Tenn. Comp. R. & Regs. 0080-03-08-.02 - FROZEN DESSERT MANUFACTURERS

For purposes of this rule, the definition of "mix" as defined under 0080-03-01-.01 shall apply.

(1) Every frozen dessert manufacturer shall pay an annual license fee based on the manufacturer's period of operation and volume of mix used during the previous calendar year (January 1 - December 31). The fee shall be determined under T.C.A. § 43-1-703(f) according to the following schedule.

(a) Up to 5,000 gallons of mix used and manufacturer operated less than six months: Tier 5 fee.

(b) Up to 5,000 gallons of mix used and manufacturer operated six months or more: Tier 9 fee.

(c) 5,001 to 100,000 gallons of mix used: Tier 10 fee.

(d) 100,001 to 1,650,000 gallons of mix used: Tier 11 fee.

(e) More than 1,650,000 gallons of mix used: the license fee shall be determined by dividing the volume of mix used by 1,650,000 gallons, and multiplying the dividend by a Tier 11 fee.

(2) For any applicant who was not in business for the full duration of the previous calendar year (January 1 - December 31), the annual license fee shall be determined under the appropriate schedule based on the manufacturer's expected operating period and mix usage during the licensure year for which application is made.

(3) An applicant for licensure under this rule shall remit its application and annual license fee to the department on or before July 1 of each year. Any license issued under this rule shall expire on June 30 following its issuance. If an applicant for renewal fails to pay the annual license fee by the following July 16, the applicant shall also be required to pay a late charge under T.C.A. § 43-1-703 prior to renewal of the applicant's license.

Notes

Tenn. Comp. R. & Regs. 0080-03-08-.02

. Original rule filed March 24, 2016; effective June 22, 2016. Amendments filed March 30, 2017; effective 6/28/2017.

Authority: T.C.A. §§ 4-3-203, 43-1-703, and 53-3-106.