As Amended
SEC. 67-3-27. Licenses.
Before any person shall engage in the business of manufacturer, wholesaler, distributor or retailer of light wines or beer, he shall apply to the commissioner for a license to engage in such business, and shall pay to the commissioner the specific tax imposed by section 27-71-303, for the privilege of engaging in such business. The commissioner upon receipt of such tax shall issue to such person a privilege license to engage in or continue in such business for a period of time not to exceed one (1) year. No such license shall be issued to the applicant unless such applicant shall have obtained from the commissioner a permit as required in section 67-3-17.
All privilege licenses issued under the provisions of this section shall be renewed annually on or before the first day of the month in which the current license expires.
SOURCES: Codes, 1942, Sec. 10239; Laws, 1934, ch. 127; 1979, ch. 423, Sec. 3, eff from and after July 1, 1979.