reglab/housing_qa huggingface dataset:
TN Code § 57-5-104 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 1 - General Provisions|§ 57-5-104. Application Fee — Privilege Tax — Permits

  Each applicant for a permit required by § 57-5-103 shall be required to pay an application fee of two hundred fifty dollars ($250) to the county or city in which the applicant's place of business is located. No portion of the fee shall be refunded to the applicant, notwithstanding whether an application is approved or denied.    There is hereby imposed on the business of selling, distributing, storing or manufacturing beer in this state a privilege tax of one hundred dollars ($100), notwithstanding § 57-6-112.   Any person, firm, corporation, joint-stock company, syndicate or association engaged in selling, distributing, storing or manufacturing beer shall remit the tax on January 1 to the county or city in which such business is located. The tax shall be remitted to the county clerk for businesses located in the county outside the incorporated limits of any city or town, and to the official identified by the city or town in the notice required by subdivision (b)(3) for businesses located within the incorporated limits of the city or town.   Counties and cities shall mail written notice to each permit holder of the payment date of the annual tax at least thirty (30) days prior to January 1. Notice shall be mailed to the address specified by the permit holder on its permit application. If a permit holder does not pay the tax by January 31 or within thirty (30) days after written notice of the tax was mailed, whichever is later, then the county or city shall notify the permit holder by certified mail that the tax payment is past due. If a permit holder does not pay the tax within ten (10) days after receiving notice of its delinquency by certified mail, then the county or city may suspend or revoke the permit or impose a civil penalty pursuant to § 57-5-108.   Counties, cities or towns may utilize these tax funds for any public purpose.   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.
TN Code § 57-5-106 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 1 - General Provisions|§ 57-5-106. Licensing Powers of Cities, Towns, and Class B Counties

  All incorporated cities, towns and Class B counties in this state are authorized to pass proper ordinances governing the issuance and revocation or suspension of licenses for the storage, sale, manufacture and/or distribution of beer within the corporate limits of the cities and towns and within the general services districts of Class B counties outside the limits of any smaller cities as defined in § 7-1-101 and to provide a board of persons before whom such application shall be made, but the power of such cities, towns and Class B counties to issue licenses shall in no event be greater than the power herein granted to counties, but cities, towns and Class B counties may impose additional restrictions, fixing zones and territories and provide hours of opening and closing and such other rules and regulations as will promote public health, morals and safety as they may by ordinance provide. The ordinance power granted to a municipality by this subsection (a) does not permit a municipality to establish residency requirements for its applicants. The ordinance power granted to a municipality by this section does not permit a municipality to impose training or certification restrictions or requirements on employees of a permittee if those employees possess a server permit issued by the alcoholic beverage commission pursuant to chapter 3, part 7 of this title.   Cities, towns and Class B counties may authorize the sale of beer in the rooms of regularly conducted hotels and motels and in regularly incorporated clubs and lodges.    Notwithstanding subsection (a), any county that is the owner of property used as a park that is within the corporate boundaries of a municipality within that county has the exclusive authority to issue, revoke, and suspend licenses for the storage, sale, manufacture, and distribution of beer within the boundaries of the park consistent with the county rules governing the issuance, revocation, and suspension of licenses for other locations in the county, except there is no restriction of distance from residences or churches, schools, or other public gathering places.   This subsection (c) applies only in counties with a population of not less than one hundred seventy-two thousand three hundred (172,300) nor more than one hundred seventy-two thousand four hundred (172,400), according to the 2010 federal census or any subsequent federal census.
TN Code § 57-5-107 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 1 - General Provisions|§ 57-5-107. Hotels and Motels

  Any hotel or motel licensed under this chapter and under chapter 4 of this title may dispense beer to adult guests through locked, in-room units.   No person under the age of twenty-one (21) shall be issued or supplied with a key by any hotel or motel for such units. Such units may only be located in any such hotel or motel located in municipalities having a population in excess of one hundred thousand (100,000) if the voters of such municipality have approved the consumption of alcoholic beverages on the premises by referendum and in any county in which such municipalities are located if the voters of such county have approved the consumption of alcoholic beverages on the premises by referendum.
TN Code § 57-5-109 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 1 - General Provisions|§ 57-5-109. Proximity to Schools, Residences, Churches, Places of Public Gatherings

