Pursuant to KRS 243.075(1) there is hereby imposed a regulatory license fee upon the gross receipts of each establishment licensed to sell alcoholic beverages. The regulatory license fee shall be four percent (4%) of gross sales of all alcoholic beverages sold by the drink. In the case of retail sales of package distilled spirits and wine, the regulatory license fee shall be six percent (6%) of gross sales of the same. The regulatory license fee shall be six percent (6%) on gross sales of package malt beverages. The regulatory license fees imposed under this section are reasonably estimated to fully reimburse the city estimated costs of additional policing, regulatory, and administrative expenses related to the sale of alcoholic beverages. The City Council shall adopt at the budget adoption for each subsequent fiscal year, such annual rates for regulatory license fees as shall be reasonably estimated to ensure full reimbursement to the city for the cost of any additional policing, regulatory, or administrative expense related to the sale of alcoholic beverages. Should the city fail to address the regulatory license fee in any budget, then the regulatory license fee shall remain at the level at which it was last fixed until such time as the City Council shall adjust the fee. Regulatory license fees under this section shall be in addition to any other taxes, fees, or licenses permitted by law, except that a credit against payment of a regulatory license fee shall be allowed in an amount equal to any licenses or fees imposed by the city pursuant to KRS 243.070. The City Clerk shall immediately notify the ABC Board of the amount of license fees fixed under this section.
(Ord. 05-2016, passed 10-17-16)