A. License fees for new licenses issued after the beginning of the license year shall be prorated. B. Dispenser, retailer, restaurant, club and public service license fees shall be prorated as follows:
(1)licenses issued in the first quarter of the license year for each license type shall be subject to the full amount of the annual license fee;
(2)licenses issued in the second quarter of the license year for each license type shall be subject to three-fourths of the annual license fee;
(3)licenses issued in the third quarter of the license year for each license type shall be subject to one-half of the annual license fee; and (4) licenses issued in the fourth quarter of the license year for each license type shall be subject to one-fourth of the annual license fee. C. License fees for al
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A. License fees for new licenses issued after the beginning of the license year shall be prorated. B. Dispenser, retailer, restaurant, club and public service license fees shall be prorated as follows: (1) licenses issued in the first quarter of the license year for each license type shall be subject to the full amount of the annual license fee; (2) licenses issued in the second quarter of the license year for each license type shall be subject to three-fourths of the annual license fee; (3) licenses issued in the third quarter of the license year for each license type shall be subject to one-half of the annual license fee; and (4) licenses issued in the fourth quarter of the license year for each license type shall be subject to one-fourth of the annual license fee. C. License fees for all new licenses not provided for in Subsection B of this section, except nonresident licenses and common carrier registrations, shall not be prorated but shall be subject to payment of the full amount of the annual license fee. D. Nonresident licenses and common carrier registrations shall be issued for a three-year period. The three-year license for nonresident licenses and for common carrier registrations begins July 1, 2013 and every third year subsequently. Nonresident licenses and common carrier registrations issued at any time during the: (1) first license year shall be subject to payment of the full amount of the three-year license fee; (2) second license year shall be subject to payment of two-thirds of the three- year license fee; and (3) third license year shall be subject to payment of one-third of the three-year license fee.