Athens City Code

There is imposed on the business of selling, distributing, storing or manufacturing beer an annual privilege tax of $100.00 . To sustain a valid permit, any licensee shall remit the tax on January 1 of each year thereafter to the city. 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. (cross-reference: TCA § 57-5-104)

(Code 1995, § 8-210; Ord. No. 784, 11-16-1993; Ord. No. 873, 1-16-2001; Ord. No. 1035, § 2, 3-17-2015)