reglab/housing_qa huggingface dataset:
TN Code § 67-4-104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-104. Issuance of License

  Licenses for exercising all privileges for which license provisions are not otherwise made shall be issued on the applicant's paying to the clerk or other proper officer the specific tax laid on the license and the fees.   Except as otherwise specifically provided, it is lawful for county clerks to issue licenses by the quarter for the exercise of any privilege.    Code 1858, § 702 (deriv. Acts 1847-1848, ch. 161, § 20); Acts 1883, ch. 29, § 1; Shan., §§ 1001, 1003; mod. Code 1932, §§ 1729, 1731; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5302, 67-5303.
TN Code § 67-4-105 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-105. Application for License

  Every person, partnership or corporation engaged in any mercantile or other business requiring a license to engage in business shall, in order to obtain such license, make application for license in writing to the county clerk, the application to be signed by each and every member of any copartnership or association; and, when such application is made by an individual doing business under a trade name, the applicant shall sign the applicant's name to the application as the owner of such business, such application to be retained by the clerk in a book kept for that purpose, which shall be open to inspection to all parties desiring to inspect it.   No license shall be issued by the clerk to any person, copartnership or corporation to engage in the mercantile or other business until application has been made for the license, as provided in this section and § 67-4-104.
TN Code § 67-4-106 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-106. Partnership License

  If any two (2) or more persons shall associate in any partnership or company, except incorporated companies, to engage in any mercantile or other business requiring a license, it shall be necessary, in order to obtain such license, to have the names of each and every member of the partnership or company written on the face of such license, a copy of which shall be retained by the clerk, in a book kept for that purpose, which shall be open to all persons desiring to inspect it.   Any company or copartnership, except incorporated companies, that is engaged in any mercantile or other such business, shall, in order to have such license renewed, have the names of each and every member of such company or copartnership written on the face of such renewed license, a copy of which shall be retained by the clerk for inspection, as provided in subsection (a).
TN Code § 67-4-107 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-107. Transfer of License

  The right to sell goods or to exercise a privilege in any county for one (1) year, conferred upon the grantee of a license from the county clerk, may be used by the grantee in another county, or by a purchaser of the grantee's stock or trade of the grantee's business, or by a new firm formed by the death, withdrawal, or addition of a member of a licensed firm, in the following manner:  In case of a sale of the stock or business, the person making the sale shall immediately go before the county clerk, and make affidavit of the amount on which the person making the sale is then bound to pay taxes, and pay the tax, and surrender the original license; the purchaser of the stock or business, unless the purchaser is a person already licensed, shall at the same time make a statement, on oath, of the amount, if any, that has been added by the purchaser to the stock or business, and pay the amount due on the stock or business, and take out a license as an original applicant;   In case of removal to another county, the grantee of the license shall go before the clerk who issued the license, and make a statement, on oath, of the amount of taxes the grantee is then bound to pay, and pay the tax, and surrender the original license, and take from the clerk a certificate of the fact. Upon presenting such certificate to the clerk of the county to which the grantee has removed, and making affidavit before the clerk of the amount added to the stock or business, if any, and paying the taxes on the stock or business, a license shall be issued to the grantee as an original applicant; and   In case a member or members die, retire from or are added to a licensed firm, the surviving or remaining partners or new firm shall immediately appear before the county clerk, and surrender the original license, pay the revenue then accrued on the license, and take out a new license as an original applicant.     Whenever the ownership of a business on which a privilege tax is levied shall become changed by sale or otherwise, the purchaser of the business shall be required to notify the county clerk of the county in which such business is located of such transfer and receive a transfer of the privilege tax, if assignable, in the purchaser's name, for which the purchaser shall pay a fee of one dollar ($1.00) to the state and a fee of fifty cents (50¢) to the county clerk for making such transfer.    Code 1858, § 703 (deriv. Acts 1847-1848, ch. 146, §§ 1-3); Shan., § 1002; Code 1932, § 1730; Acts 1945, ch. 7, § 1; C. Supp. 1950, § 1125.1 (Williams, § 1248.142n); impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5308, 67-5309.
TN Code § 67-4-108 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-108. Reporting Persons Liable for Tax

