26AAnnual liquor licence fees

### 26A Annual liquor licence fees > [*\[Section 26A Inserted by No. 37 of 2004, s. 5, Applied:01 Jan 2005\]*](/view/html/inforce/2005-01-01/act-2004-037#GS5@EN) > > > (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](#GS30@EN) , 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. > > > (8)  [*\[Section 26A Subsection (8) inserted by No. 51 of 2015, s. 27, Applied:01 Sep 2016\]*](/view/html/inforce/2016-09-01/act-2015-051#GS27@EN) The Commissioner, in his or her discretion, may waive all or part of a prescribed annual liquor licence fee payable in respect of a liquor licence in any circumstances he or she considers appropriate.