57-2-102 - Privilege taxes on manufacturer License. - Tennessee Statutes

57-2-102. Privilege taxes on manufacturer License.

(a)  Before anyone shall engage in manufacturing of intoxicants, as defined in this chapter, within a county, a privilege tax shall be paid in the sum of one thousand dollars ($1,000) to the state and to the county in which the manufacturing plant is located; and a license shall be issued by the department of revenue and by the county legislative body of such county as authorizes the operation of the manufacturing business within the boundaries of such county.

(b)  If the manufacturing plant is located within the boundaries of a municipality, likewise a privilege tax of one thousand dollars ($1,000) shall be paid to the municipality, and a license also shall issue by the proper authorities of the municipality, authorizing the manufacturing plant to operate.

[Acts 1937, ch. 193, § 1; C. Supp. 1950, § 6648.1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 57-102.]