(A) All licenses permitted under state law for a city with a population of the fourth class shall be allowed and all licenses granted under this chapter shall be approved and issued by the City ABC Administrator. All license fees from licenses issued under this chapter shall be collected by the City ABC Administrator.
(B) All licenses approved by the City ABC Administrator and issued by the city shall begin on July 1 of any year and shall expire on June 30 of the following year.
(C) All fees that are imposed by KRS 243.030 and 243.040 are to be paid to the Kentucky ABC. In addition to those fees paid to the Kentucky ABC, any licensee engaged in the sale, possession or distribution of spirituous, vinous or malt liquors, or operating a brew-on-premises establishment, shall pay the following fees to the City ABC Administrator, which are authorized under KRS 243.070, and the fees shall be paid when application for a license is made.
(D) Fees.
Distilled spirit licenses | As set forth in KRS 243.030 |
Distilled spirit licenses | As set forth in KRS 243.030 |
Rectifier’s license - class A, per annum | $2,580 |
Rectifier’s license - class B, per annum | $825 |
Brewer’s license, per annum | $2,580 |
Microbrewery license, per annum | $520 |
Wholesaler’s distilled spirit and wine license, per annum | $2,060 |
Distributor’s license, per annum | $520 |
Quota retail package license, per annum | $570 |
Quota retail drink license, per annum | $620 |
Special temporary license, per event | $50 |
Special temporary auction license, per event | $100 |
Limited restaurant license, per annum | $780 |
Limited golf course license, per annum | $720 |
Qualified historic site license, per annum | $1,030 |
Extended hours supplemental license, per annum | $2,060 |
NQ-1 retail drink license (nonquota), per annum | $4,120 |
NQ-2 retail drink license (nonquota), per annum | $830 |
NQ-3 retail drink license (nonquota), per annum | $310 |
NQ-4 retail malt beverage drink license (nonquota), per annum | $210 |
Secondary NQ malt beverage “retail package” license, per annum | $50** |
Secondary NQ-4 malt beverage “retail drink” license, per annum | $50** |
Supplemental bar license - fee for first 5, no additional charge after 5 | |
NQ-2 retail drink | $830 |
Limited restaurant | $780 |
Limited golf course | $720 |
Quota retail drink | $620 |
NQ-3 retail drink | $310 |
** The qualifying holder of either type of retail malt beverage (beer) licenses (either the NQ-4 retail malt beverage drink or the NQ- retail malt beverage package license) may add the second license for a reduced licensing fee of $50 per annum. | |
A caterer’s license may be issued as a supplementary license to a caterer that holds a quota retail package license, a quota retail drink license, an NQ1 license, an NQ2 license, or a limited restaurant license. The caterer’s license may be issued as a primary license to a caterer in any wet territory or in any moist territory under KRS 242.1244 for the premises that serves as the caterer’s commissary and designated banquet hall. No primary caterer’s license shall be issued to a premises that operates as a restaurant. The alcoholic beverage stock of the caterer shall be kept under lock and key at the licensed premises during the time that the alcoholic beverages are not being used in conjunction with a catered function. All caterer’s licensees shall comply with KRS 243.033. | |
Caterer’s license (even if supplementary), per annum | $830 |
Special Sunday retail drink license, per annum | $520 |
(1) * Any licenses issued after January 1 of any year shall be assessed a fee equal to one-half of the annual fee for the remainder of the license period.
(2) In addition to the above-mentioned fees, a regulatory license fee on gross receipts shall be imposed as follows.
(a) Pursuant to KRS 243.075, there is hereby imposed a regulatory license fee on the gross receipts of sale of alcoholic beverages of each license issued by the City ABC Administrator. The regulatory license fee shall be 5% 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 5% of gross sales. The regulatory license fee shall be 5% on gross retail sales of package malt beverages. These fees shall be paid quarterly. For year 2013—2014 and thereafter, the city shall adopt at the budget adoption for each subsequent fiscal year, such annual rate for the regulatory license fee 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 in the city. 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 shall adjust the fee.
(b) Payment of such regulatory fee shall be remitted to the City ABC Administrator, and shall be held in a separate account maintained for the purpose of fully reimbursing the city for the estimated cost of any additional policing, regulatory or administrative expense related to the sale of alcoholic beverages in the city. The regulatory license fee shall be in addition to any other taxes, fees or licenses permitted by law, except that a credit against a regulatory license fee in the city shall be allowed in an amount equal to any license fee imposed by the city pursuant to KRS 243.070. Payment of the regulatory license fee shall accompany the tax return approved for such use by the city. The return and payment are due no later than by the end of the month immediately following each calendar quarter (July 1 to September 30; October 1 to December 31; January 1 to March 31; April 1 to June 30).
(c) Failure to pay such quarterly remittance within ten days of the due date constitutes a violation and subjects the licensee to suspension or revocation. A civil action may be filed by the city to collect the unpaid fee, penalties and interest. If such a civil action is filed, the licensee shall be responsible for the expense of attorney fees and the costs associated with prosecuting the civil action.
(d) Penalty for failure to file a return and pay quarterly remittance by the due date shall be 5% of the tax for each 90 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 apply to any late payments.
(Ord. 11-2012, passed 9-4-2012; Ord. 13-2012, passed 11-5-2012; Ord. 14-2012, passed 1-7-2013; Ord. 3-2013, passed 3-4-2013; Ord. 11-2013, passed 7-1-2013; Ord. 21-2013, passed 11-4-2013; Ord. 3-2015, passed 6-1-2015; Ord. 9-2017, passed 9-5-2017; Ord. 13-2018, passed 10-1-2018)