Loading...
HomeMy WebLinkAboutRES 516 Draft 01 1988-1992COUNTY OF HAWAII STATE OF HAWAII RESOLUTION WHEREAS, Section 281-17.5, Hawaii Revised Statutes, authorizes the Liquor Commission to change its liquor license fee structure; and WHEREAS, the Liquor Commission adopted amendments to Rule 3-3, Rule 3-4, Rule 3-5 and Rule 3-6 of the Rules and Regulations of the Liquor Commission of the Department of Liquor Control of the County of Hawaii amending the liquor license fee structure on August 6, 1992; and WHEREAS, any change in the license fee structure adopted by the Liquor Commission requires the approval of the county's legislative body and mayor; NOW, THEREFORE, BE RESOLVED by the Council of the County of Hawaii that it hereby approves the amendments relating to Rule 3-3, Rule 3-4, Rule 3-5, and Rule 3-6 of the Rules and Regulations of the Liquor Commission of the Department of Liquor Control of the County of Hawaii, as attached. BE IT FURTHER RESOLVED that copies of this resolution be transmitted to the Mayor, Liquor Commission, and Department of Liquor Control of the County of Hawaii, and be attached to all copies of the amendments hereinabove described. Dated: Hilo, Hawaii, Sex~tember 16, 1992 INTRODUCED BY: L MEMAER, COUNTY OF HAWAII COUNTY COUNCIL County of Hawaii Hilo, Hawaii I hereby certify that the foregoing RESOLUTION was by the vote indicated to the right hereof adopted by the COUNCIL of the County of Hawaii on Rao mb _r 1 6 , 1~2_, & PRESIDING OFFICER ROLL CALL VOTE AYES NOES A BS EX ARAKAKI X _ DE LIMA DOMINGO HALE X N7 X LAI MAKUAKANE RUDDLE X SCHUTTE X Reference C-3982/FC Report 600 RESOLUTION NO. Jrl6 92 ~- ' AMENDMENTS TO THE RULES AND REGULATIONS OF THE LIOUOR COMMISSION OF THE COUNTY OF HAWAII STATE OF HAWAII The Liquor Commission of the Department of Liquor Control of the County of Hawaii, State of Hawaii, amends its rules and regulations as follows: Section 1. Rule 3-3 is amended to read as follows: RULE 3-3 LICENSE FEES, PERMIT FEES, SCHEDULE. [The fees for licenses and permits of the several classes and kinds of liquor licenses and permits in the County of Hawaii shall be as hereinbelow provided, the same being per annum except where otherwise specified:] All licensees shall oav an 3-'~-A plus the oercentaae fee as defined in Rule '~ 3 B A. BASIC FEE. The basic fee for licenses of ea h of the several classes and kinds shall be as set forth herein and shall be due as provided in Rule 3-4. CLASS KIND FEE 1. Manufacturers (a) Beer .............................. $ 400 (including (b) Wine .............................. 400 rectifiers) (c) Alcohol . ......................... 200 (d) Other liquors ..................... 640 2. Restaurant (a) General ........................... 600 [and one percent of gross sales exceeding $60,000.] (b) Beer and Wine ..... ............... 300 [and one percent of gross sales exceeding $30,000.] (c) Beer ............. ................. 150 [and one percent of gross sales exceeding $15,000.] 3. wholesale (a) General.. ..... ................. 1,200 (b) Beer and Wine .... ................. 420 (c) Alcohol .......... ................. 32 4. Retail (a) General .......... ................. 560 [and one percent of gross sales exceeding $56,000.] (b) Beer and Wine.. ............... 260 [and one percent of gross sales exceeding $26,000.] (c) Alcohol .......... ................. 16 5. Dispenser (a) General ........................... 600 [and one percent of gross sales exceeding $60,000.] (b) Beer and Wine .... ................ 300 [and one percent of gross sales exceeding $30,000.] (c) Beer ............. ............. 150 [and one percent of gross sales exceeding $15,000.] 6. Club ............. . ................................ 320 [and one percent of gross sales exceeding $32,000.] 7. vessel ........... .................................... 210 8. Transient vessel licenses per day per port........... 25 9. Tour or cruise ve ssel ................................ 210 [and one percent of gross sales exceeding $21,000.] 10. Special licenses (a) Beer..... ................. 