(A) A regulatory license fee in the amount of 1% is imposed annually upon the gross receipts of each establishment located in the city and licensed to sell alcoholic beverages by the drink for consumption on the premises, for the purpose of full reimbursement to the city of the estimated costs of any additional policing, regulatory, legal or administrative related expenses. The regulatory license fee shall be in addition to any other taxes, fees, or licenses permitted by law, but a credit against the fee shall be allowed in an amount equal to the license fee imposed in §§ 116.09 and 116.11 herein.
(B) The City Council shall adopt at the beginning of each budget period for each fiscal year such a percentage rate as shall be reasonably estimated to insure full reimbursement to the city for the cost of any additional policing, regulatory, or administrative expenses relating to this chapter.
(C) Payment of the regulatory license fee shall accompany tax returns approved for use by the City ABC Administrator, submitted to the City Clerk by the twentieth day of the month following the quarter for the preceding quarter’s sales. There shall be a quarterly credit equal to one-fourth of the original initial license cost, representing the pro rata portion of the initial license cost for which provision is made in this chapter.
(D) Failure to pay the quarterly remittance within ten days after the due date shall constitute a violation of this chapter, and in addition, shall constitute grounds for an immediate 30-day suspension of the license for which provision is made herein.
(Ord. 2005-03, passed 8-17-05; Am. Ord. 2019-05, passed 9-9-19; Am. Ord. 2021-04, passed 7-12-21; Am. Ord. 2022-04, passed 9-12-22) Penalty, see § 116.99