Legal Documents of Jefferson City

Code of Jefferson City

Table of Contents » Title 8 Alcoholic Beverages » Chapter 2 Beer » § 8-217 Privilege tax.
Print This Page
PDF
Go to
8
Title 8
8-1
Title 8, Chapter 1
8-101
§ 8-101
Jefferson City
Title 8 : Alcoholic Beverages
Chapter 2 : Beer

8-217 : Privilege tax.

  1. There is hereby imposed on the business of selling, distributing, storing or manufacturing beer a 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 each successive January 1 to the City of Jefferson City, 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 prorated basis for each month or portion thereof remaining until the next tax payment date.
  2. The city recorder shall mail written notice to each permit holder of the payment date at least thirty (30) days before January 1. If the permit holder does not pay by January 31, the city recorder shall again notify the permit holder that payment is due. If the permit holder does not pay within ten (10) days receiving the second notice, the permit is void.
  3. 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 prorated basis for each month or portion thereof remaining until the next payment date. (as added by Ord. #2007-18, Jan. 2008)