Thursday, May 12, 2011
Lawrenceburg Council Levies Liquor By The Drink Tax
Members of the Lawrenceburg Board of Mayor and Council took the first step Thursday in levying a privilege tax regarding on premises consumption of liquor.
City residents approved a referendum in the May 3 city election, allowing the sale of liquor by the drink inside the corporate city limits. In response, the council initiated the process of adopting regulations into the Lawrenceburg Municipal Code, governing those sales.
Although the council has limited authority on this issue, an ordinance was approved, establishing hours of sales along with a privilege tax allowed under state law.
Council members approved an ordinance that adopts the section of Tennessee Code Annotated, regarding sales hours. Those hours, as established under the Tennessee Alcoholic Beverage Commission, are 8:00 a.m. to 3:00 a.m., Monday through Saturday, and 10:00 a.m. until 3:00 a.m. on Sundays.
The state privilege tax adopted by the council includes the following schedule: private club - $300, convention center - $500, premier type tourist resort - $1,500, historic performing arts center - $300, urban park center - $500, commercial passenger boat company - $750, historic mansion house site - $300, historic interpretive center - $300, community theater - $300, zoological institution - $300, museum - $300, establishment in a terminal building of a commercial air carrier airport - $1,000, commercial airline travel club $500, public aquarium - $300, motor speedway - $1,000, sports facility - $1,000, theater - $300, caterers - $500, restaurants (scheduled according to seating capacity) ranging from minimum seating of 75 at $600 to $1,000 for more than 276 seats, wine-only restaurants ranging from $120 for seating of 40 to $200 for seating of 226 or more, and hotels $1,000.
The taxes are required to be remitted to the city annually “not less than thirty days following the end of each twelve month period from the original date of the license.”
Council members cast four “yes” votes, with Mayor Keith Durham casting the sole vote against. A second approval is required before the measure will become effective.
.
