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The Local Beer Tax: An Administrative Guide, Victor C. Hobday

MTAS History

Under the terms of legislation passed by the 1951 General Assembly, cities and counties in Tennessee have been authorized to levy a tax on the retail sale of beer, effective April 1, 1951. This bulletin has been prepared as a guide for city officials in the preparation of necessary local legislation and in the establishment of essential administrative procedures.

The sample ordinances, suggested rules and regulations, and forms in this bulletin were prepared by Anders O. Hustvedt and Porter C. Greenwood, MTAS Consultants. Other MTAS staff members have contributed to the various steps required to bring this bulletin to its …