Form Gro 204 - Gross Receiprs Tax Return - Mixing Bar Tax Page 2
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1
2INSTRUCTIONS
GENERAL:
A "person selling mixed drinks and/or setups for mixed drinks" includes any person deriving receipts from the sale of mixed drinks and/or setups for mixed
drinks or alcoholic beverages whether or not consumed on the premises and shall include any country club, night club or private club in the nature of any
social dinner, athletic or sporting club or organization, and any fraternal society, order, or association making sales and charges for any of these items.
"Mixed drinks and/or setups for mixed drinks" shall mean and include any sales of beverages containing any alcoholic content, other than beer, and shall
include sales of water, soft drinks, ice or any item capable of being used to prepare a mixed drink at a place of business of a person liable for the tax imposed
by this section. This section shall also include the sale of setups for mixed drinks for consumption by persons supplying alcoholic beverages from their own
bottle or other container on the premises of persons holding licenses under title 57, chapter 4 to dispense alcoholic beverages for consumption on the
premises. The term "gross receipts" shall mean and include the total receipts from the sale of any item included in the preceding paragraph, without any
deductions therefrom for any cost of sales, expense, or any other charge whatsoever. NOTE: Sales Tax is a part of Gross Receipts and cannot be deducted
from the total receipts.
DUE DATE:
The return along with the appropriate tax payments are due on or before the 20th day of the month following the month in which the gross receipts are derived.
TAXPAYER/TAX PREPARER'S SIGNATURE: You must sign and date your return. Paid preparers (accountants, attorneys, etc.) must also sign the return.
FILING:
Make your check payable to the Tennessee Department of Revenue for the amount shown on Line 6 of the return and mail with the return to: Tennessee
Department of Revenue, Andrew Jackson State Office Building, 500 Deaderick Street, Nashville, TN 37242. NOTE: The payment of the tax by Electronic
Funds Transfer (EFT) does not relieve you of filing a timely tax return.
AMENDED RETURNS: If this return is an "Amended Return," please indicate "Period Ending" and check the appropriate box on the front of the form.
COMPUTATION OF TAX:
Line 1:
Compute "Gross Receipts" in Schedule A and transfer total to Line 1 (front of return).
Line 2:
The Gross Receipts Tax is computed at 15% of Line 1.
Line 3:
Enter outstanding CREDIT AMOUNT from previous Department of Revenue notice(s).
Line 4:
If filed late, PENALTY is computed at 5% of the fee (Line 2 minus the credit on Line 3) for each 30-day period or portion thereof that the return is delinquent.
Total penalty is not to exceed 25% of the tax due; the minimum penalty is $15.00 regardless of the amount of tax due or whether there is any tax due.
Line 5:
If filed late, compute INTEREST at the current rate on the tax (Line 2 minus the credit on Line 3) from the due date to the date paid.
Line 6:
Add lines 2, 4, and 5 and subtract credit amount entered on Line 3 to determine net AMOUNT DUE.
For additional information, contact the Taxpayer Services Division in one of
SCHEDULE A - MIXING BAR WORKSHEET
our Department of Revenue Offices:
GROSS RECEIPTS OF SALES:
Chattanooga
Knoxville
Compute gross receipts for items listed below.
(423) 634-6266
(865) 594-6100
(Transfer amounts to Schedule A below)
Suite 350
Suite 300
State Office Building
7175 Strawberry Plains Pike
540 McCallie Avenue
1) Gross receipts from
$
Jackson
Johnson City
sales of setups
(731) 423-5747
(423) 854-5321
Suite 340
204 High Point Drive
Lowell Thomas Building
225 Martin Luther King Blvd.
Nashville
$
2) Gross receipts of mixed
(615) 253-0600
Memphis
drinks
Andrew Jackson Building
(901) 213-1400
500 Deaderick Street
3150 Appling Road
3) Gross receipts from bottled
$
alcoholic beverage sales
Tennessee residents can also call our statewide toll free number
at 1-800-342-1003. Out-of-state callers must dial (615) 253-0600.
If your account number is not preprinted on the front of the
4) Total (Add Lines 1, 2, and
return, enter your federal employer identification number
$
3; transfer to Line 1 on front)
(FEIN) or social security number (SSN) in the spaces below:
Check appropriate box
and fill in number below:
SCHEDULE A
FEIN or SSN
1) Gross receipts from
$
sales of setups
2) Gross receipts of mixed
$
drinks
Under penalties of perjury, I declare that I have examined this return, and to the best of my
knowledge and belief, it is true, correct, and complete.
3) Gross receipts from bottled
$
alcoholic beverage sales
Taxpayer's Signature
Date
Date
Signature of Preparer other than Taxpayer
4) Total (Add Lines 1, 2, and
$
3; transfer to Line 1 on front)
Phone Number
Tax Preparer's Address
Internet (3-01)
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