(A) There is hereby levied against retailers of alcoholic beverages an inspection fee at the maximum allowable rate set forth in Tenn. Code Ann. § 57-3-501, as said statute may be amended from time to time, on all purchases of alcoholic beverages made by such retailers from wholesalers and upon retail food store wine licensees. Said inspection fee shall be collected by the wholesaler from the retailer at the time of the sale or at the time the retailer makes payment for the delivery of the alcoholic beverages and remitted to the collector of licenses and privileges of the Town.
(B) Each wholesaler making sales to retailers shall furnish to the Town’s collector of licenses and privileges a report monthly, which report shall contain a list of the alcoholic beverages sold to each retailer located within the Town, the wholesale price of the alcoholic beverages sold to each retailer, the amount of tax due, and such other information as may be required by the collector of licenses and privileges. The monthly report shall be furnished to the collector of licenses and privileges not later than the twentieth day of the month following which the sales were made. The inspection fees collected by the wholesaler from the retailer shall be paid to the collector of licenses and privileges at the time the monthly report is made.
(C) Wholesalers collecting and remitting the above inspection fee to the Town shall be entitled to reimbursement for this collection service in the sum set forth in Tenn. Code Ann. § 57-3-503, as said statute may be amended from time to time, such reimbursement to be deducted and shown on the monthly report to the Town’s collector of licenses and privileges.
(D) A wholesaler’s failure to collect or timely report and/or pay the inspection fee collected shall result in a penalty in the sum set forth in Tenn. Code Ann. § 57-3-503, as said statute may be amended from time to time. Said penalty shall be paid by the wholesaler to the Town’s collector of licenses and privileges.
(E) The Town shall have authority to audit the records of wholesalers reporting to it in order to determine the accuracy of such reports.
(Ord. 2018-01, passed 3-12-18; Am. Ord. 2018-17, passed 12-10-18)