2021 Kentucky Revised Statutes
Chapter 243 - Alcoholic beverages -- licenses and taxes
243.090 Date licenses expire -- Reduction in fee for licenses less than six months -- Renewals not to affect proceedings for violations -- Term of renewals -- Denial of renewal to delinquent tax payer.

Universal Citation: KY Rev Stat § 243.090 (2021)

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243.090 Date licenses expire -- Reduction in fee for licenses less than six months -- Renewals not to affect proceedings for violations -- Term of renewals -- Denial of renewal to delinquent tax payer. (1) (2) (3) (4) (5) (6) All licenses issued by the department, except special event licenses, temporary licenses, or licenses listed in subsection (5) of this section, shall be valid for a period of no more than a year. The board shall promulgate administrative regulations establishing the year-round system for renewal of licenses. The system shall be designed to distribute the workload as uniformly as possible within the offices of the local administrators and the Department of Alcoholic Beverage Control. (a) Except for licenses listed in paragraph (b) of this subsection, all licenses issued after January 1, 2017, by a local administrator shall be valid for a period of no more than a year and shall be renewable upon the date established by the department for the expiration of state licenses issued for premises located in that county or city. During the first year following July 15, 2016, if the new date for renewal for the licensee does not occur on the date established by the department for the expiration of the licensee's state license, the local administrator shall either: 1. Prorate the cost of the renewed license by proportionally reducing the cost of the renewed license if the new date for the renewal occurs prior to the expiration of a previous license; or 2. Provide a prorated provisional local license to cover any period of time between the expiration of the previous license and the new date for renewal if the new date for renewal occurs after the expiration of the licensee's previous license. (b) Paragraph (a) of this subsection shall not apply to licenses issued by a consolidated local government, special event licenses, temporary licenses, or licenses listed in subsection (5) of this section. When any person applies for a new license authorized under KRS Chapters 241 to 244, the person shall be charged, if the license is issued, the full fee for the respective license if six (6) months or more remain before the license is due to be renewed and one-half (1/2) the fee if less than six (6) months remain before the license is due to be renewed. No abatement of license fees shall be permitted to any person who held a license of the same kind for the same premises in the preceding license period and who was actually doing business under the license during the last month of the preceding license period. The renewal by the department of any alcoholic beverage license shall not be construed to waive or condone any violation that occurred prior to the renewal and shall not prevent subsequent proceedings against the licensee. All alcoholic beverage producers, wholesalers, or distributors may obtain or renew their licenses for either a one (1) year term or a two (2) year term. The department may deny license renewal if the licensee is a delinquent taxpayer as defined in KRS 131.1815. Effective:June 29, 2017 History: Amended 2017 Ky. Acts ch. 62, sec. 49, effective June 29, 2017. -Amended 2016 Ky. Acts ch. 80, sec. 12, effective July 15, 2016. -- Amended 2013 Ky. Acts ch. 121, sec. 57, effective June 25, 2013. -- Amended 2010 Ky. Acts ch. 24, sec. 568, effective July 15, 2010. -- Amended 1998 Ky. Acts ch. 518, sec. 6, effective April 13, 1998. -- Amended 1954 Ky. Acts ch. 69, sec. 1. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2554b-114, 2554b-117, 2554b-197.
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