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2014 SESSION
HB 283 Alcoholic beverage control; suspension of license for local tax delinquency.
Introduced by: David B. Albo | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Alcoholic beverage control; suspension of license for local tax delinquency. Authorizes the ABC Board to suspend or revoke the license of a licensee who is delinquent for a period of 90 days or more in the payment of any taxes, or any penalties or interest related thereto, lawfully imposed by the locality where the licensed business is located, as certified by the treasurer, commissioner of the revenue, or finance director of such locality, unless (i) the outstanding amount is de minimis; (ii) the licensee has pending a bona fide application for correction or appeal with respect to such taxes, penalties, or interest; or (iii) the licensee has entered into a payment plan approved by the same locality to settle the outstanding liability.
SUMMARY AS INTRODUCED:
Alcoholic beverage control; suspension of license for local tax delinquency. Authorizes the ABC Board to suspend or revoke the license of a licensee who is delinquent for a period of 90 days or more in the payment of any taxes, or any penalties or interest related thereto, lawfully imposed by the locality where the licensed business is located, as certified by the treasurer, commissioner of the revenue, or finance director of such locality, unless (i) the outstanding amount is de minimis; (ii) the licensee has pending a bona fide application or appeal with respect to such taxes, penalties, or interest; or (iii) the licensee has entered into a payment plan approved by the same locality to settle the outstanding liability.