  A city or county shall not suspend, revoke or deny a permit to a business engaged in selling, distributing or manufacturing beer on the basis of the proximity of the business to a school, residence, church, or other place of public gathering if a valid permit had been issued to any business on that same location. This section shall not apply if beer is not sold, distributed or manufactured at that location during any continuous six-month period.   For the purposes of this section, “on that same location” means within the boundaries of the parcel or tract of the real property on which the business was located. This section applies whether or not a business moves the building on the location and whether or not the business was a conforming or nonconforming use at the time of the move.   If a business applies for a beer permit within the continuous six-month period referenced in this section, and if the city or county denies the business a permit and if the business appeals that denial, a new six-month continuous sale period shall begin to run on the date when the appeal of that denial is final.
TN Code § 57-5-112 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 1 - General Provisions|§ 57-5-112. Beer Container Size — Labeling

  Any wholesaler or retailer selling or distributing any product regulated under this chapter in a twenty-five and four-tenths ounce (25.4 oz.) container may distribute such container only if the container has affixed to it a label, printed in at least three-sixteenths inches (3/16") type, which states “flavored beer.” Nothing herein shall be construed to impose upon a brewer or importer the duty to affix the labels required under this subsection (a) prior to sale to a wholesaler.   Any retail permittee or licensee under this title which elects to distribute any beer product in a twenty-five and four-tenths ounce (25.4 oz.) container is prohibited from indicating, directly or indirectly, that the product is not a flavored beer product. Any retail permittee or licensee violating this section shall be subject to sanctions imposed by law.
TN Code § 57-5-113 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 1 - General Provisions|§ 57-5-113. Sale of Beer Allowed Any Time Authorized to Sell Liquor and Wine — Beer Permit Required

 Any establishment that is permitted to sell liquor or wine for on-premises consumption pursuant to chapter 4 of this title shall be allowed to sell beer at any time the establishment is legally authorized to sell liquor or wine; provided, that the establishment has lawfully obtained a beer permit from the appropriate jurisdiction.
TN Code § 57-5-114 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 1 - General Provisions|§ 57-5-114. Separate License for Distribution of High Alcohol Content Beer Not Required

 Any wholesale distributor of beer that has a valid wholesale license pursuant to this chapter is not required to obtain a separate license for the distribution of high alcohol content beer from the commission.
TN Code § 57-5-202 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 2 - Taxation|§ 57-5-202. Commissioner of Revenue — Supervision and Collection of Tax — Enforcement of Law

  The supervision and collection of the tax imposed in § 57-5-201 is under the direction of the commissioner of revenue. The commissioner shall expend so much of four percent (4%) of the amount received thereunder each year as may be necessary to defray the expenses including clerical and mechanical help and transportation arising out of the administration of this chapter.   No employee of the commissioner shall, while so employed, be interested, directly or indirectly, in the vending, storing, distributing and/or manufacturing of such beer and/or any other beverage under the penalty of dismissal from office and of five hundred dollars ($500) fine, to be recovered by indictment or presentment.   The police and penal provisions of this chapter shall be enforced by members of the state highway patrol and all sheriffs, deputy sheriffs and police officers of the state and its political subdivisions. Such officers, along with inspectors, agents, representatives or officers appointed by the commissioner, shall be charged with the enforcement of the revenue provisions of this chapter. Duly authorized representatives of the department, in the discretion of the commissioner, are authorized and empowered to make arrests for violation of the revenue provisions of this chapter while on active duty engaged in enforcing the revenue provisions of this chapter.
TN Code § 57-5-203 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 2 - Taxation|§ 57-5-203. Payment of Tax Money — Deadline

  The tax imposed in §57-5-201 shall be paid to the department of revenue on or before the twentieth day of the month following the month in which it accrues.
TN Code § 57-5-204 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 2 - Taxation|§ 57-5-204. Default in Payment of State Privilege Taxes — Cancellation of Certificate

  If any such person shall at any time make default in the payment of the state privilege taxes levied under provisions hereof, the commissioner shall send by registered mail, with return receipt requested, written notice and demand for payment of such delinquent tax, showing the amount thereof due and unpaid, to the surety or sureties on the bond, at the address shown thereon or to the last known address, and if the delinquent tax and all interest and penalties legally due thereon shall not be paid within ten (10) days after the mailing of such notice, the commissioner shall cancel the certificate described under §57-5-102 and proceed against the delinquent under §§29-3-112 and29-3-113 and the commissioner is authorized and empowered, and it shall be the commissioner's duty, to issue a distress warrant for the collection of all delinquent state privilege taxes due under the provisions hereof, with interest and penalty in the sum of ten percent (10%).
TN Code § 57-5-205 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 2 - Taxation|§ 57-5-205. Distribution of State Privilege Tax — Special Census by Municipality or County

