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Code of Kingston

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 4 Wholesale Beer Tax » § 5-401 To be collected.
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Title 5
5-1
Title 5, Chapter 1
5-101
§ 5-101
Kingston
Title 5 : Municipal Finance and Taxation
Chapter 4 : Wholesale Beer Tax

5-401 : To be collected.[2]

The city manager is hereby directed to take appropriate action to assure payment to the city of the wholesale beer tax levied by the "Wholesale Beer Tax Act," as set out in Tennessee Code Annotated, title 57, chapter 6.2 (2009 Code, § 5-401)

Footnotes:
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State law reference
Tennessee Code Annotated, title 57, chapter 6 provides for a tax of seventeen percent (17%) on the sale of beer at wholesale. Every wholesaler is required to remit to each municipality the amount of the net tax on beer wholesale sales to retailers and other persons within the corporate limits of the municipality.
Municipal code reference
Alcohol and beer regulations: title 8.