The Guyana Revenue Authority (GRA) will soon be conducting field exercises to ensure that shopkeepers who sell intoxicating liquors hold the required licences.
In a press release the GRA also said the Communication and Tax Advisory Services Division is intensifying its campaign to sensitise persons on the requirements and procedures for the issuance and transfer of liquor licences. The various types of licence under the Act are occasional liquor and tobacco, malt and wine, second class off-liquor, restaurant liquor, hotel and members’ club.
GRA Commissioner-General Khurshid Sattaur said applications from first- time applicants and persons renewing their licence may be rejected based on “the character or history of the applicant or the condition, circumstances, or locality of the premises in the interest of the community.”
In the case of first time applicants an application may be refused if the premises is deemed unfit, if the applicant is a person of bad character, if the premises is likely to be a nuisance to the neighbourhood, if the applicant is below the age of 18 or if there are already a sufficient number of premises that can meet the needs of the neighbourhood.
The previous holder of a licence may also have his/her application refused if the holder has allowed his/her premises to become a nuisance to the neighbourhood. Also, members of the public with knowledge of illegal practices by applicants can object to the granting or transfer of licence to such persons prior to or when their names are lawfully published.
According to Subsection 4 of Section 12 of the Intoxicating Liquor Licence Act Chapter 82:21 no premises that boasts “any dwelling or living room” attached to their liquor shop will be licensed. In such a case the premises must be altered and a partition “built from floor to roof” must be installed. The GRA said too if the premises was altered after the licence was granted, so that it no longer complies with the provisions of the Act, the licence will be cancelled.
The GRA also advised that persons found selling intoxicating liquor without the required licence will be fined.