A. Amounts Established: The annual fees for the different types of licenses granted under this chapter are established by resolution of the city council. Computation of fees for on-sale intoxicating liquor licenses shall be based upon the amount of liquor sales on which a licensee is required to pay liquor tax as shown on the licensee's Minnesota sales and use tax returns for the most recent twelve (12) months beginning September 1 and ending August 31. Copies of the returns shall be verified by a certified public accountant and shall be filed along with the renewal application. Until a liquor sales base is established, the fee for a new license shall assume the gross annual liquor sales do not exceed two hundred fifty thousand dollars ($250,000.00).
B. Payment: Payment of all license fees shall be paid in full with the submittal of an initial or renewal liquor license application. All fees shall be paid into the general fund of the city.
C. Refunds:
1. Upon rejection of any application for a license or upon withdrawal of an application before approval of the issuance of a license by the council, the license fee shall be refunded to the applicant except where rejection is for a wilful misstatement in the license application.
2. No part of the fee paid for any license shall be refunded except as authorized under Minnesota statutes section 340A.408, subdivision 5.
D. Proration Of Fee:
1. The fee for a license other than a temporary license granted after the commencement of the license year shall be prorated on a quarterly basis.
2. When the license is for a premises where the building is not ready for occupancy, the time fixed for computation of the license fee for the initial license period shall be the date the building is ready for occupancy or the date specified by the council at the time the license is granted, whichever is sooner.
E. Exception: Where a new application is filed as a result of incorporation by an existing licensee and the ownership control and interest in the license are unchanged, no additional license fee will be required.
F. Fee Reduction, Off-Sale Intoxicating Liquor Licenses: Off-sale intoxicating liquor licensees may request a reduction in their annual license fee by the amount specified in Minnesota statutes section 340A.408 if the licensee provides proof of compliance with the requirements of Minnesota statutes section 340A.408 at the time of an initial or renewal application. (Ord. 1276, 1-27-2014; amd. Ord. 1372, 9-9-2019)