Legal Documents of White Pine

There is hereby imposed on the business of selling, distributing, storing or manufacturing beer a privilege tax of one hundred dollars ($100.00) per year. Any person, firm, corporation, joint stock company, syndicate or association engaged in the sale, distribution, storage or manufacture of beer shall remit the tax on issuance of the permit, and each successive January 1, to the Town of White Pine, Tennessee. If said privilege tax is not paid on or before January 10, the beer permit issued to said person, firm, corporation, joint stock company, syndicate or association shall be void, and said permit holder shall have to apply for a new permit. If said tax is paid after January 1 but before January 10, a penalty of twenty-five dollars ($25.00) shall be charged for each successive day the tax is not paid. 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. (1978 Code, § 2-214, as amended by Ord. #8-07, Oct. 2007)