reglab/housing_qa huggingface dataset:
TN Code § 67-4-406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 4 - General Revenue Law — Privileges Taxable by State Only|§ 67-4-406. Miscellaneous Public Utilities

  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.    There shall be credited upon the tax imposed any taxes paid under the Excise Tax Law, compiled in part 20 of this chapter, and the Franchise Tax Law, compiled in part 21 of this chapter, during the calendar year in which the tax levied becomes due.   In order for a person to qualify for the credits authorized by subdivision (b)(1), such person must be subject to the taxes imposed by parts 20 and 21 of this chapter.     This tax does not apply to persons meeting the criteria of exempt wholesale generators or FERC certified wholesale power marketers under the Federal Power Act of 1992, compiled in 16 U.S.C. § 791a et seq.   The tax imposed shall be administered and collected in accordance with part 3 of this chapter.
TN Code § 67-4-411 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 4 - General Revenue Law — Privileges Taxable by State Only|§ 67-4-411. Marriage Licenses — Funding for Family Violence Shelter and Services

  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.   Funding for family violence shelters and shelter services shall be as provided by the general appropriations act in each year.
TN Code § 67-4-501 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 5 - General Revenue Law — Privileges Taxable by State and Local Governments|§ 67-4-501. Taxable Privilege, Generally

  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 revenue, unless otherwise expressly provided in this part.   The tax imposed by this part on each occupation, vocation or business is for the privilege of pursuing it for one (1) calendar year, subject to § 67-4-206, except as otherwise provided by this part.
TN Code § 67-4-502 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 5 - General Revenue Law — Privileges Taxable by State and Local Governments|§ 67-4-502. Authorization to Levy Privilege Tax

 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, except as otherwise stated in the code.
TN Code § 67-4-503 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 5 - General Revenue Law — Privileges Taxable by State and Local Governments|§ 67-4-503. Multiple Taxation of Same Privilege

  Notwithstanding any law to the contrary, except where specifically authorized by general law, when any county has pursuant to private act levied a tax on a privilege, no municipality within that county shall later levy a tax on the same privilege, and when any municipality has previously levied a tax on a privilege pursuant to general law or private act, the county in which such municipality is located shall not levy a tax on the same privilege. Any municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, located partly in one (1) county having a metropolitan form of government and partly in another county, may levy a hotel/motel tax, even if either of the counties in which the municipality with a population of five thousand (5,000) or more, according to the 1980 federal census or any subsequent federal census, is located levies such tax.   This section does not apply to any city that has constructed a qualifying project or projects under the Convention Center and Tourism Development Financing Act of 1998, compiled in title 7, chapter 88, as it relates to the authority of such city to levy an occupancy tax.
TN Code § 67-4-505 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 5 - General Revenue Law — Privileges Taxable by State and Local Governments|§ 67-4-505. Marriage Licenses

 The privilege tax on marriage licenses shall be five dollars ($5.00) each and the tax is to be kept in the county for school purposes.
TN Code § 67-4-506 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 5 - General Revenue Law — Privileges Taxable by State and Local Governments|§ 67-4-506. Vending Machines Benefiting Charities

   Each person operating any vending machine for the benefit of a charitable nonprofit organization, by which merchandise of the market value of the coin deposited not exceeding twenty-five cents (25¢) is sold or delivered to customers, shall have the privilege and option of registration with the department of revenue, reporting gross receipts vended through such machines, and paying tax on such gross receipts, in lieu of sales tax, at the rate of one and one-half percent (1.5%) of the gross receipts from the machines, except that the percentage shall be two and one-half percent (2.5%) of the gross receipts of all tobacco items from the machines, in the same manner, with the same privileges and exemptions, and under the same regulation and administration as the tax codified in § 67-4-402.   For purposes of this section, “vending machine” means any machine built such that only a fixed, predetermined price can be paid for the item dispensed by such machine, the machine cannot return or make change, and the machine cannot be adjusted, mechanically, electronically or otherwise, to change the price charged for the item.   Gross receipts taxed under this section shall be exempt from the sales and use tax levied by chapter 6 of this title.     To comply with the option in subsection (a), the name and address of the owner, and, if different from the owner, the name and address of the charitable nonprofit organization must appear upon each vending machine, and each vending machine must have a permanent registration on forms provided by the department, at a cost for which the department may charge one dollar ($1.00) each, plus a fee of two dollars ($2.00) for each individual company so permanently registering.   Any person, firm or corporation engaged in this business shall immediately notify the department of its options to pay under this chapter, and, failing to notify the department, shall pay sales tax as provided by law.
TN Code § 67-4-604 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 6 - General Revenue Law — Litigation Tax|§ 67-4-604. Courts to Which Tax Applies

