State Codes and Statutes

Statutes > Tennessee > Title-68 > Chapter-14 > Part-3 > 68-14-315

68-14-315. Exemptions from payment of permit fees.

(a)  Churches, schools, civic, fraternal or veterans' organizations serving food are exempt from the payment of food service establishment permit fees; provided, that food is served on no more than fifty-two (52) separate days in one (1) fiscal year. Institutions and organizations that have received a determination of exemption from the internal revenue service under § 501(c)(19) of the Internal Revenue Code (26 U.S.C. § 501(c)(19)) and that are currently operating under it shall also be exempt from the payment of the permit fees required for a public swimming pool. The exemption is expressly limited to the payment of fees and does not exempt these organizations from any other provisions of this part.

(b)  In addition to the exemption established in subsection (a), churches involved in the sale of food at a four-day, multi-regional event sponsored by a local chamber of commerce, whose primary purpose is to generate economic interest in the regions, shall further be exempt from the payment of food service establishment permit fees for the event.

(c)  A bona fide charitable or nonprofit organization that operates a food bank and an on-site feeding program, for free distribution of food to combat poverty and hunger, shall be exempt from the payment of food service establishment permit fees.

[Acts 1985, ch. 171, § 18; 1986, ch. 564, § 1; 1996, ch. 785, § 1; 2009, ch. 493, § 1.]  

State Codes and Statutes

Statutes > Tennessee > Title-68 > Chapter-14 > Part-3 > 68-14-315

68-14-315. Exemptions from payment of permit fees.

(a)  Churches, schools, civic, fraternal or veterans' organizations serving food are exempt from the payment of food service establishment permit fees; provided, that food is served on no more than fifty-two (52) separate days in one (1) fiscal year. Institutions and organizations that have received a determination of exemption from the internal revenue service under § 501(c)(19) of the Internal Revenue Code (26 U.S.C. § 501(c)(19)) and that are currently operating under it shall also be exempt from the payment of the permit fees required for a public swimming pool. The exemption is expressly limited to the payment of fees and does not exempt these organizations from any other provisions of this part.

(b)  In addition to the exemption established in subsection (a), churches involved in the sale of food at a four-day, multi-regional event sponsored by a local chamber of commerce, whose primary purpose is to generate economic interest in the regions, shall further be exempt from the payment of food service establishment permit fees for the event.

(c)  A bona fide charitable or nonprofit organization that operates a food bank and an on-site feeding program, for free distribution of food to combat poverty and hunger, shall be exempt from the payment of food service establishment permit fees.

[Acts 1985, ch. 171, § 18; 1986, ch. 564, § 1; 1996, ch. 785, § 1; 2009, ch. 493, § 1.]  


State Codes and Statutes

State Codes and Statutes

Statutes > Tennessee > Title-68 > Chapter-14 > Part-3 > 68-14-315

68-14-315. Exemptions from payment of permit fees.

(a)  Churches, schools, civic, fraternal or veterans' organizations serving food are exempt from the payment of food service establishment permit fees; provided, that food is served on no more than fifty-two (52) separate days in one (1) fiscal year. Institutions and organizations that have received a determination of exemption from the internal revenue service under § 501(c)(19) of the Internal Revenue Code (26 U.S.C. § 501(c)(19)) and that are currently operating under it shall also be exempt from the payment of the permit fees required for a public swimming pool. The exemption is expressly limited to the payment of fees and does not exempt these organizations from any other provisions of this part.

(b)  In addition to the exemption established in subsection (a), churches involved in the sale of food at a four-day, multi-regional event sponsored by a local chamber of commerce, whose primary purpose is to generate economic interest in the regions, shall further be exempt from the payment of food service establishment permit fees for the event.

(c)  A bona fide charitable or nonprofit organization that operates a food bank and an on-site feeding program, for free distribution of food to combat poverty and hunger, shall be exempt from the payment of food service establishment permit fees.

[Acts 1985, ch. 171, § 18; 1986, ch. 564, § 1; 1996, ch. 785, § 1; 2009, ch. 493, § 1.]