The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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Beer Licenses

Reference Number: MTAS-1867
Tennessee Code Annotated
Reviewed Date: November 07, 2017
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Revenue Class: Licenses and Permits

Fund: General

Account No.: 32210

Description: Revenue received from beer permits sold to individuals who sell beer at retail establishments.

Authorization: T.C.A. § 57-5-101 et seq.; T.C.A. § 57-5-108

Requirements or Restrictions: Business must operate within and comply with municipal and/or county ordinances.

Current Rate: Applicants pay $250 and each permit holder pays $100 per year for renewal of the privilege tax. In addition to the first time application fee, new applicants are required to pay the privilege tax on a prorated basis for each month or portion thereof remaining until the next tax payment date.T.C.A. § 57-5-104

Frequency of Payment: $250 fee is imposed upon application and the annual renewal fee of $100 is due on January 1.

Late Pay Penalty: Permit may be revoked for nonpayment. If a permit holder does not pay the tax by January 31 or within 30 days after written notice of the tax was mailed, whichever is later, then the city 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 10 days after receiving notice of its delinquency by certified mail, then the city may suspend or revoke the permit or impose a civil penalty pursuant to T.C.A. § 57-5-108. T.C.A. § 57-5-104 (b)(3).

Exemptions: None

Collection: By the municipality from applicants and permit holders.

Use Restrictions: None

Responsible: