generate revenue that does not exceed the total of the reasonable expenses actually incurred by the city in the previous fiscal year for the additional cost, as demonstrated by reasonable evidence, of policing, regulation and administration as the result of the sale of alcoholic beverages within the city. 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 the amount equal to the license or fee imposed and such regulatory fee shall be applied annually from July 1 to June 30.
(B) For retail drink license, quota retail package license and limited golf course license, payment of such regulatory fees shall be remitted to the City ABC Administrator, and shall accompany the alcohol regulatory fee returns approved for such use by the city. These returns and payments are due monthly by the twentieth day of the following month at which time one-twelfth of the annual fees shall be deducted as a credit. Regulatory fee form is due by above date even if no fee is due, and will be subject to fines. (See division (H) of this section).
(C) For all other licenses, payment of such regulatory fees shall be remitted to the City ABC Administrator, and shall accompany the alcohol regulatory fee returns approved for such use by the city. These returns and payments are due no later than by the end of the month immediately following each calendar quarter at which time one-fourth of the annual fees shall be deducted as a credit. (Due April 30, July 31, October 31 and January 31). Regulatory fee form is due by above date even if no fee is due, and will be subject to fines. (See division (H) of this section).
(D) Failure to pay such quarterly remittance within ten days of the due date constitutes a violation and subjects licensee to suspension or revocation of their license.
(E) Penalty for failure to file a return and pay monthly remittance by the due date is 5% of the fee for each 30 days or fraction thereof. The total late filing penalty shall not exceed 25% of the fee, provided, however, in no case shall the penalty be less than $10.
(F) Penalty for failure to file a return and pay quarterly remittance by the due date is 5% of the fee for each 90 days or fraction thereof. The total late filing penalty shall not exceed 25% of the fee, provided, however, in no case shall the penalty be less than $10.
(G) Interest at the rate of 8% per annum will apply to any late payments.
(H) If regulatory fee form is due, but no payment is applicable and the form is late, a flat late fee of $50 will apply. If not received within ten days from due date, $100 late fee will apply. Anything past due, this period will be subject to suspension.
(Ord. 34-2022, passed 11-7-2022)