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Liquor and Accommodation Act 1990 (No. 44 of 1990)
|Requested: 7 May 2015|
|Consolidated as at: Sessional|
98. Licence fees
(1) A licence fee is payable by a licensee to the Commissioner on the grant of the licence and subsequently on 1 January in each year.
(2) Subject to subsections (8), (9) and (10), the licence fee payable by a licensee is
(a) an amount equal to the prescribed percentage of the value of the relevant liquor; or
(b) if that amount is less than any prescribed minimum fee or no relevant liquor is sold under the licence the prescribed minimum fee payable in respect of the licence.
(3) In subsection (2), prescribed percentage means
(a) 5%, in the case of light beer or reduced alcohol wine; or
(b) the percentage prescribed, in the case of relevant liquor that is within a prescribed class of liquor; or
(c) 11%, in any other case.
(4) In subsections (2), (3), (8) and (10), relevant liquor means
but does not include liquor declared to be exempt liquor in accordance with subsection (11).
(a) in respect of a special licence under which, in the opinion of the Commissioner, liquor is sold primarily or exclusively to other licensees for the purposes of reselling it on their licensed premises or in respect of an off-licence any liquor sold on the licensed premises specified in that special licence or off-licence during the relevant period, other than liquor sold to other licensees for such purposes; and
(b) in respect of any other liquor licence the liquor purchased or otherwise obtained during the relevant period for sale on the premises specified in the licence, other than liquor purchased or otherwise obtained for sale to other licensees for the purposes of reselling it on their licensed premises
(5) In subsection (4), relevant period means the period of 12 months ending on the last day of the preceding June.
(6) In subsection (2) the value of liquor is
(a) in the case of liquor sold or otherwise disposed of on premises specified in an off-licence
(i) the price at which it was sold; or
(ii) if, in the opinion of the Commissioner, it was sold or otherwise disposed of at less than the price that would generally be charged for it the price, as determined by the Commissioner, that would generally be charged for it; and
(b) in the case of liquor purchased or otherwise obtained for sale on premises specified in any other type of liquor licence
(i) the price at which it was purchased; or
(ii) if, in the opinion of the Commissioner, it was purchased or otherwise obtained at less than the price that would generally be payable for it the price, as determined by the Commissioner, that would generally be payable for it.
(7) In subsection (6), price means
(a) with respect to the purchase of liquor the total amount that would normally be required to be expended by the purchaser to purchase the liquor; and
(b) with respect to the sale of liquor the amount as determined in the prescribed manner by reference to the gross amount paid for the liquor on it being sold.
(8) The licence fee payable
shall be calculated, in accordance with subsection (2)(a), by reference to an estimate, made by the Commissioner, of what the value of the relevant liquor would have been if the licensee had been able to trade on the licensed premises during the relevant period, and shall be proportionately reduced having regard to the period that has expired since the last 1 January.
(a) on the grant of a licence in respect of premises which are to be used immediately for the sale of liquor; and
(b) in the case of premises originally licensed before construction or in the course of construction or alteration and which are to be used for the sale of liquor for the first time
(9) If the Commissioner is satisfied that through circumstances beyond the control of a licensee the licensed premises are unable to be used to sell liquor or to sell liquor at the rate anticipated the Commissioner may abate the licence fee payable by the licensee or any instalment of that fee to such extent as the Commissioner considers appropriate.
(10) Where a licence fee has been abated any subsequent licence fee that would otherwise be calculated by reference to the sale of liquor during the period when the licensed premises were unable to be used to sell liquor or to sell liquor at the rate anticipated shall be calculated by reference to an estimate, made by the Commissioner, of what the value of the relevant liquor would have been during that period if the licensed premises could have been used to sell liquor at the rate anticipated.
(11) The Treasurer may, by order, declare
to be exempt liquor for the purposes of subsection (4).
(a) any liquor or class of liquor; or
(b) any liquor sold to any person or any class of person
(12) A licence fee is not payable under this section in respect of a special licence that authorizes the sale only of local wine on a part of premises where
(a) fruit used to produce local wine is grown; or
(b) local wine is produced.