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