Legal Documents of Gatlinburg

It is hereby declared the legislative intent that every person is exercising a taxable privilege who engages in the business of selling at retail in this city, alcoholic beverages for consumption on the premises. For the exercise of such privilege, the following taxes are levied for city purposes to be paid annually, to wit:

1. Private Club $ 300.00
2. Hotel (motel) $1000.00
3. Restaurant, according to seating capacity on licensed premises:
   
   1. 75-125 seats $ 600.00
   2. 126-175 seats $ 750.00
   3. 176-225 seats $ 800.00
   4. 226-275 seats $ 900.00
   5. 276 seats and over $1000.00

   6. 'Wine Only' Restaurant with 50 or more seats $ 120.00

      The amounts of privilege taxes as set out herein shall be for one (1) year and each privilege license shall expire on the expiration of the sellers state license for that year. The privilege taxes as set out herein shall be paid to the director of finance of the City of Gatlinburg. All licensees already operating as of the effective date of this ordinance but which have less than one (1) year to the expiration date of their current license shall pay a pro rata portion of the applicable fees set out herein. (1976 Code, § 2-124)