57-3-504 - Fee to be exclusive Metropolitan governments.
57-3-504. Fee to be exclusive Metropolitan governments.
(a) The inspection fee provided for herein shall be in lieu of all other gross receipt or inspection fees imposed upon wholesalers or retailers of alcoholic beverages by municipalities and no other additional or similar fees shall be imposed by ordinance.
(b) No municipality shall impose any inspection fee or similar tax upon wholesalers based upon sales made to retail dealers located in other municipalities, it being the legislative intent that a municipality shall have authority to impose the inspection fee provided for herein only upon retailers located within the particular municipality imposing the inspection fee.
(c) (1) Notwithstanding anything herein provided to the contrary, the principal municipality, in a county which has adopted the metropolitan form of government under the provisions of title 7, chapters 1-3, or which may hereafter adopt such form of government, may impose an inspection fee or similar fee, under the authority of chapter 3, part 5 of this title, upon wholesalers based on sales made to licensed retailers located in other but smaller municipalities within the same county as the principal municipality;
(2) Principal municipality, for the purpose of this provision, means the largest municipality, or its successor, within such a county in accordance with the 1960 federal census or subsequent federal census;
(3) When such principal municipality imposes such a fee upon wholesalers, they shall collect same from the sales to retailers within the smaller municipalities and remit such collections to the principal municipality unless and until such smaller municipalities adopt by ordinance or resolution, such fees in accordance with the terms of chapter 3, part 5 of this title, and then the wholesalers will remit such collections to the smaller municipalities in accordance with the provisions of such ordinances or resolutions as may be adopted or passed by them.
[Acts 1968, ch. 538, § 6; T.C.A., § 57-168.]