§ 7.08.060. Fees—Application, renewal and change in management.

A.

All applications for the issuance of permits by the metropolitan beer permit board shall be accompanied by an application fee of two hundred fifty dollars. Said fee shall be used in offsetting the expenses of investigating the applicant and processing the application. No portion of the fee shall be refunded to the applicant whether an application is approved or denied.

B.

All permit holders shall pay an annual privilege tax of one hundred dollars to the metropolitan beer permit board for the privilege of selling beer within the state, pursuant to Tennessee Code Annotated Section 57-5-104(b)(1).

1.

Any person, firm, corporation, joint-stock company, syndicate or association engaged in selling, distributing, storing or manufacturing beer shall remit the tax on January 1, 2000, and each successive January 1st to the metropolitan beer permit board.

2.

The metropolitan beer permit board shall mail written notice to each permit holder of the payment date of the annual tax at least thirty days prior to January 1st of each year. Notice shall be mailed to the address specified by the permit holder on its permit application. If a permit holder does not pay the tax by January 31st or within thirty days after written notice of the tax was mailed, whichever is later, then the metropolitan beer permit board shall notify the permit holder by certified mail that the tax payment is past due. If a permit holder does not pay the tax within ten days after receiving notice of its delinquency by certified mail, then the permit may be suspended, revoked or the permit holder may be given a civil penalty subject to procedures set forth at Tennessee Code Annotated Section 57-5-108 and Section 7.08.110 of this chapter.

3.

The metropolitan government may use these tax funds for any public purpose.

4.

At the time a new permit is issued to any business subject to this tax, the permit holder shall be required to pay the privilege tax on a prorated basis for each month or portion thereof remaining until the next tax payment date.

(Ord. 99-1794 § 6, 1999)