Payment of license fees and regulatory fees shall be remitted to the City Clerk. Regulatory fees imposed in accordance with KRS 243.075(1) shall be used 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. All regulatory license fees shall be in addition to any other taxes, fees or licenses permitted by law, except that a credit against regulatory license fees in the city shall be allowed in an amount equal to any license fee imposed by the city pursuant to KRS 243.070. Regulatory fees shall accrue and be paid on a monthly basis. Monthly regulatory fees shall be calculated based upon gross receipts from the sale of alcoholic beverages of each establishment licensed to sell alcoholic beverages. Monthly regulatory fees shall include regulatory fees based upon gross receipts from the sale of alcoholic beverages starting from and including the first calendar day of each month and for each day of the month thereafter including the last calendar day of each month. Regulatory fees which accrue in any given month are due and shall be paid to the city no later than by the twentieth (20th) day of each month immediately following each calendar month in which the fees accrued. If the twentieth (20th) day of the month falls on a Saturday, Sunday, or state or federal holiday the deadline for payment of monthly regulatory fees shall be the next business day of the city government. Failure to pay such monthly remittance within ten (10) days of the due date constitutes a violation and will subject the licensee to suspension or revocation. Penalties for failure to pay monthly remittance by the due date are as follows: If the monthly regulatory fees are paid in full within five (5) days of the due date, the licensee will only be charged a $25.00 "late fee." If monthly regulatory fees and the $25.00 late fee are not paid in full within five (5) days following the due date to pay the monthly regulatory fees, an additional late fee of $25.00 shall be charged to the licensee for each day following the fifth (5th) day from the due date of the monthly regulatory fees.
(Ord. 6-2020, passed 12-14-20)