  It is the duty of the assessor to make a return to the county clerk of the name of each person engaged in any business liable in any way to pay a privilege tax, in each district or ward under the provisions of the law.   It is the duty of the county mayor and of the county clerk to examine the list of names so returned, and compare the list with the list of persons paying privileges, and report the result to the county legislative body at the July term following the assessment. The report shall be read in a full meeting of the county legislative body and entered upon the minutes of the county legislative body.
TN Code § 67-4-109 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-109. Action by County Against Business in Violation

  If any person presumes to sell goods or to exercise any privilege without obtaining the license prescribed, the clerk shall issue to the sheriff, or to any constable, a distress warrant commanding the sheriff or constable to levy, in case of a privilege, a tax double the highest tax imposed upon such privilege, together with costs and charges, by distraining and selling so much of the delinquent's goods and chattels as shall be sufficient for the purpose; or suit for such double tax may be brought in the circuit or chancery court.   Certiorari and supersedeas against an invalid distress warrant lies in the circuit or chancery court.   The officer, to whose hands the warrant shall come, shall immediately execute the warrant on pain of such officer also being held liable, on motion by the clerk in the circuit court, for the double tax, costs and charges lost by the officer's delay.   The officer having seized the goods and chattels of the delinquent shall give ten (10) days' notice of the time and place of sale, which the officer shall make at the time specified, unless the owner at or before the time of sale produces the clerk's receipt for the tax, costs, and charges; in which case the officer shall redeliver the goods to the owner.   In all cases in which the penalty prescribed against breaches of the revenue laws in relation to licenses is recovered, double fees shall be allowed to the clerk or attorney prosecuting the case, but any fee allowed a district attorney general shall inure to the state.    Code 1858, §§ 704-707 (deriv. Acts 1847-1848, ch. 161, §§ 23-25; 1849-1850, ch. 122); Shan., §§ 1007-1010; mod. Code 1932, §§ 1734-1738; modified; T.C.A. (orig. ed.), §§ 67-5311 — 67-5315.   Law Reviews.   The Tennessee Court System — Circuit Court (Frederic S. Le Clercq), 8 Mem. St. L. Rev. 241.
TN Code § 67-4-110 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-110. Action by Commissioner Against Business in Violation

  The commissioner is authorized, and it is the commissioner's duty, to issue a distress warrant for the collection of the tax, interest and penalty due from each taxpayer who is delinquent in payment of privilege taxes, collectible by the commissioner. Distress warrants may be addressed and delivered to the sheriff of the county in which such delinquent taxpayer has an office or principal place of business, or to the sheriff of any county in which the commissioner has reason to believe property of such delinquent taxpayer may be found.   The sheriff into whose hands such warrant may come, or the sheriff's deputy, may execute the warrant by distraint and sale of personal property belonging to such delinquent taxpayer, and the proceedings in respect to the warrant shall be the same as are provided by law for proceedings under an execution at law from a court of record; and the executing officer shall be entitled to the same fees, commissions, and necessary expenses of removing and keeping property distrained as in case of an execution from a court of record.   If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the warrant upon any real estate in the officer's county belonging to such delinquent taxpayer; and if levied on land, the distress warrant, together with the officer's return on the distress warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court in the same manner as in case of the levy on land of an execution issued by a general sessions court.   The remedy or procedure prescribed in subsections (a)-(c) is cumulative to any other remedies or procedures now prescribed with reference to any particular privilege tax or taxes. No other remedy prescribed by any particular taxing statute shall be held to be exclusive or to prevent the commissioner from proceeding with the collection of the privilege tax under subsections (a)-(c).   Distress warrants issued under subsection (a) for the collection of state taxes, interest or penalty due from a taxpayer may, in the discretion of the commissioner, be addressed to and delivered to an employee or representative of the department for purposes of execution, who shall first make the same amount and kind of bond now required of deputy sheriffs, and such employee or representative shall have the same powers and authority as a sheriff under chapter 1, part 12 of this title and subsections (b)-(d) for purposes of levying and executing such distress warrants. Such employee or representative shall be entitled to the same fees and costs as would accrue to a sheriff for such services, which fees and costs shall be paid to the department and deposited in the general fund of the state treasury.
TN Code § 67-4-111 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-111. Collection From Itinerant Business

