Amends TCA Title 57, Chapter 4.

Present law authorizes certain sales and consumption of alcoholic beverages on premises specifically listed in the law, such as hotels, convention centers, community theaters, and others. This bill adds to the present list a retail business that primarily offers for sale goods or services to the public and that, ancillary to the primary retail business:<br /> <br /> (1) Provides food service for patrons;<br /> <br /> (2) Has no more than 20 seats for food service for patrons;<br /> <br /> (3) Sells alcoholic beverages for consumption on the premises in an amount the sales from which do not exceed 15 percent of the retail business's annual gross sales; and<br /> <br /> (4) Offers food service to patrons during the hours for which alcoholic beverages may be sold in accordance with state law.<br /> <br /> HOURS OF SALE<br /> <br /> Present law establishes varying hours of prohibited sale for the premises authorized to sell or give away alcoholic beverages, listed above. This bill prohibits a restricted small business, as described above, from selling or giving away alcoholic beverages, malt beverages, or wine between the hours of 10:00 p.m. and 8:00 a.m.<br /> <br /> TAXES<br /> <br /> Present law requires each applicant for an on-premises consumption license to pay to the alcoholic beverage commission ("commission") a one-time, nonrefundable fee in the amount of $300 when the application is submitted for review. Once a license is approved, privilege taxes are levied to the commission for the purpose of the administration and enforcement of the duties, powers, and functions of the commission, and are to be paid annually.<br /> <br /> This bill adds the privilege tax for a restricted small business, as described above, to the table of privilege taxes for the types of premises authorized to sell or give away alcoholic beverages, in the amount of $2,000.<br /> <br /> PERMITS<br /> <br /> Present law requires any person, firm or corporation owning any hotel, convention center, premier type tourist resort, restaurant, food hall, club, historic performing arts center, community theater, theater, historic interpretive center, urban park center, zoological institution, public aquarium, museum, historic mansion house site or commercial passenger boat company, desiring to sell wine or other alcoholic beverages for consumption on its premises where food may be served, to make application to the commission in duplicate on forms furnished by the commission for a permit to do so.<br /> <br /> This bill adds a restricted small business, as described above, to the list of types of premises required to make application to the commission for a permit in duplicate. <br />