Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Servicehello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Policy Risk Index
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution
Aliens

Knowledge

Search Polipedia
Daily Briefings
Calculators
Policy Risk Index
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Tennessee Statutes, Title 7

™

Your Policy Risk Impact Agent

Tennessee/Statutes

← All Tennessee coverage

Title 7, Consolidated Governments and Local Governmental Functions and Entities

54 chapters · 1,257 sections in this title.

All chapters in Title 71,257 Ch 84, Central Business Improvement Distric…158 Ch 51, Miscellaneous Governmental and Propr…125 Ch 82, Utility District Law of 193763 Ch 52, Municipal Electric Plants55 Ch 86, Emergency Communications53 Ch 32, Improvements by Special Assessment42 Ch 3, Metropolitan Government — Operation …37 Ch 57, Metropolitan Hospital Authority Act33 Ch 36, Municipal Energy Authority Act32 Ch 39, Energy Acquisition Corporations Act32 Ch 59, Cable Television30 Ch 81, Sanitary Districts30 Ch 53, Industrial Development Corporations29 Ch 35, Sewers and Waterworks28

11 sections·Filtered byTitle 7✕Ch 41✕

Tenn. Code Ann. § 7-41-101 Short title
0.1K chars
This chapter shall be known and may be cited as the “Regional Retail Tourism Development District Act.”
Tenn. Code Ann. § 7-41-102 Purpose of chapter
0.3K chars
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. § 7-41-103 Chapter definitions
21.1K chars
(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 regional retail tourism development district as of the end of the fis…
Tenn. Code Ann. § 7-41-104 Requirements to receive apportionment of state sales and use taxes — Certification of district — Apportionment and distribution of state sales and use taxes to municipality
7.0K chars
(a) To receive the apportionment of state sales and use taxes as provided in this chapter, the following requirements must be met:(1) A municipal legislative body must adopt an ordinance designating the boundaries of the regional retail tourism development district. A municipalit…

Tenn. Code Ann. § 7-41-105 Annual adjustments to sales and use tax revenues collected in district

0.3K chars

The department of revenue shall make annual adjustments to the sales and use tax revenues collected in the district within ninety (90) days of the end of each fiscal year. The annual adjustments are effective immediately upon notification of the adjustment from the department of …

Tenn. Code Ann. § 7-41-106 Apportionment and distribution if extraordinary retail or tourism facility or project in certified district

2.1K chars

(a) Notwithstanding the allocations provided for in § 67-6-103(a), if a municipality or industrial development corporation finances, constructs, leases, equips, renovates, assists, incents, or acquires an extraordinary retail or tourism facility or a project in a certified distri…

Tenn. Code Ann. § 7-41-107 Delegation to industrial development corporation

0.8K chars

An eligible municipality in which a district is located is authorized to delegate to any industrial development corporation within the county or counties where the municipality is located the authority to carry out all or part of the project, to issue revenue bonds to finance a p…

Tenn. Code Ann. § 7-41-108 Bonds, notes, refunding bonds, or other indebtedness relative to cost of economic development project

0.5K chars

Any bonds, notes, refunding bonds, or other indebtedness relative to the cost of an economic development project must not be issued for a term longer than thirty (30) years, and the municipality or industrial development corporation may pledge all proceeds or taxes it receives pu…

Tenn. Code Ann. § 7-41-109 Debt amortization schedule for bonds

0.7K chars

Prior to the issuance of any bonds to finance the cost of an economic development project that will be repaid in whole or part from apportionments under this chapter, the municipality or industrial development corporation issuing the bonds shall submit a proposed debt amortizatio…

Tenn. Code Ann. § 7-41-110 Limitations, conditions, or provision of incentives or financial support in district

1.3K chars

A municipality may, including through an industrial development corporation, limit, condition, or provide incentives or financial support in the district as it deems appropriate, including the requirement that the benefited property owners participate in the repayment of indebted…

Tenn. Code Ann. § 7-41-111 Exercise of powers and rights granted by chapter

0.2K chars

Notwithstanding any law to the contrary, the municipality and the industrial development corporation may exercise all power and rights, express or implied, granted by this chapter.