57-3-501 - Municipal inspection fee Maximum amount Collection of fees. - Tennessee Statutes

57-3-501. Municipal inspection fee Maximum amount Collection of fees.

(a)  A municipality as defined by § 57-3-101 shall have the authority to impose by ordinance an inspection fee upon licensed retailers of alcoholic beverages as defined by § 57-3-101 located within such municipality.

(b)  The inspection fees shall not exceed eight percent (8%) of the wholesale price of alcoholic beverages supplied by a wholesaler in municipalities located in counties of this state having a population of less than sixty thousand (60,000) according to the 1960 federal census or any subsequent federal census, or in counties that contain a municipal corporation as defined in § 67-6-103(a)(3)(B)(i), notwithstanding the provisions of subsection (c) of this section to the contrary.

(c)  The inspection fees shall not exceed five percent (5%) of the wholesale price of alcoholic beverages supplied by a wholesaler in municipalities located in counties of this state having a population of more than sixty thousand (60,000) according to the 1960 federal census or any subsequent federal census.

(d)  Any municipality having a metropolitan form of government and a population of over four hundred fifty thousand (450,000) according to the 1990 federal census or any subsequent federal census, which has levied the inspection fees herein authorized may, by ordinance of its legislative body, designate the county clerk as the collector of the fees for the entire metropolitan taxing jurisdiction.

[Acts 1968, ch. 538, §§ 1, 2; 1969, ch. 87, § 1; T.C.A., § 57-165; Acts 1994, ch. 758, § 1; 1999, ch. 218, § 1.]