 It is the duty of every constable of a district to demand to see the receipt for state and county privilege taxes of every manager of a circus, menagerie, sideshow, sleight of hand or legerdemain, or any other exhibition for profit, of persons selling patent rights, and of every peddler of any article whatever, whether on foot, in vehicle, or on horseback; and, if the tax receipt is not produced, the constable shall collect the state and county privilege taxes, and shall, within one (1) week after such collection, notify the county clerk, by mail or otherwise, that the constable has collected the tax, and so much tax, and pay the tax to the clerk within one (1) month after such collection. If the constable fails to turn the tax over to the county clerk, the constable shall be proceeded against and the constable's office declared vacant.
TN Code § 67-4-112 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-112. Actions on License Bonds

  The county clerks are required to turn over to the county attorney, or, if no county attorney, then to an attorney to be selected by the county mayor or a county auditor, all privilege and license bonds due and unpaid within thirty (30) days after such bonds become due and payable, taking duplicate receipts for the bonds, specifying the amount due on the bonds, as nearly as can be ascertained, one (1) of which receipts shall be forwarded to the commissioner and the other entered on record in the county legislative body.   Whereupon, the attorney or clerk or county auditor shall forthwith give five (5) days' notice to the principal and surety on such bonds to appear before the general sessions judge of the county in which such bond is due and show cause, if they have any, why judgment should not be rendered against them for the amount of revenue due on such bonds, which judgment shall in no case be less than the amount of the ad valorem and privilege taxes fixed by law and by the county legislative body, with six percent (6%) interest and a penalty of one percent (1%) for each day such revenue is delinquent after thirty (30) days from the date of such notice, and an attorney's fee of five dollars ($5.00) on each bond.   Jurisdiction is conferred on the courts of general sessions to try and determine such cases, to render judgment, issue execution, and do all things necessary to enforce the collection of this revenue, and the notice so given may be returnable to any Monday of the court of general sessions before the judge of the general sessions court; provided, that five (5) days' notice is given.   Upon failure of the principal or surety to appear, the attorney, county auditor or clerk shall move for judgment, and the judge shall render and have entered a judgment for the amount of the taxes, interest, penalties, as provided in subsection (b), with costs.   The clerk shall be allowed the fees for such services as in the circuit courts. The state, county, and municipality shall in no event pay any cost in these proceedings, but the costs shall be taxed against delinquents.   Such suits shall not interfere with the right of the clerk at any time to issue a distress warrant to collect such taxes, if in the clerk's judgment property can be found on which to levy the warrant.
TN Code § 67-4-113 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-113. Rules and Regulations — Military Personnel

 The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§ 67-2-112(b), 67-4-1703(c) and 67-5-2011. The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§ 67-2-112(b), 67-4-1703(c) and 67-5-2011 for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve.
TN Code § 67-4-114 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-114. Credit for Beer or Ale Rendered Unsalable as a Result of Flooding

 Notwithstanding any rule or law to the contrary, no tax shall be due under § 57-5-201 for any beer or ale that has been rendered unsalable and subsequently destroyed as a result of flooding occurring between May 1, 2010, and May 8, 2010. Any tax previously paid under § 57-5-201 by the wholesaler on any such beer or ale that is unsalable and destroyed as a result of such flooding occurring between May 1, 2010, and May 8, 2010, shall be allowed as a credit against the tax levied by § 57-5-201 on the subsequent purchase of beer or ale by such wholesaler. However, this section shall not apply unless such flooding resulted in the destruction of at least fifty (50) barrels, or liquid volume equivalent, of beer or ale and satisfactory proof of such destruction is submitted to the department.
TN Code § 67-4-201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-201. Definitions — Applicability

