Legal Documents of Rocky Top
Code of Rocky Top
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Code of Rocky Top
Title 5 Municipal Finance and Taxation
Chapter 3 Wholesale Beer Tax
Title 5 Municipal Finance and Taxation
Chapter 3 Wholesale Beer Tax
Rocky Top
Title 5 : Municipal Finance and Taxation
Chapter 3 : Wholesale Beer Tax
5-301 : To be collected.[5]
The recorder is hereby directed to take appropriate action to assure payment to the City of Rocky Top of the wholesale beer tax levied by the "Wholesale Beer Tax Act," as set out in Tennessee Code Annotated, title 57, chapter 6.5 (1996 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.
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.
Date Last Updated: 09/01/2025
Codification Date: 09/01/2025
Officials at Date of Last Codification:
Mayor - Kerry Templin
Council Member - Keith Daniels
Council Member - Richard Duff
Council Member - Jeff Gilliam
Council Member - Joe Tackett
Recorder - Amanda Daugherty