Liquor and Accommodation Act 1990 (No. 44 of 1990) | |||
| Requested: 25 May 2013 | |||
| Consolidated as at: Sessional | |||
103. Penalty for late payment of licence fees
(1) If a licensee fails to pay a licence fee or an instalment of a licence fee by the prescribed time there is payable by the licensee an additional fee of 10% of the amount due for payment.
(2) If a licensee fails to pay a licence fee or any instalment of a licence fee
the licensee's licence is suspended.(a) within one month of it becoming payable; or
(b) by any later date the Commissioner may agree
(3) The suspension of a licence in accordance with subsection (2) ends when any outstanding licence fee payable by the licensee is paid to the Commissioner.
(4) If a licensee is able to choose whether to pay a licence fee in one sum or by instalments but fails to pay either the whole licence fee or the first instalment of that fee by the prescribed time
(a) the licensee shall be taken to have chosen to pay the licence fee in one sum; and
(b) the additional fee payable by virtue of subsection (1) shall apply in respect of the whole licence fee.
if the Commissioner is satisfied that the circumstances for the late payment of the fee were such that it is appropriate to do so.(a) remit any additional fee payable by virtue of subsection (1) either wholly or in part; and
(b) permit the payment by instalments of a licence fee to which subsection (4)(a) applies