Legal Documents of Baneberry

There is hereby imposed on the business of selling, distributing, storing or manufacturing beer, an annual privilege tax of one hundred dollars ($100.00). Any person, firm, corporation, joint stock company, syndicate or association engaged in the sale, distribution, storage or manufacture of beer shall remit the tax on Jan. 1, 1994, and each successive Jan. 1, to the City of Baneberry, Tennessee. At the time a new permit is issued to any business subject to this tax, the permit holder shall be required to pay the privilege tax on a pro rata basis for each month or portion thereof remaining until the next tax payment date. The city shall provide each beer permit holder with written notice of the payment due date at least thirty (30) days prior to Jan. 1. If the permit holder does not pay the annual privilege tax by Jan. 31, or within thirty (30) days after written notice of the tax was mailed, whichever is later, the city must notify the permit holder by certified mail that the tax is past due. If the permit holder does not pay the tax within ten (10) days after receiving notice of delinquency by certified mail, the beer permit is void. (Ord. #216-3, Feb. 2016)