Tenn. Comp. R. & Regs. 0400-02-13-.05 - MARKET FEES

(1) Within 60 days after each anniversary of the issuance of a commercial use authorization and the expiration date of a commercial use authorization, the person holding the commercial use authorization shall file with the Commissioner proof of all gross revenues from commercial park activities under this rule and pay all market fees owed under paragraph (3) or (4) of this rule based on those gross revenues for the year prior to that anniversary or expiration date, as appropriate. Such statement of gross revenue shall be broken down by commercial park activity and park.
(2) Any person holding a commercial use authorization shall permit the Commissioner to inspect all financial or other records related to the holder's commercial park activities at any time to ascertain or audit the amount of market fees due under this rule.
(3) The market fee rate for a commercial use authorization shall be 3% of the gross receipts derived from commercial park activities unless an applicable alternative method has been established under paragraph (4) of this rule.
(4) In addition to or in lieu of the method set out in paragraph (3) of this rule, the Commissioner may approve of alternative method(s), including but not limited to a flat rate per customer, for calculating the market fee due for any commercial park activity if, in the Commissioner's discretion, it is in the Department's best interest to do so, by setting such fees in accordance with paragraph (2) of Rule 0400-01-01-.02. An alternative method of calculating market fees shall be available for commercial use authorizations issued after the effective date of the alternative method(s).
(5) In calculating the market fees owed under this rule, the person holding the commercial use authorization shall be given a single credit equal to the amount of the application fee paid for the commercial use authorization. However, no part of the application fee shall be refunded even if gross revenues do not result in market fees greater than the application fee. A credit for an application fee shall not be carried over to any future commercial use authorization or applied to any commercial use authorization other than the one for which it was paid. No credit shall be given for any other fee.
(6) No commercial use authorization shall be issued or renewed to any person who currently owes any fees required under this chapter unless arrangements for the payment of such fees have been made that are sufficient to the Commissioner.


Tenn. Comp. R. & Regs. 0400-02-13-.05
Emergency rules filed June 29, 2021; effective through December 26, 2021. New rules filed September 21, 2021; effective 12/20/2021.

Authority: T.C.A. ยงยง 4-5-201, et seq., and 11-1-101.

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