reglab/housing_qa huggingface dataset:
TN Code § 67-4-722 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-722. Taxpayer's Records

  It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of sales tax owed to the state, and the amount of such person's gross receipts taxable under this part; and such other books of account as may be necessary to determine the amount of tax due under this part, and all such books and records shall be open to inspection at all reasonable hours to the commissioner or the commissioner's duly authorized agents.   All such books and records shall be maintained by the taxpayer for a period of three (3) years from December 31 of the year in which the associated return required by this part was filed.   Except as provided in subsection (d), all returns, tax information, and tax administration information under this part shall be subject to chapter 1, part 17 of this title.   Notwithstanding any other law to the contrary, the name and address of any present or former owner or operator of any trade or business as appearing on any business or occupation license or application for a license is a public record open for public inspection within the meaning of the Public Records Act, compiled in title 10, chapter 7, and such record is not confidential information.
TN Code § 67-4-727 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-727. Municipal Airports Outside Municipal Boundaries

  Where there exists an airport or any other navigation facility, as defined in § 42-4-103 or § 42-5-102, that is located outside the territorial limits of the creating municipality or the municipality that controls or operates the airport or air navigation facility, the creating municipality or municipality that controls or operates the airport or air navigation facility may levy and collect a privilege tax, in the same manner authorized by this part, upon any vocation, occupation, business or business activity enumerated, described, or referred to in § 67-4-708 that is conducted or located upon the premises, grounds, and/or property of such airport or air navigation facility, and the municipality may levy and collect such privilege tax in the same manner and to the same extent as if the airport or air navigation facility were within the territorial limits of the municipality.    This section shall not apply to any county having a population, according to the 1980 federal census or any subsequent federal census, of:  not less than  nor more than   100,000 200,000   285,000 290,000   450,000 550,000   600,001    This section shall not apply to any county having a metropolitan form of government.   This section shall not apply to any municipality or county creating, controlling, or operating, in part, an airport or air navigation facility created, controlled, or operated, in part, by at least four (4) political subdivisions of this state and a political subdivision of an adjacent state, which airport is located outside the territorial limits of such municipality or county.
TN Code § 67-4-728 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-728. Fee or Tax on Beer

 No county, municipal, or metropolitan government shall have the authority to levy any regulatory fee, inspection fee, or special tax or fee of any type or kind on beer as defined in § 57-6-102, at either wholesale or retail, except as authorized by this part and by chapter 6 of this title, providing for city and county retail sales tax, and in §§ 57-5-105 and 57-5-108.
TN Code § 67-4-729 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-729. Traveling Photographers

  As used in this section, “traveling photographer” means a photographer who makes or causes to be made studio type photographs or portraits and sells such photographs or portraits or enlargements of those photographs or portraits, and who does not have an established studio or place of business in the trade area in which such photographs are taken, but does not include a photographer who makes photographs incidental to and to be placed upon identification cards or other articles of identification.    Before any traveling photographer may do any business in a community in which such photographer has no established studio or place of business, such photographer shall first register with the sheriff of the county or chief of police of any metropolitan government in which such photographer proposes to conduct business temporarily.   Such photographer shall list the photographer's full name and address, the name and address of any other person working with such photographer, and the name and address of the employer or business firm with which such photographer is connected, and shall furnish proof that the photographer has deposited with the county clerk the amount of one hundred dollars ($100) and a like amount with the proper municipal tax collector, against whatever amount or amounts of business taxes such photographer may owe on account of business done in the county or municipality, or both, as the case may be.   Any such deposit or deposits shall be a credit on the amount of business taxes for which such photographer may be liable to any such county or municipality and when such taxes are paid, any balance remaining to the photographer's credit with the respective taxing jurisdictions shall be refunded.     A violation of this section is a Class C misdemeanor.
TN Code § 67-4-730 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 7 - Business Tax Act|§ 67-4-730. Property Management Companies

 A property management company shall owe its business tax based on its gross proceeds from overnight rentals and gross proceeds from any other source subject to the business tax levied by this part.
TN Code § 67-4-801 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 8 - Bail Bond Tax|§ 67-4-801. Power to Levy Tax

 The tax imposed by this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax.
TN Code § 67-4-802 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 8 - Bail Bond Tax|§ 67-4-802. Supervision and Collection of Tax — Forms

 The supervision and collection of the tax imposed by this part is under the direction of the department of revenue. The department has the authority and power to prescribe forms upon which individuals and entities required to collect and remit the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such individuals and entities.
TN Code § 67-4-803 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 8 - Bail Bond Tax|§ 67-4-803. Amount of Tax

