[Adopted 11-22-1993 by L.L. No. 6-1993]
As used in this article, the following terms shall have the meanings indicated:
LICENSE
A license issued pursuant to the New York State Alcoholic Beverage Control Law for the sale of liquor, wine and beer at retail for on- or off-premises consumption.
PERSON
Any individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee and any other person acting as a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing.
SALE, SELLING or PURCHASE
Any transfer of title or possession, or both, exchange or barter, rental, lease, license to use or consume, conditional or otherwise, or manner or by any means whatsoever for a consideration or any agreement therefor, including the rendering of any service.
On or after the first day of January 1994, there is hereby imposed and there shall be paid a tax equal to 25% of the fee charged for a license issued pursuant to the New York State Alcoholic Beverage Control Law to sell liquor, wine or beer at retail for on- or off-premises consumption. Said tax shall be payable annually on or before the first day of February.
The tax imposed under the authority of this article shall apply only within the territorial limits of the City of Newburgh, except that any licensed premises, as that term is used in the New York State Alcoholic Beverage Control Law, located partially within a town or towns and receiving any services or utilities provided by the City of Newburgh shall be deemed to be wholly within the City of Newburgh for the purpose of this tax.
Every person selling liquor, wine or beer at retail for on- or off-premises consumption shall pay the tax imposed by this article to the City Clerk on or before the first day of February of each year. The City Clerk shall then issue a receipt for the payment of said tax. Each person paying such tax shall display said receipt in the licensed premises next to the license issued by the New York State Alcoholic Beverage Control Board. Any police officer of the City of Newburgh shall be allowed to enter any licensed premises to inspect it for the proper display of said receipt.
[Amended 9-28-1998 by Ord. No. 12-98]
A. 
Any person who shall fail to pay the tax imposed by this article within the time limited therefor or who shall fail to display the receipt for the payment of said tax as mandated herein shall be punished as provided in § 1-12 for violation of this article of the Code of Ordinances of the City of Newburgh.
B. 
The imposition of one penalty for any violation shall not excuse the violation or permit it to continue, and all such persons shall be required to correct or remedy such violations or defects. Each day that prohibited conditions exist shall constitute a separate offense.
C. 
Failure to pay the tax imposed by this article shall provide the basis for a civil cause of action for recovery of such tax which may be maintained by the City of Newburgh in addition to any cause of action maintained against the defendant for violation of this article pursuant to § 1-12A of this Code.