Title
Amendment to Ordinance No. 1018-07 (Business License Ordinance) relating to the issuance fee and local liquor tax rates for retailers of liquor
Summary
DESCRIPTION OF TOPIC: (who, what, when, where, why, and how much)
Request amendments to business license ordinance relating to the issuance fee and local liquor tax rates for retailers of liquor. Issuance fee will increase from $10 to $12.
SOURCE OF FUNDING: N/A
Please provide the amount requested: ____________
Is this a budgeted item? Yes /No
Please provide the budgeted amount: $_____________ Account No. ___________________________
If budgeted, is this a capital purchase, capital project, or special fund? _________________________
Was this item included in the Fiscal Year Capital Projects Plan? Yes/No
If yes, please provide the amount included in Capital Projects Plan: $___________
Body
WHEREAS, pursuant to the Code of Alabama, 1975, Section 11-51-90 to 11-51-185, the City of Foley adopted Ordinance 1018-07 levying and assessing a business license fee for doing any kind of business, trade, profession or other activity in the municipality or police, jurisdiction, by whatever name, and
WHEREAS, pursuant to Act 2006-586, signed into law on April 26, 2006, the maximum issuance fee on business licenses may be adjusted every five years by an amount equal to the percentage increase in the U.S. Department of Labor's Consumer Price Index, and
WHEREAS, the City sees a need to reduce the amount of Local Liquor Tax for retailer dealers of liquor. NOW, THEREFORE,
BE IT ORDAINED that the Foley City Council as follows:
Section 1. Amends Ordinance No. 1018-07, Section 5 (c) as follows: Issue Fee. For each license issued there shall be an issue fee collected in an amount equal to the maximum amount allowable by the Department of Revenue, which shall be adjusted every five license years by an amount equal to the percentage increase in the U.S. Department of Labor's Producer Price Index, with the base year being 2006. The said issue fee shall be collected in the same manner as the license fee.
Section 2. Further amends Ordinance No. 1018-07 Section 27, Schedule K as follows: Retail dealers serving liquor for consumption on premises, in addition thereto, shall pay an amount equal to ten (10%) percent of the total gross purchases of all liquor, such amount to be paid monthly by the 20th of each month. Retail dealers conducting retail sales of packaged liquors for consumption off premises, in addition thereto, shall pay an amount equal to three (3%) percent of the total gross purchases of all liquor, such amount to be paid monthly by the 20th of each month.
Section 3. "The terms and provisions of this ordinance are severable. If any part or portion of this ordinance is declared invalid, void, or unconstitutional, that portion shall be deemed severed, and the remaining portions of the ordinance shall remain in full force and effect."
Section 4. All ordinances or parts of ordinances, in any manner conflicting herewith are hereby repealed.
Section 5. This ordinance shall become effective upon its publication as required by law.