Whereas,the current Eureka Springs City Municipal Code § 7.08.16 Due Date for Permit Fee provides that city alcohol beverage licenses be concurrent with the state alcohol beverage licenses which prevents the city from issuing licenses until the state issues their alcohol beverage licenses,
Whereas,there is currently no penalty for the late payment of alcohol beverage privilege taxes and a penalty will incentivize payments,
Whereas,there is currently no prorating of the alcohol beverage license fee and taxes and a proration will be beneficial to new purveyors of alcohol beverages,
Whereas,current Eureka Springs City Municipal Code § 7.08.05 contains inappropriate language that is not ADA compliant and therefore needs to be changed,
NOW, THEREFORE, BE IT HEREBY ORDAINED BY THE CITY COUNCIL OF THE CITY OF EUREKA SPRINGS that Eureka Springs City Municipal Code § 7.08.16 is hereby amended as follows:
Section 1. Fees and privilege taxes for city alcohol beverage licenses will be due by July 31st of each year.
Section 2. The licensing fee and privilege tax shall include a 25% penalty of the permit fee due if paid after July 31st of each year unless the business commences after July 1st of the year.
Section 3. The privilege taxes and licensing fees for a city alcohol beverage license issued under Eureka Springs City Municipal Code § 7.08 between January 1 and June 30 shall be one-half (1/2) of the annual tax and/or fee.
Section 4. Eureka Springs City Municipal Code § 7.08.05 definition of “person who is insane” is hereby changed to read “Any person who is known to the permittee to be insane or mentally handicapped”.