Terms Used In Tennessee Code > Title 57 > Chapter 4 > Part 3 - Taxes and Fees

• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• beverage: means and includes alcohol, spirits, liquor, wine, and every liquid containing alcohol, spirits, wine and capable of being consumed by a human being, other than patented medicine or beer as defined in §. See Tennessee Code 57-4-102
• Caterer: means a business engaged in offering food and beverage service for a fee at various locations, which:
  (i) Operates a permanent catering hall on an exclusive basis or restaurant. See Tennessee Code 57-4-102
• Commercial airline: includes any airline operating in interstate commerce under a certificate of public convenience and necessity issued by the appropriate federal or state agency, or under an exemption from the requirement of obtaining a certificate of public convenience and necessity but otherwise regulated by an appropriate federal or state agency, with adequate facilities and equipment for serving passengers, on regular schedules, or charter trips, while moving through any county of the state, but not while any such commercial airline is stopped in a county or municipality that has not legalized such sales. See Tennessee Code 57-4-102
• Commission: means the alcoholic beverage commission, created pursuant to chapter 1 of this title. See Tennessee Code 57-4-102
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• License: means the license issued pursuant to this chapter. See Tennessee Code 57-3-101
• Licensee: means any person to whom such license has been issued pursuant to this chapter. See Tennessee Code 57-3-101
• Month: means a calendar month. See Tennessee Code 1-3-105
• Municipality: means an incorporated town or city having a population of:
  (i) Seven hundred (700) or more, according to the 2010 federal census or a subsequent federal census. See Tennessee Code 57-3-101
• Paddlewheel steamboat company: includes a paddlewheel steamboat company that possesses the following characteristics:
  (a) Has its principal dock located on the Cumberland River at Pennington Bend. See Tennessee Code 57-4-102
• Passenger train: includes any passenger train operating in interstate commerce under a certificate of public convenience and necessity issued by the appropriate federal or state agency, with adequate facilities and equipment for serving passengers, on regular or special schedules, or charter trips, while moving through any county of the state, but not while any such passenger train is stopped in a county or municipality that has not legalized such sales. See Tennessee Code 57-4-102
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
• Personal property: All property that is not real property.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Restaurant: means any public place kept, used, maintained, advertised and held out to the public as a place where meals are served and where meals are actually and regularly served, without sleeping accommodations, such place being provided with adequate and sanitary kitchen and dining room equipment and seating capacity of at least forty (40) people at tables, having employed therein a sufficient number and kind of employees to prepare, cook and serve suitable food for its guests. See Tennessee Code 57-4-102
• Retailer: means any person who sells at retail any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
• Special historic district: means any area with specific boundaries that possesses the following characteristics:
  (i) Was organized pursuant to a municipal urban planning and development board. See Tennessee Code 57-4-102
• Special occasion license: means a license which the commission may issue to a bona fide charitable, nonprofit or political organization. See Tennessee Code 57-4-102
• State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Trustee: A person or institution holding and administering property in trust.
• Wine: means the product of the normal alcoholic fermentation of the juice of fresh, sound, ripe grapes, with the usual cellar treatment and necessary additions to correct defects due to climatic, saccharine and seasonal conditions, including champagne, sparkling and fortified wine of an alcoholic content not to exceed twenty-one percent (21%) by volume. See Tennessee Code 57-4-102
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105