(a) The commission shall have the authority, by and with the consent of the governor, to employ such aides and assistants that may be deemed necessary in the proper enforcement of this part and the collection of all taxes upon alcoholic beverages containing more than five percent (5%) alcohol, whose compensation shall be approved by the governor and paid out of the funds or receipts collected from taxes on alcoholic beverages; provided, however, that the cost of administering the alcoholic beverage statutes shall not exceed five percent (5%) of the gross amount of the revenues collected from such sources, which expenses shall be deducted before any allocation or distribution is made by the state.
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Terms Used In Tennessee Code 57-9-205

  • beverage: means and includes alcohol, spirits, liquor, wine, high alcohol content beer, and every liquid containing alcohol, spirits, wine, and high alcohol content beer and capable of being consumed by a human being, other than patent medicine or beer, as defined in §. See Tennessee Code 57-3-101
  • Commission: means the alcoholic beverage commission, except as otherwise provided. See Tennessee Code 57-3-101
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) The proceeds of all seizures, confiscations and sales made under this part shall be paid by the commission into the state treasury; provided, that ten percent (10%) of such proceeds shall be set aside as expenses for the administration of this part.
(c) All revenues derived from the sales of contraband goods after deducting the expenses of the enforcement of this part shall be distributed as in the case of other revenues from alcoholic beverages; that is, one-half (1/2) to the state and one-half (1/2) to the counties, as provided by § 57-3-306.
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