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101 E Main St,
Georgetown, KY 40324
101 E Main St, Georgetown, KY 40324
(502) 863-7850
(502) 863-7850
CALL US NOW
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Georgetown, KY 40324
(502) 863-7850
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Youtube
Contact Us
101 E Main St,
Georgetown, KY 40324
(502) 863-7850
CALL US NOW
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SCOTT COUNTY FISCAL COURT ORDINANCE NO. 22-03 *** *** *** *** AN ORDINANCE ESTABLISHING A REGULA TOR Y LICENSE FEE ON THE SALE OF ALCOHOLIC BEVERAGES IN SCOTT COUNTY WITNESSETH: WHEREAS, the County of Scott, has previously authorized the sale of alcoholic beverages in Scott County in Ordinance No. 19-1 I ; and WHEREAS , KRS 233.075 authorizes the county to impose a Regulatory License Fee on the sale of alcohol beverages sold in the county , that is reasonably estimated to fully reimburse the county for the estimated costs for any policing, regulatory , or administrative related expenses; and WHEREAS , the Scott County Fiscal Court desires to impose said fee to recoup these expenses; NOW THEREFORE, BE IT ORDAINED BY THE SCOTT COUNTY FISCAL COURT as follows: SECTION 1. Regulatory License Fee A. Pursuant to KRS 243.075, there is hereby imposed a regulatory license fee upon the gross receipts of the sale of alcoholic beverages of each establishment located outside the limits of the Cities of Georgetown, Sadieville and Stamping Ground but within the geographical boundaries of Scott County licensed to sell alcoholic beverages. As of the time of adoption of this ordinance, the regulatory license fee shall be 5% of gross sales of all alcoholic beverages sold by the drink. In the case of retail sales of package distilled spirits and wine, the regulatory license fee shall be 5% of gross sales. The regulatory license fee shall be 5% on gross retail sales of package malt beverages. Thereafter , pursuant to KRS 243.075 the Scott County Fiscal Court shall adopt at the budget adoption for each subsequent fiscal year, such annual rate for the regulatory license fee as shall be reasonably estimated to ensure full reimbursement to the county for the cost of any additional policing, regulatory , or administrative expense related to the sale of alcoholic beverages in the county. Should the county fail to address the regulatory license fee in any hudget, then the regulatory license fee shall remain at the level at which it was last fixed until such time as the Scott County Fiscal Court shall adjust the fee SECTION 2. Payment of Fee A. Payment of such regulatory fee shall be remitted to the Local ABC Administrator , and shall be held in a separate account maintained for the purpose of fully reimbursing the county for the estimated cost of any additional policing, regulatory or administrative expense related to the sale of alcoholic beverages in the county. The regulatory license fee shall be in addition to any other taxes, fees or licenses pennitted by law. Payment of the regulatory license fee shall accompany the tax return approved for such use by the Scott County Fiscal Court. The return and payment are due no later than by the end of the month immediately following each calendar quarter . SECTION 3. Failure to Pay Fee and File A Return