Pursuant to the authority contained in T.C.A. § 57-4-301, there is hereby levied a privilege tax (in the same amounts levied by T.C.A. § 57-4-301, for the city's General Fund to be paid annually as provided herein this chapter) upon any person, firm, corporation, joint stock company, syndicate or association engaging in the business of selling at retail in the city alcoholic beverages for consumption on the premises where sold.
(1989 Code,§ 8-103)