15 (b) Beer and Wine ................ 20 (c) General ...................... 35 11. Cabaret .......... . .................................. 750 [and one percent of gross sales exceeding $75,000.] 12. Hotel ............ . ................ ............... 1,200 [and one percent of gross sales exceeding $120,000.] 13. Caterer ............................................. 120 19. Solicitors and representative permits (a) Alcohol.. ................. 5 (b) Beer and Wine ................ 120 (c) General ...................... 180 15. Temporary . ........................................... 50 16. Importatio n permit ................................... 2.50 17. Trade show permit .................................... 25 18. Trade name change .................................... 25 19. Duplicate license .................................... 2 -2- upon the following formula: EE - (BF + C) __ percentage Not to Exceed 1% TFGS RULE 3-4 EE = Estimated Expenditures (current fiscal year) BF = Basic Fees (current fiscal year) C = Carryover (excess fees from prior fiscal year) TFGS = Total Final Gross Sales (prior license year) C. COMPUTATION. Licensees in the above-mentioned classes shall file with the director on a form prescribed by the commission a report showing cross sales of liquor and any other pertinent record or records requested times or intervals as the director may require. After a tally of the total cross sales of all licensees, the percentage fee due and payable shall be assessed each Section 2. Rule 3-4 is amended to read as follows: LICENSE FEES; WHEN DUE; HOW RECEIVED. A. FEES DUE. WHEN. The [minimum] basic fee as prescribed by Rule 3-3=$ for any license or permit issued hereunder shall be due and payable in advance of or on June 30 of each year. The fee for a license or permit issued July 1 shall be for a full year. fee paid [for a license or permit issued on any other date] shall be reckoned proportionally from the first day of the month on which the license or permit is issued to the expiration date. Full payment of a prorated license fee is due and payable at the time the license is issued[.] and [T] S.he Additional vessel, special and temporary license fees shall be paid in full at the time of filing the application. The fee for a solicitor or representative's alcohol permit, regardless of when the same is issued shall be the full amount of the basic annual fee. -3- B. CHANGE TO HIGHER KIND OR DIFFERENT CLASS. A holder of a license who applies for a higher kind of license within the class of [his] }~y,@ eaisting liquor license or a higher class of license on the same premises shall be credited with the unused portion of the current basic license fee in computing the fee for the new license. C. CHANGE TO LOWER CLASS OF KIND. A licensee who desires to lower the class or kind of license or terminate a category of license shall file written notice to the Commission for its approval and state the effective date of the change. D. FORFEITURE OF FEES; WHEN. Upon termination of business by a licensee and upon revocation or cancellation of the license (by the Commission], all fees paid for the remaining unexpired term shall be forfeited. Section 3. Rule 3-5 is amended to read as follows: RULE 3-5 PAYMENT OF FEES UPON TRANSFER OF LICENSE. A. [PRELIMINARY REPORT. A transferor shall file a preliminary report of gross liquor sales current to the end of the month immediately preceding the preliminary hearing of the application for transfer of the license prior to the preliminary hearing. B.] FINAL REPORT AND (ADDITIONAL] PERCENTAGE FEE BY TRANSFEROR. Prior to the transfer of a license, the fee for which is based on gross sales, the transferor shall file a final report of gross sales [and pay in full any additional fee which may have accrued through the exercise of the license by the transferor] within [30] 10 days of the approval by the Liquor Commission or actual transfer of the license. Transferor shall be notified of the percentage fee and the transfer shall not be compl ntil the percentage fee is paid. [C] H. FINAL REPORT AND [ADDITIONAL] PERCENTAGE