2021 Tennessee Code
Part 3 - Taxes and Fees
§ 57-4-301. Privilege Taxes — Tax on Retail Sales — Carrier License Fees — Mixing Bar Tax

Effective       July 2003 July 2004 (A) Private club $ 300 $ 500 (B) Convention center $ 500 $1000 (C) Premier type tourist resort $1500 $2000 (D) Historic performing arts center $ 300 $ 150 (E) Urban park center $ 500 $ 150 (F) Commercial passenger boat company $ 750 $1250 (G) Historic mansion house site/Historic inn $ 300 $ 150 (H) Historic interpretive center $ 300 $ 150 (I) Community theater $ 300 $ 150 (J) Zoological institution $ 300 $ 150 (K) Museum $ 300 $ 150 (L) Establishment in a terminal building of a commercial air carrier airport $1000 $1500 (M) Commercial airline travel club $ 500 $1000 (N) Public aquarium $ 300 $ 150 (O) Motor speedway $1000 $2000 (P) Sports facility $1000 $2000 (Q) Theater $ 300 $ 150 Further, for the exercise of such privilege, the following taxes are hereby levied to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission, and are to be paid in accordance with the following schedule: (R) Restaurant, according to seating capacity, on licensed premises: (i) 40 — 74 seats $ 650 (ii) 75 — 125 seats $ 750 (iii) 126 — 175 seats $ 925 (iv) 176 — 225 seats $ 975 (v) 226 — 275 seats $1100 (vi) 276 seats and more $1200 Wine-only restaurant, according to seating capacity on licensed premises: July 2003 July 2004 July 2005 July 2006 (vii) 40 — 125 seats $ 120 $ 170 $ 220 $ 270 (viii) 126 — 175 seats $ 150 $ 200 $ 250 $ 300 (ix) 176 — 225 seats $ 160 $ 210 $ 260 $ 310 (x) 226 — 275 seats $ 180 $ 230 $ 280 $ 330 (xi) 276 seats and more $ 200 $ 250 $ 300 $ 350 (S) Caterers: July 2003 July 2004 July 2005 July 2006 $ 500 $ 550 $ 575 $ 625 (T) Hotels, according to room capacity, on licensed premises: July 2003 July 2004 July 2005 July 2006 (i) 0 — 99 rooms $1000 $1000 $1000 $1000 (ii) 100 — 399 rooms $1000 $1000 $1200 $1250 (iii) 400 rooms and over $1000 $1200 $1400 $1500 (U) Retirement center  $150 (V) Civic arts center  $150 (W) Limited service restaurant, based on the gross sales of  prepared food: (i) At least 30% of gross sales $2,000 (ii) At least 20% but not more than 30% of gross sales  $3,000 (iii) At least 15% but not more than 20% of gross sales $4,000 (iv) 0% but not more than 15% of gross sales $5,000
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Structure 2021 Tennessee Code