  The privilege tax levied by § 67-4-602 shall be applicable to the supreme court and to the following courts, except as stated in subsection (b):  Court of appeals;   Chancery court;   Circuit court;   Criminal court;   Probate court;   Court of law and equity;   County court;   Court of general sessions;   Trial justice court;   Magistrate court;   City court; and   Any other inferior court as the general assembly shall from time to time ordain and establish, either presently in existence or created later; provided, however, that, notwithstanding any provision of this section, this part or any other law to the contrary, privilege taxes levied by § 67-4-602, shall not be applicable to a proceeding in any municipal court, unless, and only to the extent that, the proceeding necessitates exercise of the court's duly conferred concurrent general sessions jurisdiction.     The privilege tax levied by § 67-4-602 shall not be due in any of the following proceedings:  Any original proceeding in a juvenile court, as such court is defined in § 37-1-102, when such court exercises the jurisdiction granted by title 37, chapter 1; provided, that no proceeding in a court, which court exercises the jurisdiction granted by title 37, chapter 1, shall be exempt when the proceeding is brought pursuant to any jurisdiction other than that granted by title 37, chapter 1; or   Any hearing before the Tennessee board of judicial conduct.
TN Code § 67-4-605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 6 - General Revenue Law — Litigation Tax|§ 67-4-605. Liability of Clerks for Uncollected Taxes

   Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to collect and pay over to the department of revenue shall be a debt of the clerk.   Any privilege tax imposed by § 67-4-602 that the clerk of any city court fails to collect and pay over to the department shall be a debt of the clerk.   The failure of the clerk of the supreme court or the clerk of the court of appeals to collect and pay over to the department any privilege tax imposed by § 67-4-602 shall not be a debt of the county.     Any clerk of the court failing or refusing to collect and pay over to the department the tax imposed by § 67-4-602 shall be liable for the tax and the clerk's official bondsman shall also be liable for the tax and the commissioner or the commissioner's delegate may collect the amount of the tax from the clerk or the clerk's official bondsman pursuant to chapter 1, part 14 of this title.   If the judge of any court suspends, releases, waives, remits or orders the clerk of the court not to collect any privilege tax on litigation, or in any other manner releases any party from liability for any privilege tax on litigation, the clerk of the court shall immediately report such suspension, release, waiver, remission, or order to not collect such tax, to the department in such manner as shall be prescribed by the department, and the commissioner or the commissioner's delegate shall immediately, upon receipt of such a report from any clerk of a court, present such information to the board of judicial conduct, which court shall take appropriate action pursuant to title 17, chapter 5. The commissioner or the commissioner's delegate shall also report such information to the council on pensions and insurance.
TN Code § 67-4-701 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-701. Short Title — Nature of Tax — Legislative Intent

  This part shall be known and may be cited as the “Business Tax Act” and the taxes imposed by this part shall be in addition to all other privilege taxes.   It is the legislative intent that the taxes imposed by this part shall be in lieu of any or all ad valorem taxes on the inventories of merchandise held for sale or exchange by persons taxable under this part.   It is the legislative intent, within the framework of this part, to recognize that there are limitations upon state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under such constitutions and the words of imposition used in this section.
TN Code § 67-4-703 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-703. Authority of Commissioner — Rights and Remedies of Persons Subject to Taxes — Discretion of Commissioner to Transition Administration of Part From Local to State Level

  The commissioner is authorized to collect and administer the taxes levied by this part. In collecting and administering these taxes, the commissioner shall have all of the powers and duties specified in § 67-1-102 and in chapter 1, parts 13 and 14 of this title.   Any person subject to the taxes collected and administered by the commissioner under this part shall be entitled to the rights and remedies set out in § 67-1-110 and in chapter 1, part 18 of this title.   For the period July 1, 2013, through December 31, 2014, the commissioner shall have broad discretion to transition the administration of this part from the local to the state level.
TN Code § 67-4-704 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-704. Levy of State Sales Tax for Privilege of Making Sales by Engaging in Any Vocation, Occupation, Business or Business Activity — Tax on Receipts From Sales by Direct-to-Home Satellite Television Programming Services Exempt

  Except as otherwise provided in § 67-4-710, the making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(5) is declared to be a privilege upon which a state tax is levied at the rates fixed and provided in § 67-4-709.   Notwithstanding subsection (a) or any other provision to the contrary, the tax provided for in this section shall not be imposed on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services.
TN Code § 67-4-705 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-705. Levy of Local Privilege Tax for Making Sales by Engaging in Any Vocation, Occupation, Business or Business Activity — Election to Continue Imposition of Tax — Levy of Tax by Ordinance — Tax on Receipts From Sales by Direct-to-Home Satellite Television Programming Services Exempt

  The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(4) is declared to be a privilege upon which each incorporated municipality in which the vocation, occupation, business, or business activity is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-709. The tax imposed by this subsection (a) shall be collected by the commissioner in the same manner as the tax imposed by § 67-4-704.   Notwithstanding subsection (a) or any other provision to the contrary, every incorporated municipality levying such tax as of January 1, 2014, shall be deemed to have made an effective election to continue the imposition of such tax at the same rate that was in effect on such date and shall not be required to pass any additional ordinance. Any incorporated municipality that elects after January 1, 2014, to levy the tax authorized by this section, or elects to change the rate of tax imposed by the municipality, must levy such tax at the rates fixed and provided in § 67-4-709. Every municipality that levies the tax described in subsection (a) is authorized to repeal such tax by ordinance of its governing body.   The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-710 is declared to be a privilege upon which each county or incorporated municipality, or both, in which the business, business activity, vocation, or occupation is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-710.   Notwithstanding subsection (a) or any other provision to the contrary, no incorporated municipality shall impose the tax provided for in this section on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services.
TN Code § 67-4-706 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-706. Registration of Persons Subject to Taxes for Purposes of Filing Returns and Paying Taxes — Designation of Entity Responsible for Registrations