  The state privilege tax collected under §§57-5-201 —57-5-204 shall be paid into the state treasury and shall be divided as follows:   From the proceeds of the amount so collected, ten and five hundredths percent (10.05%) shall be paid to the several counties equally to be used by them for general purposes, ten and five hundredths percent (10.05%) shall be divided between the existing incorporated municipalities according to population to be used by them for general purposes, and forty-one hundredths percent (0.41%) shall be reserved and transferred to the department of mental health and substance abuse services to assist municipalities and counties in carrying out the Comprehensive Alcohol and Drug Treatment Act of 1973, compiled as title 33, chapter 10; title 39, chapter 17, part 4; §§ 53-11-408 and 57-3-306; and this section. Any municipality or county shall have the right to take not more than four (4) special censuses at its own expense at any time during the interim between the regular decennial federal census. Such right shall include the current decennium. Any such census shall be taken by the federal bureau of the census, or in a manner directed by and satisfactory to the department of economic and community development. The population of the municipality or county shall be revised in accordance with the special census for purposes of distribution of such funds, effective on July 1, following the certification of the census results by the federal bureau of the census, or the department of economic and community development to the commissioner of finance and administration; the aggregate population shall likewise be adjusted in accordance with any such special census, effective July 1, following certification; and   The remainder of the tax collected under this section shall become a part of the general fund of the state.
TN Code § 57-5-206 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 2 - Taxation|§ 57-5-206. Records — Reports to Commissioner of Revenue — Rules and Regulations

  Every person, firm, corporation, joint-stock company, syndicate or association in this state engaged in the storage, sale, distribution by sale or gift and/or manufacture in this state of such beer and/or other beverage shall keep invoices and all other memoranda fully descriptive thereof, and shall permit the commissioner or the commissioner's authorized agents, representatives or employees to inspect, at any time during the business hours of the day, all such articles, containers, packages, invoices, books, papers and memoranda as may be deemed necessary in the opinion of the commissioner, or the commissioner's authorized agent, representative or employee, in ascertaining whether or not the state privilege tax levied under §§ 57-5-201 — 57-5-203 has been paid or in determining the amount of such tax as may be due.   The original bill of sale or invoice or a digital copy thereof shall be kept by the wholesaler for at least two (2) years and the duplicate bill of sale or invoice shall be retained by the retailer for at least two (2) years, subject to inspection by the department or the county, municipal or metropolitan government involved.   The commissioner shall have the power to require any person engaged in the storage, sale, distribution by sale or gift, and/or manufacture, in this state, of such beer and/or any other such beverages, as described above, to furnish any reports, statements or information, under oath, which may be deemed, in the opinion of the commissioner, necessary for the purpose of enforcing a compliance herewith.   The commissioner is authorized and has the duty to make rules and regulations necessary, in the commissioner's opinion, to effectuate the purposes and carry out the provisions hereof, which rules and regulations shall have the force and effect of law if not in conflict with express statutory provision.
TN Code § 57-5-207 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 2 - Taxation|§ 57-5-207. Failure to Keep Records or Make Reports — Refusal to Permit Examination of Articles Used to Measure Tax — Penalty

  The failure of any person, firm, corporation, joint-stock company, syndicate or association required to pay the state privilege taxes levied hereby, to preserve the invoices or memoranda required by § 57-5-206, or to permit the inspection and examination of such containers, packages, or articles used as the measure of the tax, and/or invoices, books, papers and memoranda at the request of the commissioner or the commissioner's authorized agent, representative or employee, or the failure of any such person to make or furnish any report which the commissioner is authorized to require when demanded by the commissioner, is a violation hereof.   Any person, firm, corporation, joint-stock company, syndicate or association violating this section is guilty of a Class C misdemeanor.
TN Code § 57-5-208 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 2 - Taxation|§ 57-5-208. Tax Exemption for Armed Forces Facilities

  The state tax on beer and ale shall not be applicable to beer and ale sold for consumption within the geographical boundaries of a fort, base, camp or post of the armed forces of the United States, post exchanges, ship service stores, commissaries and messes operated by the United States armed forces.   The exemption of the tax herein made shall be effectuated by the department of revenue allowing wholesalers and breweries, duly licensed in Tennessee, credit for taxes paid on beer or ale sold to post exchanges, ship service stores, commissaries and messes operated and controlled by the United States armed forces, and which are instrumentalities of the government of the United States.   Such credit shall be allowed only upon application made therefor to the department by the wholesaler or brewery delivering beer or ale and upon a showing, by copy of the invoice with the signature of the officer in charge of such post exchange, ship service store, commissary or mess certifying that the beer or ale was sold to and delivered to the post exchange, ship service store, commissary or mess by such Tennessee wholesaler or brewery. In addition, the application shall be supported by such other evidence as the commissioner may by regulation require.
TN Code § 57-5-302 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 3 - Prohibited Acts|§ 57-5-302. [reserved.]

