54 chapters · 1,257 sections in this title.
Tenn. Code Ann. § 7-88-101 Short title
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This chapter shall be known and may be cited as the “Convention Center and Tourism Development Financing Act of 1998.”
Tenn. Code Ann. § 7-88-102 Purpose of chapter
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The purpose of this chapter is to increase state tourism and related economic development by providing a financing mechanism for the development of convention centers and other similar public use facilities that will attract and serve major tourism destinations, thereby fostering…
Tenn. Code Ann. § 7-88-103 Chapter definitions
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(1) As used in this chapter, unless the context otherwise requires:(1) (A) “Base tax revenues” means the revenues generated from the collection of state and local sales and use taxes from all businesses within the applicable tourism development zone as of the end of the fiscal ye…
Tenn. Code Ann. § 7-88-104 Annual adjustments to base tax revenue
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Annual adjustments to the base tax revenues of the tourism development zone shall be made by the department of revenue within ninety (90) days of the end of each fiscal year and shall be effective immediately upon notification of such adjustment from the department to the municip…