Loading...
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)
(A) Any person, firm, corporation, joint stock company, syndicate or association exercising the privilege of selling alcoholic beverages for consumption on the premises in the city shall remit annually to the city the appropriate tax described in § 115.57.
(B) Such payments shall be remitted not less than 30 days following the end of each 12-month period from the original date of the license.
(C) Upon the transfer of ownership of such business or the discontinuance of such business, said tax shall be filed within 30 days following such event.
(D) Any person, firm, corporation, joint stock company, syndicate or association failing to make payment of the appropriate tax when due shall be subject to the penalty provided by law.
(1994 Code, § 8-304) (Ord. 735, passed 12-10-2012)
Any person, firm, corporation, joint stock company, syndicate or association which has received a license to sell alcoholic beverages in the city, pursuant to Tenn. Code Ann. Title 57, Ch. 4, shall, notwithstanding the provisions of § 115.37(C) of this chapter, qualify to receive a beer permit from the city.
(1994 Code, § 8-305) (Ord. 735, passed 12-10-2012)
All advertisement of the availability of liquor for sale by those licensed pursuant to Tenn. Code Ann. Title 57, Ch. 4, shall be in accordance with the Rules and Regulations of the Tennessee Alcoholic Beverage Commission.
(1994 Code, § 8-306) (Ord. 735, passed 12-10-2012)
(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) (1) Definition. RESPONSIBLE VENDOR means a person, corporation or other entity that has been issued a permit to sell beer for off-premises consumption and has received certification by the State Alcoholic Beverage Commission under the State Responsible Vendor Act of 2006, Tenn. Code Ann. §§ 57-5-601 et seq.
(2) Penalty, revocation or suspension.
(a) The Beer Board may, at the time it imposes a revocation or suspension, offer a permit holder that is not a responsible vendor the alternative of paying a civil penalty not to exceed $2,500 for each offense of making or permitting to be made any sales to minors, or a civil penalty not to exceed $1,000 for any other offense.
(b) The Beer Board may impose on a responsible vendor a civil penalty not to exceed $1,000 for each offense of making or permitting to be made any sales to minors or for any other offense.
(c) If a civil penalty is offered as an alternative to revocation or suspension, the holder shall have seven days within which to pay the civil penalty before the revocation or suspension shall be imposed. If the civil penalty is paid within that time, the revocation or suspension shall be deemed withdrawn. Payment of the civil penalty in lieu of revocation or suspension by a permit holder shall be an admission by the holder of the violation so charged and shall be paid to the exclusion of any other penalty that the city may impose.
(1994 Code, § 8-214)