Liquor Consumption Tax Regulations, 1986, L-19.1 Reg 2

1 LIQUOR CONSUMPTION TAX, 1986 L-19.1 REG 2 The Liquor Consumption Tax Regulations, 1986 being Chapter L-19.1 Reg 2 (effective January 15, 1986) as amended by Saskatchewan Regulations 12/1995 and 78/2016; and by the Statutes of Saskatchewan, 2003, c.15. NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. 2 L-19.1 REG 2 LIQUOR CONSUMPTION TAX, 1986 Table of Contents 1 Title 2 Interpretation 2.1 Licensees designated 3 Application for special licence 4 Change of name, address or type of business, etc. 5 Lost or destroyed licence 6 Restrictions on licences 7 R.R.S. c.L-19.1 Reg 1 repealed 8 Coming into force 3 LIQUOR CONSUMPTION TAX, 1986 L-19.1 REG 2 CHAPTER L-19.1 REG 2 The Liquor Consumption Tax Act Title 1 These regulations may be cited as The Liquor Consumption Tax Regulations, 1986. Interpretation 2 In these regulations: (a) “Act” means The Liquor Consumption Tax Act; (b) “applicant” means a licensee or special liquor vendor who applies for a special licence; (c) “special licensee” means a person to whom a special licence is issued. 24 Jan 86 cL-19.1 Reg 2 s2. Licensees designated 2.1 For the purposes of clause 2(d) of the Act, a person who holds any class of permit issued pursuant to The Alcohol Control Regulations, 2016 is designated as a licensee, other than: (a) a u-brew or u-vin operation permit; (b) a special occasion permit; or (c) a direct to consumer delivery permit. 23 Sep 2016 SR 78/2016 s4. Application for special licence 3(1) An applicant for a special licence shall provide the minister with: (a) details of: (i) all permits that the applicant holds pursuant to The Alcohol and Gaming Regulation Act, 1997; and (ii) all licences that the applicant holds pursuant to The Provincial Sales Tax Act; (b) the name under which the applicant carries on business as a licensee; (c) the location of the applicant’s business; (d) if the applicant’s name or address is different from the name or address provided pursuant to clause (b) or (c), the applicant’s name or address; and (e) any information that the minister may require with respect to any business the applicant operates in a name other than in the applicant’s own name. (2) If an applicant operates more than one business premises, the minister may require the applicant to apply for a special licence for each business premises. 23 Sep 2016 SR 78/2016 s4. 4 L-19.1 REG 2 LIQUOR CONSUMPTION TAX, 1986 Change of name, address or type of business, etc. 4(1) A special licensee shall immediately notify the minister, in writing, and request the minister to make any necessary revisions with respect to a licence, if the special licensee: (a) ceases to carry on the business for which the licence was issued; (b) changes the name or address of the special licensee’s business or any branch of the special licensee’s business; (c) increases or decreases the number of locations within Saskatchewan at or through which the special licensee transacts business; or (d) alters the operation or ownership of the special licensee’s business in any way other than those described in clauses (a) to (c) that is likely to affect the licence. (2) On receipt of a written notice pursuant to subsection (1), if the minister considers it appropriate to do so, the minister may direct the special licensee, in writing, to surrender the licence to the minister. (3) On receipt of a written direction from the minister pursuant to subsection (2), the special licensee shall immediately surrender the licence to the minister. 23 Sep 2016 SR 78/2016 s4. Lost or destroyed licence 5 A special licensee whose licence is lost or destroyed shall obtain a replacement licence immediately from the minister. 24 Jan 86 cL-19.1 Reg 2 s5. Restrictions on licences 6 No special licence is: (a) transferable; or (b) to be used by a person other than the special licensee or the special licensee’s agent. 24 Jan 86 cL-19.1 Reg 2 s6; 23 Sep 2016 SR 78/2016 s5. R.R.S. c.L-19.1 Reg 1 repealed 7 The Liquor Consumption Tax Regulations are repealed. 24 Jan 86 cL-19.1 Reg 2 s7. Coming into force 8 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 24 Jan 86 cL-19.1 Reg 2 s8. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2016