Legal Documents of Kingston

Code of Kingston

Table of Contents » Title 8 Alcoholic Beverages » Chapter 1 Intoxicating Liquors » § 8-116 Annual privilege tax to be paid to the city clerk.
Kingston
Title 8 : Alcoholic Beverages
Chapter 1 : Intoxicating Liquors

8-116 : Annual privilege tax to be paid to the city clerk.

Any person, firm, corporation, joint stock company, syndicate or association exercising the privilege of selling alcoholic beverages for consumption on the premises in the City of Kingston shall remit annually to the city clerk the appropriate tax described in § 8-114. Such payments shall be remitted not less than thirty (30) days following the end of each twelve (12) month period from the original date of the license. Upon the transfer of ownership of such business or the discontinuance of such business, said tax shall be filed within thirty (30) days following such event. Any person, firm, corporation, joint stock company, syndicate, or association failing to make payment of the appropriate tax when due shall be subject to the penalty provided by law. (modified)