|Original Document: |
Text of Document: January 28, 2002
Re: Beer License Renewal
Dear City Recorder,
You have asked if the City Recorder has the authority to renew an annual beer license?
Section 57-5-103 of the Tennessee Code requires a permit from the Beer Board to sell beer in your City. Your Beer Board has wide discretion in the issuance and revocation of a beer permit.
Section 57-5-104 Application fee-Privilege tax-Permits- states that each applicant shall be required to pay an application fee of $250.00 to the City in which the applicant’s place of business is located. No portion of this fee shall be refunded. There is also imposed on the business of selling, distributing, storing, or manufacturing beer in this State a privilege tax of $100.00. The tax shall be remitted to the official identified by the City in the notice. Cities 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 to the address on the application for a beer license. If a permit holder does not pay the tax by January 31 or within thirty (30) days after written notice was mailed, whichever is later, then the City shall notify the permit holder by certified mail that the tax payment is due. If not paid with ten (10) days after receiving notice by certified mail, then the City may suspend or revoke the permit or impose a civil penalty pursuant to TCA 57-5-108. These tax funds may be used for any public purpose.
The Beer License does not expire on an annual basis. When you collect the privilege tax that is due on January 31 or within thirty (30) days after written notice is mailed, you are not in affect renewing the Beer License. You are merely collecting the privilege tax. Since most Recorders are authorized to collect taxes and fees, I believe you are authorized to collect the privilege tax that is due on an annual basis.
I hope this information will be helpful. Please call me if you have questions or comments.
Municipal Management Consultant