60-3. - City license tax—Generally; assignment or transfer of licenses.
A. The annual City license tax, issuance tax, and application fee set forth at section 60-4 of this chapter shall be payable in advance, and shall accompany the application for a City license. Notwithstanding the above, owners of established businesses located within any area annexed by the City who possess a valid State liquor license at the date of annexation shall not be required to pay an application fee or issuance tax. Such owners of established businesses need only submit the required license application and annual City license tax within thirty (30) days of annexation.
B. The initial annual City license tax shall be for the period beginning with the date of the original City license application and ending on June 30th next following such application date except that applicant will be refunded the quarterly fee for any quarter prior to the issuance of the final liquor license from the Arizona Department of Liquor License and Control upon written request to the License Administrator of the City of Chandler. If the State license is not granted by the Department of Liquor License and Control, the annual City license tax and issuance tax shall be refunded. The annual City license tax shall thereafter be due on or before July first of each subsequent tax year. Initial City license applications submitted after September 30th shall be prorated as follows:
October 1—December 31 | 75% of annual license tax
January 1—March 31 | 50% of annual license tax
April 1—June 30 | 25% of annual license tax
C. Any City license holder who shall have failed to pay such annual City license tax on or before July first, shall be subject to and shall pay a penalty of ten (10) percent per month, or fraction thereof, of such tax, up to a maximum penalty not to exceed fifty (50) percent of the annual license tax. Such penalty may be waived at the discretion of the License Administrator based on the criteria specified in section 540(f) of the Chandler City Tax Code.
D. A City license may be assigned or moved to another location as provided herein. Except as otherwise herein provided, each application for a transfer of license whether a transfer from person to person, location to location, change of agent for a corporation, or any other type of transfer shall, for the purposes of this chapter, be treated as if the application were for the issuance of an initial City license and the application fee, annual City license tax and issuance tax shall be paid with such application, notwithstanding that the annual City license tax may have been paid with respect to that license elsewhere. Notwithstanding the foregoing, when a City license is assigned or transferred to a new owner, who for the previous twelve (12) consecutive months has been directly involved in the day-to-day operations at the site where the license is located, and when no change of license location is applied for, such assignment or transfer shall not be subject to the issuance tax otherwise required.
E. The licensee shall be obligated to pay the annual City license tax until the Department of Liquor Licenses and Control has canceled the State license for the stated location. The City license shall terminate upon the cancellation of the State liquor license. When an annual renewal tax becomes due while a new license application is in place for the location and the State has issued an interim permit, the renewal tax must be paid in accordance with this section. However, once the new license for the location has been issued by the State, the original licensee shall be eligible for a refund of the unexpired portion of the annual license tax based upon a quarterly allocation of the unused time period.
F. A duplicate City liquor license may be issued by the License Administrator to replace any City license issued hereunder upon payment of a fee of ten dollars ($10.00).
(Ord. No. 2827, 6-11-98; Ord. No. 3045, § 3, 11-4-99; Ord. No. 4638, § 1, 5-28-15)