No county or incorporated city or town is authorized to levy any tax on the sale, purchase, use, consumption or distribution of electric power or energy, or of natural or artificial gas, or coal and fuel oil or steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government.
Exemptions
Tenn. Code Ann. § 67-6-704, under 1963 Local Option Revenue Act.
Tenn. Code Ann. § 67-6-704