Local Licensing Authority Minutes 2000 11 27

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Louisville Local Licensing Authority Meeting Date: November 27, 2000 Page 9 Deputy City Clerk Bolte read Section 2.90.050 Public Statement concerning executive sessions. Vice Chairperson Lipton stated that while in executive session, the Authority solely consulted with the Authority Attorney with respect to pending litigation. Vice Chairperson Lipton asked for member discussion. Member Jeffers stated that this was a different kind of hearing for the Authority, and that this matter had come about as a result of concerns voiced by members at the time the liquor license was granted to Holly & Mike's Ribs, Inc. d/b/a Hickory Sticks on July 31, 2000. Member Jeffers moved that sufficient evidence has been presented to support the following charges stated in the Show Cause Order; C.R.S. § 39-26-104(1)(e), which states in pertinent part that there is levied, and there shall be collected and paid, a sales tax upon the amount paid for food or drink served or furnished in or by restaurants; Louisville Municipal Code § 3.20.020, which imposes a tax upon sales in accordance with C.R.S. § 39-26-104, the schedules set forth in the rules and regulations promulgated by the department of revenue, or by separate ordinance of the City, and requires vendors to remit to the executive director of the department of revenue the full amount of sales taxes so collected; C.R.S. § 39- 26-105, which requires vendors to make a return to the executive director of the department of revenue each month, and to remit an amount equivalent to the sales tax that was required to be collected pursuant to state and local sales tax laws. Irrespective of C.R.S. § 39-26-106, the vendor is in all instances liable and responsible for this payment; C.R.S. § 12-47-307(1)(a)(VI), stating in pertinent part that no liquor ' license shall be issued to or held by any person unless such person's character, record, and reputation are satisfactory to the Authority. Member Kimmett seconded the motion. Roll Call Vote: Turner - yes, Evans - yes, Jeffers - yes, Lipton - yes, Kimmett - yes. All members were in favor, the motion carded. There was member discussion concerning the issuance of written findings and possible sanctions. Member Jeffers stated that, in his opinion, this violation is not of the same caliber as selling to a minor or a visibly intoxicated person; however, it is still an important issue. Jeffers continued that while payment of sales tax is an issue for the Department of Revenue, it is also the responsibility of the Authority to ensure that the Louisville businesses with liquor licenses are run properly with full respect for the law. Member Jeffers stated that the purpose of the Authority is not to act as "big brother" and that to make the operation of any business more difficult is counterproductive. Jeffers continued that he did not want to see the Authority involved in unending show cause hearings on this matter, but that some form of penalty should be required. Member Jeffers suggested perhaps a several day suspension with all days held in abeyance. Vice Chairperson Lipton concurred with Member Jeffers. Member Jeffers moved to order a three (3) day suspension, with all three (3) days held in abeyance for one (1) year. Vice Chairperson Lipton seconded the motion. Roll Call Vote: Kimmett - yes, Turner - yes, Lipton - yes, Jeffers - yes. All members were in favor, the motion carried. 9