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Alcohol Beverage Privilege Tax


Credit Card Authorization Form

Annual invoices for this tax are mailed out one month prior to renewal date (renewal date is date established through the Tennessee Alcoholic Beverage Commission).

If you are applying for a liquor permit for the first time through Tennessee Alcoholic Beverage Commission, once permit is issued, please mail a copy of permit along with payment (refer to main page for amounts) to the Collections Office. Once payment is received a receipt will be issued, which shall be displayed at all times in a conspicuous place in the permit holder's establishment.

Mailing Address

Metro Nashville
P. O. BOX 305172, Dept. 168
Nashville, TN 37230-5172

Legal Basis of Tax

Code of Ordinance 5.16.050

  1. There is levied the following privilege taxes on every person who exercises within the general services district the privilege of engaging in the business of selling at retail alcoholic beverages for consumption on the premises:
    1. Common carrier, for each dining car, plane, ship, boat or other vehicle: $100
    2. Private club: $300
    3. Hotel and motel: $1,000
    4. Restaurant, according to seating capacity, on licensed premises:
      • 75-125 seats: $600
      • 126-175 seats: $750
      • 176-225 seats: $800
      • 226-275 seats: $900
      • 276 seats and over: $1,000
  2. Such taxes shall be payable annually to and collected by the director of finance or his designated representative. Upon payment of the privilege tax as set out in subsection A of this section, the finance director or his designated representative shall issue a receipt for the payment of such tax, which shall be displayed by the holder thereof at all times in a conspicuous place in the permit holder's establishment licensed under Tennessee Code Annotated, Section 57-4-101, et seq.