License fees are due every year by December 31 to avoid penalty charges. After December 31, there is a 25% penalty; after January 31, a 50% penalty, whichever is greater; and after March 1 a 100% penalty. If payment is not received you may be issued a citation for operation of a business without a license.
Liquor licenses are due on or before December 31 by close of business. Any establishment that has not paid the license fee by this date is not permitted by law to serve liquor.