Title 67, Taxes And Licenses

The purpose of this part is to authorize counties to levy a privilege tax on persons and entities engaged in the development of property, in order to provide a county with an additional source of funding to defray the cost of providing school facilities to meet the needs of the c…

(1) As used in this part, unless the context otherwise requires:(1) “Building” means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. “Building” does not mean any structures used primarily f…

(a) Engaging in the act of development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part. (b) The …

After levying the tax, the county governing body shall, by resolution or ordinance adopted by majority vote, adopt administrative guidelines, procedures, regulations and forms necessary to properly implement, administer and enforce this part.

(1) This part shall not apply to development of:(1) Public buildings;(2) Places of worship;(3) Barns or other outbuildings used for agricultural purposes;(4) Replacement buildings or structures for previously existing buildings and structures destroyed by fire or other disaster;(…

(a) A governing body shall not levy a tax pursuant to this part, unless the county experienced:(1) A twenty percent (20%) or more increase in population from the 2010 federal census to the 2020 federal census, or the county experiences growth of twenty percent (20%) or more betwe…

(a) For the exercise of the privilege of development, a county may levy a tax based on the floor area of new development. A county initially levying a tax under the authority granted by this part may levy the tax at a rate not to exceed one dollar and fifty cents ($1.50) per squa…

A governing body shall not levy a tax pursuant to this part, unless it has adopted a capital improvement program. The adopted capital improvement program may be amended by the governing body.

(a) Any tax levied pursuant to this part shall be collected in the following manner:(1) At the time of application for a building permit for development, the municipal or county official issuing the permit shall compute the estimated tax liability for the county school facilities…

The taxes collected pursuant to this part shall be remitted by the collector to the county or metropolitan government trustee, who shall place the tax proceeds in the fund or funds designated by the governing body, but the tax proceeds shall be used exclusively for the purpose of…

Any county or metropolitan government levying a tax pursuant to this part shall provide, by resolution or ordinance, a procedure whereby any person aggrieved by the decision of any responsible official in administering this part may obtain review of the official's decision admini…

(a) After June 20, 2006, no county shall be authorized to enact an impact fee on development or a local real estate transfer tax by private or public act. In addition, this part shall be the exclusive authority for local governments to adopt any new or additional adequate facilit…

(a) This part shall be known and may be cited as the “Local Tourism Development Zone Business Tax Act.” (b) The taxes imposed by this part shall be in addition to all other privilege taxes. (c) It is the legislative intent, within the framework of this part, to recognize that the…

(1) As used in this part, unless the context otherwise requires:(1) “Business” includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. “Business” does not include occasion…

(a) (1) The making of sales by engaging in any business or business activity, except for those businesses exempt under § 67-4-712, in a qualified public use facility or in a portion of a qualified public use facility that is designated by an ordinance of the municipality is decla…

The tourism development zone business tax is a privilege tax imposed upon persons engaged in various businesses and activities in a portion of a tourism development zone as designated pursuant to § 67-4-3003(a). A dealer may invoice the tax as a separate item and pass it on to th…

(a) The portion of the revenue received by the municipality from the tax, as is designated by the resolution of the municipality enacting the levy of tax set forth in this part, shall be deposited into a fund entitled the “qualified public use facility development fund,” which sh…

Every person taxable under this part shall, prior to engaging in business, as defined in § 67-4-3002, register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of…

(a) Monthly returns and remittances shall be filed by each business with the county clerk not later than the twentieth day of each month for the preceding month, on forms prescribed, prepared and furnished by the county. (b) In all cases, the payment of the tax shall accompany th…

(a) Upon receipt of the minimum tax prescribed by this part, together with penalties and interest prescribed in this part if the payment is delinquent, it shall be the duty of each collector to issue a license to the taxpayer. (b) It shall be the duty of each taxpayer to exhibit …

This part does not apply to a county having a metropolitan form of government with a population of more than five hundred thousand (500,000), according to the 2000 federal census or a subsequent federal census; provided, that this part applies to a privately owned or operated mus…

(1) As used in this part, unless the context otherwise requires:(1) “Commissioner” means the commissioner of revenue;(2) “Department” means the department of revenue;(3) (A) “Gross receipts,” for the purpose of taxes administered under this part, means total receipts before anyth…

(1) Every person exercising any privilege declared taxable by a section providing for administration under this part shall annually, on or before August 1, make and deliver to the commissioner, upon such forms and blanks as may be required by the commissioner, a statement, verifi…

