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Liquor and Accommodation Act 1990 (No. 44 of 1990)
Requested:  2 Oct 2014
Consolidated as at:  Sessional

100. Commissioner to assess liquor licence fees

      (1) The Commissioner shall –

(a) assess the licence fees payable by a licensee; and

(b) send a notice to the licensee informing the licensee of the amount of the licence fee the licensee is required to pay.

      (2) If –

(a) a licensee fails to provide the Commissioner with an abstract in accordance with this Part; or

(b) an abstract provided to the Commissioner is incomplete, inaccurate or insufficient to enable the Commissioner to assess the licence fee payable by the licensee –

the licence fee payable by the licensee is such amount as the Commissioner assesses to be reasonable in all the circumstances.

      (3) If the Commissioner is satisfied that an incorrect assessment of a licence fee was made because incorrect information was provided by the licensee the Commissioner may –

(a) reassess the licence fee; and

(b) where –

(i) the reassessed fee is more than the fee originally assessed; and

(ii) the Commissioner is satisfied that the incorrect information was known or ought to have been known to the licensee –

impose a supplementary licence fee on the licensee of an amount, as determined by the Commissioner, being –

(iii) not less than the amount by which the reassessed fee exceeded the fee originally determined; and

(iv) not more than 3 times that amount.

      (4) A supplementary licence fee is payable 7 days after notice that the fee has been imposed is served on the licensee.

      (5) If the Commissioner is satisfied that an assessment of a licence fee was too high the Commissioner may –

(a) reassess the fee; and

(b) either –

(i) refund any over-payment; or

(ii) remit any subsequent licence fee or any instalment of a licence fee payable by the licensee to the extent of any over-payment.