Liquor and Accommodation Act 1990 (No. 44 of 1990) | |||
| Requested: 23 May 2013 | |||
| Consolidated as at: Sessional | |||
Division 9 - Licence fees wine producers licence
(1) The prescribed licence fee is payable by the licensee to the Commissioner on the grant of a wine producers licence and subsequently on 1 January in each year.
(2) The fee payable on the grant of a wine producers licence may be reduced proportionately where the licence is granted other than on 1 January in any year.
204. Commissioner to assess wine producers licence fee
(a) assess a licence fee payable by the licensee in accordance with section 203; 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 the Commissioner is satisfied that an assessment of a licence fee was too high the Commissioner may
(a) reassess the fee; and
(i) refund any over-payment; or
(ii) remit any subsequent licence fee payable by the licensee to the extent of any over-payment.
205. Penalty for late payment of wine producers licence fee
(1) If a licensee fails to pay a wine producers 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 wine producers licence fee
the 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.