Current through Acts 2023-2024, ch. 1069
Section 57-5-102 - Registration of manufacturers and wholesale distributors(a) Every person, firm, corporation, joint-stock company, syndicate or association in this state engaging in the manufacture or wholesale distribution of beer shall be required to first register its name and address, by mail or in person, at the office of the commissioner of revenue and to receive and keep posted at its usual place of business a certificate of registration bearing a serial number, which serial number shall be assigned to such person, firm, corporation, joint-stock company, syndicate or association in this state by the commissioner. The registration shall be made and certificate of registration received and posted before commencement of any business as described herein.(b) Cost of such registration is fixed at twenty dollars ($20.00) for wholesalers and forty dollars ($40.00) for manufacturers, to be paid by the applicant before a certificate is issued. Such certificate must be renewed annually on or before January 1, upon the payment of the aforementioned registration fees.(c) Any person required by this section to be registered who shall fail to register with the commissioner within twenty (20) days after entering business, or who shall fail to obtain a renewal of such registration for the current year by January 20 thereof, shall have added to the cost of registration a specific penalty of five dollars ($5.00) a month for each month or fractional part thereof during which such failure continues, but not to exceed an amount equal to the registration fee.(d) The proceeds of these fees shall be divided equally, one-half (½) to the department and one-half (½) to the Tennessee highway patrol, and shall be accredited to the expendable receipts account of such departments in order that same may be available for the purpose of enforcing this chapter.(e) In addition to the specific mandatory penalty provided for hereinabove, any person who shall engage in any business or activity for which a certificate of registration is knowingly required from the commissioner under this chapter without first having obtained such a certificate, or who, having obtained such a certificate, shall continue to engage in and/or conduct such business or activity after such certificate shall have been revoked or who does so during a suspension thereof, shall be liable to a discretionary penalty of not more than one hundred dollars ($100) to be imposed by the commissioner at the commissioner's discretion. Such penalty shall be collected in the manner otherwise provided for the collection of taxes and penalties and distributed in the manner provided hereinabove. Each day that such business or activity is so engaged in or conducted may be deemed a separate offense by the commissioner at the commissioner's discretion upon determination that the circumstances warrant.(f) Every person, firm, corporation, joint-stock company, syndicate or association, before being permitted to store, sell, distribute and/or manufacture beer shall pay such license, and comply with such regulations and ordinances as may be passed by the county courts of the counties and/or enacted by the proper municipal authorities of the cities or towns where such person, firm, corporation, joint-stock company, syndicate or association may do business in the manner hereinafter provided.Acts 1933, ch. 69, § 5; 1937, ch. 198, § 1; 1943, ch. 53, § 1; mod. C. Supp. 1950, § 1191.5; impl. am. Acts 1959, ch. 9, § 14; Acts 1972, ch. 448, § 1; 1973, ch. 68, § 6; 1974, ch. 478, § 1; T.C.A. (orig. ed.), § 57-202; Acts 1985, ch. 315, § 1; 1993, ch. 297, § 2.