Businesses exercising any privilege declared taxable by a section providing for administration under this part shall be required to pay to the counties and municipalities in this state all ad valorem taxes of every kind and character, including merchants' ad valorem taxes now aut…

Notwithstanding any other provisions of either part 4, 5 or 6 of this chapter, any person paying gross receipts privilege taxes under provisions of either part 4, 5 or 6 of this chapter, and who is entitled to credit against such taxes for franchise and excise taxes paid, shall b…

(a) The taxes levied by sections providing for administration under this part are declared to be imposed for the privilege of engaging in business for the year beginning on July 1, even though such tax is made payable on the following August 1, and even though such tax is measure…

(a) (1) Any person subject to the gross receipts tax imposed by parts 2-6 of this chapter has the option of paying tax on a quarterly installment basis by paying one-fourth (¼) of the tax that may be due on each of November 1, February 1 and May 1.(2) Any person so exercising thi…

(a) Any person, except as provided elsewhere in this part, who shall have engaged in business for less than a full year on July 1, shall, for the ensuing year, pay as follows:(1) The measure of the tax shall be ascertained by multiplying such person's gross receipts by the ratio …

(a) Notwithstanding § 67-4-309(b), the transferee of a vending machine business upon which the transferor has paid tax on an annual basis under § 67-4-506, desiring to continue to operate under the option as afforded by such section, shall, within thirty (30) days after the date …

(a) It is the intention of this part to establish an obligation to make in lieu of tax payments to help keep Tennessee and its local governments whole from any diminution in the in lieu of tax payments paid by the Tennessee Valley authority on account of the provision of wholesal…

The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, includi…

(1) As used in this part:(1) “Implementing agency” means any public transit agency, regional transportation authority created under title 64, chapter 8, or other local government department, agency, or designated entity that is responsible for planning or implementing a transit i…

(a) A local government is authorized to levy a surcharge, for use in accordance with § 67-4-3205, on the same privileges subject to the taxes listed in subdivisions (a)(1)-(6), if the underlying local tax on such privileges is being collected at the time a transit improvement pro…

(a) Any surcharge shall be levied, collected, and administered in the same manner as the applicable underlying local tax, and shall be subject to the same conditions, limitations, exemptions, credits, returns, and other requirements as are applicable to the underlying local tax. …

(a) Notwithstanding that a local government may levy a surcharge under this chapter on the local option sales and use tax pursuant to chapter 6, part 7 of this title for use in accordance with § 67-4-3205, and in addition to the exemptions authorized by § 67-4-3203(a), the follow…

(a) Revenue from a surcharge must be used for costs associated with the planning, engineering, development, construction, implementation, administration, management, operation, and maintenance of public transit system projects that are part of a transit improvement program. (b) R…

(a) Before a surcharge may be imposed, a transit improvement program shall be developed and adopted in accordance with this section. (b) A transit improvement program must indicate and describe in reasonable detail the public transit system projects and services to be funded and …

Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or muni…

(a) Definitions. As used in this section, unless the context otherwise requires:(1) “Bottled soft drinks” includes any and all nonalcoholic beverages, whether carbonated or not, such as soda water, cola drinks, orangeade, grapeade, gingerale and the like, and all bottled preparat…

(a) (1) Each person engaged in the business of furnishing or distributing gas, water, or electric current, whether to a dealer, consumer, municipality or other customer shall, for the privilege of doing such business, pay to the state for state purposes an amount equal to three p…

(a) Each public utility, other than those specifically enumerated and taxed under another section of this part, shall for the privilege of doing business pay to the state for state purposes an amount equal to three percent (3%) of the gross receipts in this state. (b) (1) There s…

(a) Transfers of Realty. (1) On all transfers of realty, whether by deed, court deed, decree, partition deed, or other instrument evidencing transfer of any interest in real estate, there shall be paid for the privilege of having the same recorded a tax, for state purposes only, …

(a) As used in this section, unless the context otherwise requires:(1) “Gross receipts” means and includes the total receipts from the sale of any item included in subdivision (a)(2), without any deductions for any cost of sales, expense, or any other charge whatsoever. “Gross re…

(a) In addition to the privilege tax on marriage licenses under § 67-4-505, the county clerk shall collect and forward to the commissioner of revenue a tax of fifteen dollars ($15.00) for each marriage license issued. (b) Funding for family violence shelters and shelter services …

(a) The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such rev…

Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, exc…