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54 chapters · 1,257 sections in this title.
Tenn. Code Ann. § 7-40-101 Short title
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This chapter shall be known and may be cited as the “Border Region Retail Tourism Development District Act.”
Tenn. Code Ann. § 7-40-102 Purpose
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The purpose of this chapter is to increase tourism and the competitiveness of this state with bordering states by empowering local governments to encourage the development of extraordinary retail or tourism facilities, including shopping, recreational, and other activities.
Tenn. Code Ann. § 7-40-103 Chapter definitions
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(1) As used in this chapter, unless the context otherwise requires:(1) “Base tax revenues” means the revenues generated from the collection of state sales and use taxes from all businesses within the applicable border region retail tourism development district as of the end of th…
Tenn. Code Ann. § 7-40-104 Requirements for apportionment of state sales and use taxes
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(a) (1) To be entitled to receive the apportionment of state sales and use taxes as provided in this chapter, the requirements set forth in subdivisions (a)(2)-(5) shall be met.(2) A municipal legislative body shall adopt an ordinance designating the boundaries of the border regi…
