Local Licensing Authority Minutes 2001 05 14

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Louisville Local Licensing Authority Meeting Date: May 14, 2001 5 Chairperson Myers asked Ms. Ray to explain the two entries for January 2001 under the March 2001 report on her summary. Ms. Ray stated that the first payment is noted "short check" and the second payment with a "(1)," which means a small payment was made. Attorney Barnett asked the Authority to admit Ms. Ray's summary as evidence of the hearing. Chairperson Myers asked Attorney Moore if he had any objections. Moore stated he did not. Myers stated that the summary would be marked and entered as exhibit A. Barnett asked Ms. Ray how many businesses are listed on the state's report each month. Ms. Ray stated approximately two thousand. Attorney Barnett asked if other accounts had similar problems with "short checks." Ms. Ray stated that there are some, but not on a consistent basis. Attorney Barnett asked Ms. Ray how many of the accounts had problems with delinquency. Ms. Ray stated approximately fifty accounts per month. Attorney Barnett stated he had no further questions for Ms. Ray. Vice Chairperson Lipton asked Ms. Ray if the state processes the checks remitted by vendors in a timely manner. Ms. Ray stated that it appears if a vendor submits a payment at the beginning of the month, those payments appear on that month's report, but if a payment is received at the end of the month, it will not appear until the next months report. Lipton asked Ms. Ray what circumstances would bring a particular vendor's account to her attention. Ms. Ray stated her opinion that the Authority should be advised of liquor licensed establishments that are delinquent in payment of their sales tax. Ms. Ray stated that she is working with Deputy City Clerk Bolte to include vendor sales tax status as part of the information provided to the Authority at the time a liquor license renewal is reviewed. Ms. Ray stated that it is up to the Authority whether to act on this information. Attorney Moore asked Ms. Ray to define what the term "reversed out" means on her summary. Ms. Ray stated that the term is used when a payment is received in one month followed by a "short check" the next month. Mr. Moore asked Ms. Ray about September 2000, listed as an outstanding item on her summary. Specifically, Attorney Moore asked Ms. Ray to confirm that the sales tax payment for September 2000 was made in November 2000 and then reversed out in March 2001. Ms. Ray confirmed. Moore stated that there would appear to be a significant lag time in the processing of sales tax payments by the Department of Revenue. Attorney Moore asked Ms. Ray if the state would be able to provide her with an up to date status of a vendors account. Ms. Ray stated that the state would not be able to provide a current status. Moore asked Ms. Ray to confirm that she has no record of payment activity since March 2001. Ms. Ray confirmed. Moore asked Ms. Ray to confirm that the payments noted with a "(1)," were small payments made, and assumed by her to be payment of penalties or interest. Ms. Ray confirmed. Vice Chairperson Lipton asked Ms. Ray if the small payments could be the result of a vendor miscalculating the amount of sales tax due. Ms. Ray stated that she is provided with an additional report by the state, which indicates the gross sales of a vendor, the calculated liability and the amount paid. Ray stated that 5 \\FRED\VARRAN\LIQUOR\2001 \MINUTES\MINUTES051401 .DOC