(A) Expiration of license; proration of fees.
(1) All city licenses, except temporary licenses, shall begin on May 1 of any year and shall expire on April 30 of the following year, as set forth in KRS 243.090 and 804 KAR 4:390.
(2) Upon final approval of a licensee’s application, he or she shall be charged the full fee for the respective license if six months or more remain before the license is due to be renewed, and one-half the fee if less than six months remain before the license is due to be renewed.
(3) No abatement of license fees shall be permitted to any person who held a license of the same kind for the same premises in the preceding license and who was actually doing business under the license during the last month of a preceding license period.
(B) Payment of license fees; delinquency.
(1) No licensee shall enter into, or begin operating, any business for which a license is required by this chapter until the license fee has been paid in full. The fee for renewal of any license shall be paid with the renewal application.
(2) Failure to pay any license fee within ten days after it becomes due shall result in a penalty. Any licensee failing to pay the fees, including penalties, within ten days after such fees are due may be subject to revocation of the license and to other penalties as provided in this chapter.
(C) Refund of fees.
(1) Pro-ration of fees shall be as provided for state licenses in KRS 243.090. In the event any licensee shall cease doing business for any reasons, no refund of the city license fee shall be granted to such licensee.
(2) In the event a violation of this chapter occurs that results in the suspension or revocation of the license, the city shall not be required to refund any portion of the license fee.
(D) Regulatory license fee.
(1) (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 licensee who has a local license issued by the City ABC Administrator.
(b) The city’s 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.
(2) (a) Payment of said regulatory fee shall be remitted to the City ABC Administrator, who shall transmit all fees to the City Clerk/Treasurer, or his or her designee, for deposit into the appropriate designated account. The city may use said fees as permitted by law, including, but not limited to: any cost of additional policing; or regulatory or administrative expenses related to the sale of alcoholic beverages in the city.
(b) The regulatory license fee shall be in addition to any other 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 shall be based on paperwork required by the local and/or State ABC Administrator, which may include, but is not limited to: tax returns; and financial statements.
(c) Said paperwork and payment will be due according to the schedule set forth by the Mayor, or his or her designee, which may be set at, but is not limited to time periods consisting of a monthly or quarterly billing by the local Alcoholic Beverage Control office and/or the city.
(3) Failure to pay such remittance within ten days of the due date constitutes a violation and shall subject a licensee to suspension or revocation.
(4) Interest at the rate of 10% per annum will apply to any late payments.
(E) Disposition of fees and any other type of payment to the city. The City ABC Administrator shall transmit all fees and any other types of payment made to the city upon collection to the City Clerk/Treasurer, or his or her designee, for deposit into the appropriate designated account.
(Ord. 05-2019, passed 12-30-2019) Penalty, see § 115.999