Tennessee § 68-14-314 - Exemptions from payment of permit fees.

§ 68-14-314. Exemptions from payment of permit fees.

Institutions and organizations that have received a determination of exemption from the internal revenue service under 26 U.S.C. § 501(c) (19) of the Internal Revenue Code, and that are currently operating under such exemption shall 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. Acts 1985, ch. 171, § 18; 1986, ch. 564, § 1; 1996, ch. 785, § 1; 2009, ch. 493, § 1; 2013, ch. 182, § 30; T.C.A. § 68-14-315 . Compiler's Notes. Former § 68-14-314 was transferred to § 68-14-313 by Acts 2013, ch. 182, § 29, effective July 1, 2015. For the table of disposition regarding the transfers and amendments made by Acts 2013, ch. 182, effective July 1, 2015, please see the Compiler’s Notes under § 68-14-301 . Amendments. The 2013 amendment, effective July 1, 2015, transferred former § 68-14-315 to this section and rewrote the section which read: “(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, codified in 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.” Effective Dates. Acts 2013, ch. 182, § 50. July 1, 2015; provided, that, for rulemaking purposes, the act shall take effect April 23, 2013.