Pursuant to the authority contained in Tenn. Code Ann. § 57-4-301, there is hereby levied a privilege tax (in the same amounts levied by Tenn. Code Ann. Title 57, Ch. 4, § 301, for the city’s General Fund to be paid annually as provided in this chapter) upon any person, firm corporation, joint stock company, syndicate or association engaging in the business of selling at retail in the city on alcoholic beverages for consumption on the premises where sold.
(1994 Code, § 8-303) (Ord. 735, passed 12-10-2012)