  For purposes of filing the returns required by § 67-4-715 and paying the taxes levied by §§ 67-4-704 and 67-4-705, every person taxable under §§ 67-4-704 and 67-4-705 shall, prior to engaging in business as defined in § 67-4-702, register with the commissioner or the county clerk, in the case of businesses located within the county, and with the commissioner or the appropriate city official, in the case of businesses located within the incorporated municipality. Any person that is subject to the tax levied by § 67-4-704 but has no established physical location, outlet, or other place of business in the state shall register with the commissioner for purposes of this section.   Any metropolitan government that has levied the taxes authorized by this part may, by resolution of its legislative body, designate the county clerk as the entity responsible for the registration of businesses for the entire metropolitan area.   Subsection (a) notwithstanding, every person described in § 67-4-708(5) and taxable under § 67-4-709(5) shall, prior to engaging in business as defined in § 67-4-702, register with the commissioner in a manner prescribed by the commissioner.
TN Code § 67-4-707 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-707. Bond for Certain Foreign Businesses

  Persons described in § 67-4-708(4)(A) who are domiciled in a state other than the state of Tennessee shall, upon making application for a business tax license, execute and file a bond to, or establish an escrow account with, the county or municipality. Such bond shall be executed by two (2) good and sufficient sureties, approved by the county or municipal clerk, or by a surety company duly authorized to do business in this state. Such bond or escrow account shall be in an amount sufficient to pay such person's anticipated business tax liability for the balance of the tax period for which such license applies, such liability to be determined by the county or municipal clerk, and may be called by the state in the event of failure by such person to pay such tax as may be due.   Notwithstanding subsection (a), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the bond or escrow account required by subsection (a) will be filed with the commissioner rather than the county or municipality.
TN Code § 67-4-714 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-714. Inactive or Terminated Taxable Entities Not Relieved From Filing a Return and Paying Business Tax

  The minimum business tax payable under this part by any person subject to the tax levied in this part shall be as follows:  Notwithstanding § 67-4-709(1)-(4) for taxpayers included in classifications (1)-(4) in § 67-4-708, the minimum business tax shall be twenty-two dollars ($22.00) per annum per location after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713. Any person subject to tax under this part that has no established physical location, outlet, or other place of business in the state shall be subject to a single minimum tax as provided in this subdivision (a)(1) for all activity within the state. In the case of coin-operated machines, only the principal place of business shall be subject to the minimum tax;   Notwithstanding § 67-4-709(5)(A) for taxpayers included in classification (5)(A) in § 67-4-708, the minimum tax payable shall be four hundred fifty dollars ($450) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713; however, under no circumstances shall the tax payable under § 67-4-709(5)(A) be more than one thousand five hundred dollars ($1,500) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713.     A taxable entity that is incorporated, domesticated, qualified or otherwise registered to do business in this state, but is, or has become, inactive in this state, or whose charter, domestication, qualification or other registration is forfeited, revoked or suspended without the entity being properly dissolved, surrendered, withdrawn, cancelled or otherwise properly terminated, shall not be relieved from filing a return and paying the business tax, which shall be no less than the minimum tax established in subsection (a).
TN Code § 67-4-716 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-716. Applicability of Parts of Chapter 1 of This Title

 Chapter 1, parts 8, 13, 14, 15, 17 and 18 of this title shall apply to all taxes collected and administered by the commissioner under this part.
TN Code § 67-4-718 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-718. Extension of Time for Filing or Payment

  The commissioner may, for good cause shown, grant not more than one (1) extension of time, not to exceed thirty (30) days, for a person liable for the business tax to file that person's tax return and pay the tax shown to be due.   Requests for such extensions must be made in writing, stating why the extension is desired, signed, and be submitted before the delinquent date of the return and tax.   Interest as provided in § 67-1-801 shall be added to the amount of tax due beginning from the regular statutory due date until the date the tax is paid. No penalty shall be assessed if the return is made and the full amount of taxes are paid on or before the extended due date. Any return and payment made subsequent to the extended due date shall, however, be subject to penalty without regard to the period allowed by the extension.
TN Code § 67-4-719 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-719. Authority of Commissioner to Enter Contract for Collection of Delinquent Taxes

 The commissioner is authorized, in the commissioner's sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection of taxes that have become delinquent under this part. The contract may delegate to the county or city official any or all of the powers otherwise exercised by the commissioner under chapter 1, part 14 of this title. The contract shall also specify that the county or city official and any employees of the official are subject to chapter 1, part 17 of this title.