(A) Pursuant to KRS 243.075, there is hereby imposed a license fee and a regulatory fee on the gross receipts of sale of alcoholic beverages of each license issued by the ABC Administrator.
(1) The license fee and regulatory fee shall be set by resolution of the County Fiscal Court, and shall be available from the County ABC Administrator.
(2) The regulatory fee shall be established to generate revenue that does not exceed the total of the reasonable expenses actually incurred by the county in the previous fiscal year for the cost of administration of this chapter, substance abuse education and additional policing.
(3) Should the Fiscal Court fail to address the regulatory fee in any year, then the fee shall remain at the level at which it was last fixed.
(B) Payment of the regulatory fee shall be remitted to the County ABC Administrator, who shall transmit fees upon collection to the County Treasurer, to be held in a separate account maintained for the purpose of fully reimbursing the county for the estimated cost of regulatory and administrative fees, substance abuse education, and any additional policing related to the sale of alcoholic beverages in the county.
(C) The regulatory license fee shall be in addition to any other taxes, fees or licenses permitted by law, except that a quarterly credit of 25% against the annual regulatory license fee in the county shall be allowed. Payment of the regulatory license fee shall accompany the tax return approved for that use by the county. 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).
(D) Failure to pay the quarterly remittance within ten days of the due date constitutes a violation and subjects the licensee to suspension or revocation. A civil action maybe filed by the county 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.
(Ord. KOC 16-410-181, passed 5-17-2016) Penalty, see § 110.999