LBD-14 - Management Company Operating Hotel Bar

Tennessee law requires the entity holding the LBD license to collect and remit the LBD tax, and the Tennessee Alcoholic Beverage Commission requires the management company, not the hotel, to hold the LBD license. Therefore, the management company is responsible for the LBD tax. The management company is also responsible for collecting and remitting sales tax on the sale of alcoholic beverages for consumption on the premises.