Privilege taxes – Tax on retail sales – Carrier license fees – Mixing bar tax

(a) 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 state alcoholic beverages for consumption on the premises. Ask a legal question, get an answer ASAP!(i) Operates a permanent catering hall on an exclusive basis or restaurant. See Tennessee Code 57-4-102Commercial airline: includes any airline operating in interstate commerce under a certificate of public convenience and necessity issued by the appropriate federal or state agency, or under an exemption from the requirement of obtaining a certificate of public convenience and necessity but otherwise regulated by an appropriate federal or state agency, with adequate facilities and equipment for serving passengers, on regular schedules, or charter trips, while moving through any county of the state, but not while any such commercial airline is stopped in a county or municipality that has not legalized such sales. See Tennessee Code 57-4-102Commission: means the alcoholic beverage commission, created pursuant to chapter 1 of this title. See Tennessee Code 57-4-102License: means the license issued pursuant to this chapter. See Tennessee Code 57-3-101Month: means a calendar month. See Tennessee Code 1-3-105Municipality: means an incorporated town or city having a population of: (i) Seven hundred (700) or more, according to the 2010 federal census or a subsequent federal census. See Tennessee Code 57-3-101Paddlewheel steamboat company: includes a paddlewheel steamboat company that possesses the following characteristics:(a) Has its principal dock located on the Cumberland River at Pennington Bend. See Tennessee Code 57-4-102Passenger train: includes any passenger train operating in interstate commerce under a certificate of public convenience and necessity issued by the appropriate federal or state agency, with adequate facilities and equipment for serving passengers, on regular or special schedules, or charter trips, while moving through any county of the state, but not while any such passenger train is stopped in a county or municipality that has not legalized such sales. See Tennessee Code 57-4-102Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105Restaurant: means any public place kept, used, maintained, advertised and held out to the public as a place where meals are served and where meals are actually and regularly served, without sleeping accommodations, such place being provided with adequate and sanitary kitchen and dining room equipment and seating capacity of at least forty (40) people at tables, having employed therein a sufficient number and kind of employees to prepare, cook and serve suitable food for its guests. See Tennessee Code 57-4-102Special historic district: means any area with specific boundaries that possesses the following characteristics: (i) Was organized pursuant to a municipal urban planning and development board. See Tennessee Code 57-4-102Special occasion license: means a license which the commission may issue to a bona fide charitable, nonprofit or political organization. See Tennessee Code 57-4-102State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105Wine: means the product of the normal alcoholic fermentation of the juice of fresh, sound, ripe grapes, with the usual cellar treatment and necessary additions to correct defects due to climatic, saccharine and seasonal conditions, including champagne, sparkling and fortified wine of an alcoholic content not to exceed twenty-one percent (21%) by volume. See Tennessee Code 57-4-102(b) (1) Each applicant for an on-premises consumption license shall pay to the commission a one-time, nonrefundable fee in the amount of three hundred dollars ($300) when the application is submitted for review. Further, once a license is approved, for the exercise of such privilege, the following taxes are levied to be earmarked for and allocated to the commission for the purpose of the administration and enforcement of the duties, powers, and functions of the commission, and are to be paid annually, as follows: Effective July 2003 July 2004 (A) Private club $ 300 $ 500 (B) Convention center $ 500 $1000 (C) Premier type tourist resort $1500 $2000 (D) Historic performing arts center $ 300 $ 150 (E) Urban park center $ 500 $ 150 (F) Commercial passenger boat company $ 750 $1250 (G) Historic mansion house site/Historic inn $ 300 $ 150 (H) Historic interpretive center $ 300 $ 150 (I) Community theater $ 300 $ 150 (J) Zoological institution $ 300 $ 150 (K) Museum $ 300 $ 150 (L) Establishment in a terminal building of a commercial air carrier airport $1000 $1500 (M) Commercial airline travel club $ 500 $1000 (N) Public aquarium $ 300 $ 150 (O) Motor speedway $1000 $2000 (P) Sports facility $1000 $2000 (Q) Theater $ 300 $ 150 Further, for the exercise of