AN ACT TO DEFER CERTAIN ABC PERMIT RENEWAL AND REGISTRATION FEES DUE ON MAY 1, 2021, OR FOR THE PERIOD COVERING MAY 1, 2021, THROUGH
APRIL 30, 2022, AND TO FURTHER DEFER PREVIOUSLY DEFERRED PERMIT FEES.
Conference committee substitute makes the following changes to the 3rd edition.
Changes the act's titles.
Revises the content of Section 1 to specifically direct the ABC Commission to defer payment of fees for ABC permit renewal and registration for the previously enumerated permits for the period of May 1, 2021, through April 30, 2022, until October 1, 2021 (was, September 1, 2021). Now additionally directs the ABC Commission to renew or register without payment the previously enumerated ABC permits that are active as of April 30, 2021, upon a permittee's submission of a current recycling plan pursuant to GS 18B-903(b2) (replacing the previous provision which required ABC permittees whose payment is deferred to comply with State tax laws and submit a recycling plan, with no accompanying directive to the ABC Commission).
Eliminates the provision which (1) allowed for permittees to request a refund of a prepaid fee deferred by Section 1 and (2) required repayment of the refunded fee by September 1, 2021. Instead, (1) allows for any permittee who has paid a fee that was deferred pursuant to Section 1 of SL 2020-94, as amended, or Section 3 of SL 2021-2, as amended, to request a refund for the total amount of the fee and (2) requires the ABC Commission to collaborate with the Department of Public Safety to refund the total fee amount to the permittee within 30 days of receipt of the authorized request.
Revises the proposed changes to Section 1 of SL 2020-94, as amended, to provide that fee payment for renewal or registration of an ABC permit is not required for those permits held by permittees subject to an order of closure under Section 8 of Executive Order No. 141, during the 2020-21 permit year until October 1, 2021 (was, September 1, 2021). Eliminates the requirement for a permittee who delays payment pursuant to this Section to comply with State tax laws and submit a recycling plan pursuant to State law by September 1, 2021.
Revises the proposed changes to Section 3 of SL 2021-2 to require an ABC permittee who has requested a refund of fees for renewal or registration to repay the fee by October 1, 2021, or within 10 business days thereafter (was, by September 1, 2021).
Establishes that any permittee requesting permit renewal or registration for which payment is not deferred by Section 1 of the act must pay the required permit fee by April 30, 2022. Prohibits the ABC Commission from canceling or moving to inactive status any permit under the act unless payment is not received by April 30, 2022.
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