Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) The person to whom a liquor licence is to be granted must pay the prescribed annual liquor licence fee to the Commissioner on the grant of the licence.
(2) A licensee must pay the prescribed annual liquor licence fee to the Commissioner on or before 31 March in each year.
(3) The prescribed annual liquor licence fee relates to the period of 12 months starting on 1 January each year.
(4) The Commissioner may reduce the prescribed annual liquor licence fee proportionately where a liquor licence is granted on a day other than 1 January.
(5) Where a liquor licence is surrendered under section 30, the Commissioner may refund a proportion of the prescribed annual liquor licence fee.
(6) The Commissioner is to notify the holder of a liquor licence of the prescribed annual liquor licence fee payable in respect of the liquor licence.
(7) If a licensee fails to pay the prescribed annual liquor licence fee payable under this section by 31 March in a particular year, the licensee is to pay an additional fee of 10% of the amount due for payment.