  Any violation of this chapter or rule or regulation of the commissioner of revenue or the violations of any rule or regulation of a county legislative body, metropolitan council or city legislative body relative to the conducting of the beer or like beverage business as defined in § 57-5-101 is a Class C misdemeanor where the penalty is not otherwise fixed.   A violation of this section involving either unlawful possession or illegal transportation, or both, of over one hundred (100) cases of twenty-four (24) twelve ounce (12 oz.) cans of beer or other light alcoholic beverage, or the equivalent thereof with respect to quantity or the kinds of containers, is a Class E felony.   Upon the second conviction of any person engaging in a business regulated under this chapter of making, or permitting to be made, any sale of alcoholic beverages, beer or wine to a person under twenty-one (21) years of age in violation of this chapter, such person is guilty of a Class E felony. In addition, upon the second such conviction, the permit or license of such person shall be automatically and permanently revoked regardless of any other punishment actually imposed.   Each violation of this chapter shall constitute a separate and distinct offense.
TN Code § 57-5-304 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 3 - Prohibited Acts|§ 57-5-304. Outdoor Advertisement at Retail Beer Establishments

  No outdoor sign, advertisement or display that advertises beer may be erected or maintained on the property on which a retail beer establishment is located other than one (1) sign, advertisement or display which makes reference to the fact that the establishment sells beer but does not use brand names, pictures, numbers, prices or diagrams relating to beer.   This section shall not apply to any sign, advertisement or display erected or maintained by or at the request of a temporary beer permittee or to any sports arena, stadium or entertainment complex.
TN Code § 57-5-401 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 4 - Transportation|§ 57-5-401. Transportation of Beer and Light Alcoholic Beverages Into State — Documents Required — Carrier's Tax Liability

  Any person engaged in transporting any beer and/or other such beverages from any point outside of this state to any point within this state shall possess during the entire time engaged in transporting such beverages in this state an invoice, bill of sale, or bill of lading, showing the true name and address of the consignor, the true name and address of the licensed brewery, wholesaler or distributor to whom such beverages are to be delivered, and the quantity of such beverages, except a common carrier maintaining a permanent office within this state where complete records of all beer and/or other such beverages transported from without this state are kept and open to inspection by the commissioner or the commissioner's duly authorized agent at all reasonable times.   When any common carrier transporting beer as defined in § 57-5-101(b) to a point within this state or any insurance company insuring such products comes into possession of such products by virtue of the same being damaged or otherwise unaccepted by the consignee of such product, such common carrier or insurance company shall become liable for the tax imposed under this chapter, unless proof deemed satisfactory to the commissioner is furnished to the commissioner by such carrier or insurance company showing that such products have been destroyed or shipped to a point without this state and, therefore, have not been sold or consumed in this state. The imposition of liability for the tax under the circumstances as hereinabove stated shall not be construed as authorizing the sale of such products in this state by either common carriers or insurance companies unless otherwise licensed to do so.
TN Code § 57-5-402 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 5 - Beer|Part 4 - Transportation|§ 57-5-402. Unauthorized Change of Consignee or Place of Delivery Prohibited

  It is unlawful for any person to present or tender for transportation to any carrier, or to any officer, agent, employee, or other person acting or assuming to act for such carrier, any beer and/or other such beverages for delivery to any person other than the consignee designated by such person offering the same for shipment, or for the purpose of directly or indirectly effecting a delivery thereof to any person not permitted to receive the same as consignee thereof, under this part, or of any rule or regulation of the commissioner, or to any person not the actual bona fide consignee thereof.   It is also unlawful for any person through any such carrier to deliver any such beverages to any person, or at any point or place other than the person and/or destination designated in the bill of lading or transportation contract therefor, or to accept for transportation and/or delivery any shipment of such beverages knowing that such shipment is intended for any person not permitted to receive the same under this part or any rule or regulation of the commissioner.