The Cornelia City Commission suspended a mixed drink license for a local restaurant after an administrative hearing during the commission’s Tuesday meeting.
According to city officials, Tacorriendo Express, LLC, located at Habersham Village Circle, violated the city’s mixed drink tax ordinance. The restaurant applied for a license to serve mixed drinks in December 2022. However, it did not begin serving mixed drinks until March 2023, when the owner received the alcohol license from the state.
According to the city’s ordinance, the restaurant is required to collect a 3% tax on all mixed drinks and the tax is to be remitted monthly to the city.
The restaurant renewed its alcohol license in March 2024 when the city’s finance department discovered that it had not been remitting the 3% tax and monthly remittance reports. At that time, Finance Manager Melanie Chandler notified the restaurant owner to provide accounting records and the monthly payment for the tax dating back to March 2023.
The city has requested the information and payment numerous times by telephone and in writing, officials said.
During the administrative hearing, Chandler testified to the commission that she spoke with Crystal Guzman, the restaurant owner, in April of this year, requesting the monthly remittance forms and the 3% tax. She also requested financial information to ensure that the remittance forms were accurate.
Chandler stated that she did not receive any information that she had requested and began sending letters delivered by a code enforcement officer to the restaurant requesting the needed information. She heard from the business’ accountant in July after the owner was notified of the administrative hearing and possible revocation of the restaurant’s alcohol license.
Chandler said she asked for the information as soon as possible in order to review the documents and have accurate information available prior to the administrative hearing. She said the city received some of the requested information the afternoon prior to the hearing.
Guzman admitted that the business made mistakes, as did the accountant, and that there were errors made. She added that she wanted to make this right with the city and wanted to pay as required.
“We want you to do well. Know this, we want you to do well,” Mayor John Borrow told Guzman. He added, “None of us want to take your license away.” He explained that the city did receive information and a payment but that it was incomplete.
City Attorney Steve Campbell told the commission, “The bottom line is it’s their license. They need to get their business in line, and, of course, we will be happy to work with them.”
Campbell explained the need for reporting to the commission.
“If everybody we have decided not to participate, they didn’t send us the information, didn’t bother to do these, these are issues that are essential to our enforcement of the alcohol ordinance.”
He stated that for a year the business didn’t pay the tax to the city. He added, “Any delay which happened was to their benefit.”
Campbell recommended that the mixed drink license be suspended temporarily. Once the city has received all of the information and reviewed it, then the city would come back with a recommendation on how to proceed.
The commission suspended Guzman’s mixed drink license until September 3, at which time the commission will hear new information and receive recommendations related to the license.
The suspension will not affect the restaurant’s ability to sell beer and wine.