  The definitions and general provisions in this part apply in all cases, unless otherwise provided in special cases, but the general provisions shall not be deemed to control specific provisions to the contrary in any particular taxing item.   As used in parts 2-6 of this chapter:  “Annual tax,” when referring to a privilege tax, means a privilege tax obtained for or renewed for a period of not more nor less than one (1) year;   “Collector” means every tax officer or employee of the state, county, or city authorized to collect the tax;   “Per annum” designates the amount of the tax to be paid for exercising the privilege for twelve (12) months, and is to be read into every taxing item where the specific context does not indicate the contrary;   “Person” includes every individual, partnership, firm, corporation or any other association of any kind; and   “Taxpayer” includes every individual, partnership, firm, corporation or any other association of any kind.
TN Code § 67-4-202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-202. Engaging in Business Without Compliance a Public Nuisance

 The engaging in any business declared in parts 2-6 of this chapter to be a taxable privilege without compliance with such parts is declared to be a public nuisance.
TN Code § 67-4-203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-203. Administration by Commissioner

   The authority to administer parts 2-6 of this chapter and the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and the authority to collect the taxes thereby imposed, is vested in the commissioner of revenue under the provisions of this part.   Any reference in this part to the commissioner shall be deemed a reference to the commissioner of revenue.     The commissioner is authorized to prescribe all rules necessary for the administration of parts 2-6 of this chapter, and for the administration of the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and for the collection of the taxes thereby imposed.
TN Code § 67-4-204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-204. Tax Additional to Other Privilege Taxes

 Any tax imposed by parts 2-6 of this chapter shall not be held to supersede any other privilege tax imposed upon such taxpayer or occupation by any other section of the code.
TN Code § 67-4-206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-206. Payment — Penalty and Interest

  Each taxpayer shall pay promptly, when due, the taxes imposed by parts 2-6 of this chapter and, in addition, any tax imposed by any law of this state on the privilege of litigation in the courts of this state.   Except as otherwise provided in this section, if the tax is not paid within thirty (30) days of its due date, it shall be considered delinquent.   If the privilege tax on litigation is not paid within forty-five (45) days of its due date, it shall be considered delinquent.   The commissioner may waive, under § 67-1-803, any penalties imposed with regard to the taxes provided by this section, but no other collector may waive or excuse these penalties.
TN Code § 67-4-208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-208. Liability of Transferees and Fiduciaries

  Any successor by purchase, or otherwise, of any business subject to tax shall be liable for and shall pay the tax imposed against such business before such successor can obtain a license to do any of the acts declared to be taxable by statute.   Any person acting as agent, trustee, guardian, administrator, executor, assignee or receiver doing any of the acts declared to be a privilege is subject to the tax imposed on that privilege.
TN Code § 67-4-209 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-209. Tax Collection by Clerks

  Unless some other collector is indicated, the county clerk shall collect the taxes imposed by parts 2-6 of this chapter.   The clerks of the several courts of this state shall collect any tax imposed in the court for which they serve as clerk by any law of this state upon the privilege of litigation in that court.   A collector of the taxes, as defined by this part, shall report the collector's collections to the commissioner and shall pay over all state taxes collected by the collector to the department.
TN Code § 67-4-210 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 2 - General Revenue Law — General Provisions|§ 67-4-210. Duty to Collect Taxes

  The various collectors, as defined by this part, charged with the duty of collecting revenue or taxes under any law of this state shall diligently see to it that the revenues are collected. It is the duty of each local collector to ascertain the name of every person within the collector's jurisdiction liable for the payment of any tax that is collectible by the collector, and it is the collector's further duty to use every means at the collector's command to collect the tax when due.   Any local collector failing or refusing to collect and pay over any taxes that the collector is legally charged to collect and pay over to the department shall be liable for such taxes, and the collector's official bondsman shall be liable also for those unpaid taxes. The commissioner may collect the amount from the local collector or the collector's official bondsman under chapter 1, part 14 of this title.   It is the duty of each collector promptly to collect all privilege and ad valorem taxes collectible by the collector when they become due. In no case shall any collector or collector's deputy agree to give, permit or allow any extension of time for the payment of such taxes or any part of those taxes.