§ 12.05.065. Payment of estimated taxes before transfer of alcoholic beverage license.

A.

Protest of application for transfer. The provisions of AS 4.11.360 require that an application for a transfer of a liquor license be denied if the transferror has not paid all debts or taxes arising from the conduct of the business licensed under AS title 4, and Alaska Administrative Code, 15 AAC 104.145(g), authorizes a local governing body to protest a transfer based upon nonpayment of current year estimated taxes so long as the local governing body has adopted an ordinance allowing for estimation of current year taxes. The municipality shall protest an application requesting approval of a transfer of a liquor license to another person for reasons of unpaid debts or taxes arising from the conduct of the business licensed.

B.

Estimation of tax. If application is made for the transfer of a liquor license prior to the normal due date for the current year taxes, for the purposes of subsection A of this section, the municipality shall determine the amount of tax owed for the current year on the basis of a tax rate estimated by the chief fiscal officer. The estimated rate shall not be less than the previous year's rate for the property in question, or greater than the maximum rate permitted by statute. The estimated tax amount shall be treated as a liquidated debt arising out of the operation of the licensed premises which is due and payable ten days following the date of notice to the transferor. On the normal tax due date, the chief fiscal officer shall deduct from each payment the actual amount of tax owed and refund any surplus to the payor.

C.

Filing of involuntary return by assessor. If the voluntary business personal property tax return has not been filed with the assessor at the time of application for transfer of the license arising in whole or in part from the conduct of the business licensed, the assessor shall make an involuntary filing and estimate the assessed value for the purpose of estimating the current year taxes due. An involuntary return shall be charged a penalty as provided in section 12.10.080.

(AO No. 93-117, § 2, 8-10-93)

State law reference

Requirement to pay all taxes regarding the business before transfer of license, exceptions, AS 4.11.360(4).

Cross reference

Assembly protest of transfer of alcoholic beverage license, § 2.30.125.