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Wholesale Liquor Tax

Legal Basis of Tax

On June 12, 2012 the Metropolitan Council passed Ordinance BL2012-156 transferring the collection of several taxes from the Davidson County Clerk to the Finance Dept. Collections Office effective July 1, 2012.

Ordinance No. BL2012-156 designating the Department of Finance as the tax collection official for the collection of certain taxes and fees including tourist accommodation taxes, alcohol privilege taxes, wholesale beer and liquor taxes, and franchise fees for the Metropolitan Government. (ORDINANCE NO. BL2012-156)

For the purpose of providing a means of regulating the liquor business in the metropolitan government area, there is levied and imposed upon licensed retailers of alcoholic beverages a regulatory, supervisory and inspection fee at the rate of five percent upon all sales of alcoholic beverages or wine made by a wholesaler to a licensed retailer. The fee shall be measured by the wholesale price of the alcoholic beverage or wine sold by the wholesaler and paid by the retailer to the wholesaler and shall be five percent of such wholesale price.(Code of Ordinance 7.12.020) (Prior code § 5-1-25)

The supervisory, regulatory and inspection fees imposed by this chapter shall be remitted each month by all wholesalers to the director of finance, payable to the metropolitan government, not later than the twentieth day of the month following which the sales were made.

Every wholesaler shall file with the director of finance each month, at the time of making such remittance, a monthly report, in duplicate, containing a list of the alcoholic beverages sold to each retailer located within the metropolitan government area, the wholesale price of the alcoholic beverage sold to each retailer, the amount of tax due, and such other information as may be required by the director of finance.

The failure to collect or timely report or pay the inspection fee collected shall result in a penalty of ten percent of the fee due the metropolitan government. Such penalty is in addition to the other penalties prescribed in this code.

Wholesalers collecting and remitting the above inspection fee to the metropolitan government shall retain, in each remittance made to the metropolitan government as provided herein, an amount equal to five percent of the total amount of inspection fees collected and remitted as compensation for collecting and reporting the fees imposed herein. Such reimbursement shall be deducted and shown on the monthly report to the director of finance. (Code of Ordinance 7.12.040)

(Ord. BL2012-156 § 7, 2012; Ord. 96-166 § 3, 1996; prior code § 5-1-27)



A 1.84% convenience fee will be charged on all credit and debit card transactions. This fee is collected by a third party processor. Metro does not receive any portion of this fee.

Credit Card Authorization Form

All forms need to be completed in its entirety and submitted to the Collections Office.

Wholesale Liquor Monthly Report

Wholesale Liquor Reconciliation Report

Mailing Address

Collections Office
P.O.Box 196311
Nashville, TN 37219-6311