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Liquor and Accommodation Act 1990 (No. 44 of 1990)
Requested:  24 May 2013
Consolidated as at:  Sessional

Division 8 - Licence fees

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 –

(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 –

(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 –

(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.

99. Termination payment

      (1) If a licence ceases to be valid the Commissioner may charge a termination payment equal to the amount that would have been payable under the licence on the next 1 January had it continued to be valid until that date less the amount that became payable under the licence on the previous 1 January.

      (2) In calculating, for the purpose of subsection (1), the amount that would have been payable on the next 1 January, the Commissioner shall apply the provisions of section 98 except that the Commissioner may use as the relevant period for the purpose of section 98(5) either the period of 12 months referred to in that section or the period of 12 months ending when the licence ceased to be valid.

      (3) For the purposes of assessing any fee to be paid under subsection (1) the former licensee shall, if required to do so by the Commissioner, provide to the Commissioner, within the month after the licence ceased to be valid, with abstracts of the records kept by the former licensee in respect of the periods referred to in subsection (2).

      (4) The provisions of section 100 apply in respect of a termination payment payable under subsection (1).

      (5) A termination payment is payable 2 months after the licence ceased to be valid.

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 –

      (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.

101. Penalty for late provision of returns

      (1) If a licensee fails to provide the Commissioner with an abstract of the licensee's records within –

(a) the prescribed time; or

(b) any extension of that time granted by the Commissioner –

      (2) If a licensee fails to provide the Commissioner with an abstract of the licensee's records –

(a) before the licence fee in respect of that abstract is payable; or

(b) by any later date agreed to by the Commissioner –

      (3) The suspension of a licence in accordance with subsection (2) ends when the abstract of the licensee's records is provided to the Commissioner.

      (4) The Commissioner may remit any additional fee payable by virtue of subsection (1) either wholly or in part if the Commissioner is satisfied that the circumstances for the late provision of the abstract were such that it is appropriate to do so.

102. Licence fee may be paid by instalments

      (1) A licensee may choose to pay a licence fee by instalments if the licence fee is more than the prescribed amount.

      (2) If a licensee chooses to pay a licence fee by instalments the fee is payable by 4 equal payments with the first instalment being payable on the 1 January on which the licence fee became payable and with subsequent instalments being payable on the next 1 April, 1 July and 1 October.

      (3) If the licence fee payable on the grant of a licence may be paid by instalments –

(a) the first instalment is payable on the grant of the licence; and

(b) depending upon when in the year the licence was granted – subsequent instalments are payable in accordance with subsection (2); and

(c) instalments shall be of equal amounts.

      (4) In those cases where a licensee may choose to pay by instalments the Commissioner shall, when sending a notice to the licensee in accordance with section 100(1), also indicate in the notice the amount that is payable on each date referred to in subsection (2) or (3) if the licensee chooses to pay the licence fee by instalments.

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 –

(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.

      (5) The Commissioner may –

(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 –