(A) There is imposed a regulatory license fee upon the gross receipts from sale of alcoholic beverages of each establishment within the city licensed to sell alcoholic beverages, by package or by drink, in the sum of three percent (3%) of the gross receipts of such establishments. The regulatory license fee is assessed at three percent (3%), based upon the city’s estimate and approved budget as to the cost of reimbursing the city for additional policing and regulatory or administrative expenses related to the sale of alcoholic beverages in the city. The regulatory license fee shall be in addition to any other taxes, fees, or licenses lawfully imposed upon such establishment.
(B) A credit shall be allowed to each establishment against the regulatory license fee equal to the annual license fees imposed in § 111.15.
(C) The regulatory license fee described in division (A) of this section shall be collected by the Administrator according to the existing framework of the occupational tax and license fee regulations of the city. Such regulatory license fee shall be payable and collectable quarterly.
(Ord. 0-83-007, passed 4-25-83; Am. Ord. 83-0-14, passed 7-25-83; Am. Ord. 0-2011-010, passed 4-25-11; Am. Ord. 0-2013-023, passed 8-12-13)
Cross-reference:
Statutory reference:
Authorization for regulatory license fee, see KRS 243.075