(A) There is hereby imposed on the business of selling, distributing, storing, or manufacturing beer a privilege tax, as authorized by, and in the amount set forth in, Tenn. Code Ann. § 57-5-104, as said statute may be amended from time to time.
(B) Any person or business entity engaged in selling, distributing, storing or manufacturing beer shall remit the tax on January 1 to the town. The tax shall be remitted each successive January 1 to the town.
(C) The town shall mail written notice to each permit holder of the payment date of the annual tax at least 30 days prior to January 1. 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 31 or within 30 days after written notice of the tax was mailed, whichever is later, then the town 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 town may either suspend or revoke the permit or impose a civil penalty pursuant to Tenn. Code Ann. § 57-5-108.
(D) The town may utilize these tax funds for any public purpose.
(E) 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. 2007-14, passed 11-26-07; Am. Ord. 2010-13, passed 12-13-10; Am. Ord. 2017-03, passed 2-3-17)