Legal Documents of Gatlinburg

Each wholesaler making sales to any licensee shall collect and remit the inspection fee (less any authorized reimbursement for the collection service, which reimbursement shall not exceed five percent (5%) of the amount of the inspection fee), the inspection fee to be paid to the director of finance at the time the monthly report is made and in no event later than the twentieth (20th) of the month following the month in which the sales were made. A penalty of ten percent (10%) of the fee due shall be paid for each failure to file a timely report and/or to pay the required fee. (1976 Code, § 2-116)