(A) Purpose. This subchapter is adopted to impose a regulatory license fee upon each permitted establishment’s sale of alcoholic beverages. The intent is to permit the collection of this regulatory fee is to reimburse the city for policing, regulatory or administrative costs related to sale of alcoholic beverages.
(1) The license holder shall pay this fee.
(2) The city will use such fee for any and all costs incurred for regulating and policing alcohol use in the city and municipal aid calls.
(3) The City Council shall adopt at the budget adoption for each subsequent fiscal year, such annual rate for the regulatory license fee. 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 Council shall adjust the fee.
(B) Collection of regulatory license fee.
(1) 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 costs 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 license 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.
(2) Failure to pay such quarterly remittance within 15 days of the due date constitutes a violation and subjects the licensee to suspension or revocation.
(Ord. 772, passed 5-12-2022) Penalty, see § 117.99