a. The Alcoholic Beverage Control Board and the City Manager shall have the right to examine, or cause to be examined, any applicant for a permit or for a renewal thereof, to determine the validity of the statements made in any application, and to examine or cause to be examined the books and records of any such applicant. Any applicant making any false statement of any material fact in his application shall forfeit any permit received and shall not be eligible to receive another permit for a period of ten (10) years thereafter. An application fee of two hundred fifty dollars ($250) for use in offsetting the expense of investigating the applicant shall be charged pursuant to Tennessee Code Annotated, Section 57-5-104 on any original application for a permit, provided, however, that such fee shall not be charged for renewal of any existing permit, an application for a new location from an applicant already a permit holder under this chapter, or by an applicant who is a manager of an establishment under this chapter that is currently holding a permit under this chapter. Regardless of whether or not an application is approved or denied, any portion of the fee collected in excess of that actually used in the investigation shall be the property of the City of Paris and deposited in the General Fund (Ord. #559, 6/4/81; Ord. #597, 9/1/83, Ord. #834, 7/07/93).
b. There is hereby imposed on the business of selling, distributing, storing or manufacturing beer in the city of Paris a privilege tax of one hundred dollars ($100.00) to be remitted on January 1, 1994, and each successive January 1 to the finance director of the city of Paris. The finance director shall mail written notice to each permit holder of the payment date of the annual tax at least thirty (30) days prior to January 1 of each year. 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 thirty (30) days after written notice of the tax was mailed, whichever is later, then the finance director 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 (10) days after receiving notice of its delinquency by certified mail, then the permit shall be void and the finance director shall notify the Alcoholic Beverage Control Board of this action. At the time a new permit is issued to any permit holder, 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. Termination of business by a permit holder, or suspension or revocation of any permit, shall not entitle the permit holder to any refund of any portion of the privilege tax. The city of Paris may utilized these tax funds for any public purpose (Ord. #834, 07/07/93).