2010 Tennessee Code
Title 57 - Intoxicating Liquors
Chapter 4 - Consumption of Alcoholic Beverages on Premises
Part 3 - Taxes and Fees
57-4-306 - Distribution of collections.

57-4-306. Distribution of collections.

All gross receipt taxes collected under § 57-4-301(c) shall be distributed by the commissioner as follows:

     (1)  Fifty percent (50%) to the general fund to be earmarked for education purposes; and

     (2)  Fifty percent (50%) to the local political subdivision as follows:

          (A)  One half (½) of the proceeds shall be expended and distributed in the same manner as the county property tax for schools is expended and distributed; provided, however, that except in counties having a population of not less than twenty-seven thousand nine hundred (27,900) nor more than twenty-seven thousand nine hundred twenty (27,920), according to the 1980 federal census or any subsequent federal census, any proceeds expended and distributed to municipalities which do not operate their own school systems separate from the county are required to remit one half (½) of their proceeds of the gross receipts liquor-by-the-drink tax to the county school fund; and

          (B)  The other one half (½) shall be distributed as follows:

                (i)  Collections of gross receipts collected in unincorporated areas, to the county general fund; and

                (ii)  Collections of gross receipts in incorporated cities and towns, to the city or town wherein such tax is collected.

     (3)  Notwithstanding the provisions of subdivision (2), the fifty percent (50%) of the gross receipt taxes allocated to local political subdivisions by subdivision (2) and collected in a municipality which is a premier tourist resort shall be distributed to and expended by such municipality for schools in such municipality.

     (4)  [Deleted by 2006 amendment.]

     (5)  [Deleted by 2006 amendment.]

[Acts 1967, ch. 211, § 3; T.C.A., § 57-162; Acts 1982, ch. 942, §§ 1, 2; 1983, ch. 356, § 1; 2003, ch. 355, § 19; 2005, ch. 500, § 2; 2006, ch. 989, § 7.]  
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