Annual privilege tax to be paid to the recorder. 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 of Spring Hill Tennessee shall remit annually to the recorder the appropriate tax described in § 8-124. 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. 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. 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.
(Ord. 21-30, passed 12-20-2021)