Tenn. Code Ann. § 45-18-107: Supervision fee - Financial statements

Each application for a license shall be accompanied by:

(1) A nonrefundable supervision fee, as provided in § 45-1-118(i) . The supervision fee shall be applicable to each location; and

(2) Financial statements for the immediately preceding fiscal year end prepared in accordance with generally accepted accounting principles by a certified public accountant or public accounting firm.