FEE BY TRANSFEREE; WHEN. If the transferor fails to submit a final report and [additional] pav the percentage fees upon transfer of such a license, the transferee shall be responsible for any [additional] percentage fee based on the total gross liquor sales for the entire term for which the license was exercised by the tranferor; provided that any payment made by the transferor during the term of the license on account of such accrual, shall be considered as payment 'toward any (additional] percentage fee which may be chargeable against the transferee upon expiration or termination of such license. -4- Section 4. Rule 3-6 is amended to read as follows: RULE 3-6 GROSS LIQUOR SALES REPORT. A. FILING. Licensees [whose license fees are based on gross sales as provided by Rule 3-3] holding C1a55 2 4 5. 6. 9. 11 and 12 licenses shall file, on a form provided by the Department, a report showing the true and accurate gross sales of liquor [and the additional fee due and payable] for the license year. Reports shall be completed and filed with the department as follows: 1. On or before January 31, an initial gross sales report for the report period July 1 to December 31. 2. On or before July 31, a final gross sales report for [the] that license year [together with the additional fee due and payable]. 3. [Within 30 days of] Forthwith upon cancellation or revocation, a final gross sales report [together with the additional fee]. 4. At such other times as the Commission may direct. B. [ADDITIONAL] PERCENTAGE FEE DUE; WHEN. The [additional] percentage fee based on gross sales of liquor shall be due and payable within 30 days [after the date of expiration of such license] from the date of the Notice of Percentage Fee Due. In Case of revocation or cancellation of such license, the [additional] percentage fee chargeable against such license shall become due and payable within 30 days [of the cancellation or revocation] from the date of the notice. Irv licensee who fails to file said report on or before the due date shall not exercise the license after the due date and until the said report shall have been filed. C. [NEW LICENSE. Where a retail, dispenser, club, cabaret, hotel, or tour or cruise vessel license is issued after July 1 of any year and the licensee is required to pay only a proportional amount of the minimum annual license fee, any additional license fee based on gross sales of liquor shall be determined by deducting the proportional amount of the minimum license fee actually paid at the time of issuance of license from the total fee which may have accrued on the basis of gross sales. D.] RECORDS AND ACCOUNTS. All licensees who are required to submit gross liquor sales reports to the Department shall keep, within the State of Hawaii, a set of books or records which shows all income, purchases and -5- expenses of [their] ~hg liquor licensed business. These books and records, including but not limited to daily sales records, employee time sheets, and invoices, shall be made available for inspection and/or auditing by the Department within 48 hours from the time the licensee is notified by the Director. Section 5. SEVERABILITY. In the event that any portion of this amendment is declared invalid, such invalidity shall not affect the other parts of this amendment. Dated: Hilo, Hawaii, August ~, 1992. LIQUOR COMMISSION OF THE DEPARTMENT OF LIQUOR CONTROL COUN OF I, ST TE OF HAWAII C...r J S BEIMBORN Its Chairperson Notice of Public Hearing Hawaii Tribune-Herald: April 6, 1992 West Hawaii Today: April 6, 1992 Date and Place of Public May 7, 1992, Kamehameha May 12, 1992, Hilo Lagoon APPROVED: Hearing: Kona Surf Resort and Country Club, Ballroom, Kailua-Kona, Hawaii Dept. of Liquor Control Centre, Suite 230, Hilo, Hawaii R, C my f H waii Date: ~ 3- APPROVED AS TO FORM: C~ De y Corporation Counsel Da e: AL~" ~ '= `'92 APPROVED BY COUNTY COUNCIL, County of Hawaii, on the day of 1992. By, COUNCIL CHAIRPERSON Date: I hereby certify that the foregoing amendment was received on this day of 1992. County Clerk County of Hawaii -6-