Edmondson Management Service, Inc. v. Woods

OPINION

BROCK, Chief Justice.

The plaintiff operates the Ramada Inn Central in Chattanooga and sells alcoholic beverages for consumption on the premises in its bar located there. T.C.A., § 57 — 4-301, levies a tax equal to 15 percent of the sales price of all alcoholic beverages sold for consumption on the premises. Plaintiff alleges that it paid the taxes thus imposed but that the Commissioner disputed the amount of taxes due and through her agents conducted an audit of the sales of alcoholic beverages on the premises of the Ramada Inn Central and determined that an additional amount of…