(A) No license to sell alcoholic beverages shall be granted to any person who is delinquent in the payment of any taxes due to the County Fiscal Court at the time of issuing the license. Nor shall any license be granted to sell on any premises or property, owned and occupied by the licensee, on which there are any delinquent taxes or liens or any other obligations owed to any county public agency.
(B) Where the property or premises on which a license to sell is sought, is rented or occupied by the applicant for a license but is owned by another, no license shall be granted if the taxes or liens of the County Fiscal Court due on the property or premises have not been paid. In such cases, the County ABC Administrator may not issue a license to sell alcohol until the Administrator has received from the applicant a written statement from the County Sheriff, indicating that the applicant for the license and the owner of the property or premises on which the license is sought have paid in full all unpaid and delinquent taxes or other obligation(s) owed to any county public agency.
(Ord. KOC 16-410-181, passed 5-17-2016)