 A tax is imposed on all bail bonds in this state, as provided in title 40, chapter 11, in the amount of twelve dollars ($12.00) per bail bond. For purposes of this part, an increase or decrease in the amount of an existing bail bond shall not constitute a new bail bond; provided, that the tax imposed by this section per bail bond shall be collected by bail bondsmen and shall include all charges against a defendant that are based on the same conduct and arising from the same criminal episode committed as a part of a single course of conduct leading to the arrest and charges at the time; and the tax imposed on bail bonds shall not be construed to be a separate tax on each charge arising from incidents in a single course of conduct and the same criminal episode, but for the purposes of this section shall be construed as one bail bond.
TN Code § 67-4-804 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 8 - Bail Bond Tax|§ 67-4-804. Additional Tax Imposed — Continuation of Previous Bond

 If a bail bond is sought pending appeal of a conviction, an additional tax in the amount of twelve dollars ($12.00) shall be imposed, even if the bond is a continuation of a previous bond.
TN Code § 67-4-805 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 8 - Bail Bond Tax|§ 67-4-805. Effect of Nonpayment on Validity and Issuance of Bond

 Payment of the tax imposed by this part shall be a condition precedent to the validity of any bail bond under title 40, chapter 11. No bond shall issue unless the tax has been paid.
TN Code § 67-4-806 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 8 - Bail Bond Tax|§ 67-4-806. Duty of Bail Bondsman to Collect Tax — Disposition of Collections

 It shall be the duty of the bail bondsman to collect the tax imposed by this part and to remit the tax to the department in such manner as the department may determine. A special account shall be created by the department into which all taxes collected under this part shall be deposited. All remitted revenues shall be maintained in such segregated account within the department until distributed or deposited, as required in this section, into the civil legal representation of indigents fund authorized and created by § 16-3-808. Such funds derived from the tax imposed and collected pursuant to this part shall be expended or distributed as follows:   Four percent (4%) shall be distributed to underwrite costs associated with development and provision of continuing education courses mandated by title 40, chapter 11, part 4; and   The remainder shall be used to provide legal representation to low-income Tennesseans in civil matters in such manner as determined by the supreme court as described in § 16-3-808(c); provided, that one-fourth (¼) of this remainder shall be allocated to an appropriate statewide nonprofit organization capable of providing continuing legal education, technology support, planning assistance, resource development and other support to organizations delivering civil legal representation to indigents. The remainder shall be distributed to organizations delivering direct assistance to clients with Legal Services Corporation funding as referenced in the Tennessee State Plan for Civil Legal Justice approved in March, 2001, by the Legal Services Corporation.
TN Code § 67-4-901 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 9 - Fantasy Sports Tax Act|§ 67-4-901. Short Title

 This part shall be known and may be cited as the “Fantasy Sports Tax Act”.
TN Code § 67-4-902 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 9 - Fantasy Sports Tax Act|§ 67-4-902. Part Definitions

 For purposes of this part:   “Adjusted revenues” means, for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage;   “Commissioner” means the commissioner of revenue;   “Entry fees” has the same meaning as defined in § 47-18-1602;   “Fantasy sports contest” has the same meaning as defined in § 47-18-1602;   “Fantasy sports operator” has the same meaning as defined in § 47-18-1602;   “Player” has the same meaning as defined in § 47-18-1602;   “Resident percentage” means, for each fantasy sports contest, the percentage, rounded to the nearest tenth of a percent (0.1%), of the total entry fees collected from Tennessee consumers divided by the total entry fees collected from all players, regardless of the players' location, of the fantasy sports contest; and   “Tennessee consumer” has the same meaning as defined in § 47-18-1602.
TN Code § 67-4-903 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 9 - Fantasy Sports Tax Act|§ 67-4-903. Tax on Adjusted Revenues of Fantasy Sports Contest

  It is a privilege taxable by this state to offer or provide to Tennessee consumers fantasy sports contests.   A tax is imposed at the rate of six percent (6%) on all adjusted revenues of a fantasy sports contest offered by a fantasy sports operator to Tennessee consumers and is in addition to any other taxes levied pursuant to this title.   The tax imposed by this part shall be collected and administered by the commissioner.
TN Code § 67-4-904 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 9 - Fantasy Sports Tax Act|§ 67-4-904. Payment of Tax

 The tax levied under this part shall be due and payable quarterly. For the purpose of ascertaining the amount of tax payable under this part, it shall be the duty of each fantasy sports operator, on or before the twentieth day immediately following the end of each calendar quarter, to transmit to the commissioner, upon forms prescribed by the commissioner, returns, showing all receipts derived from offering or providing consumers with any of the privileges taxable under this part during the preceding calendar quarter and other necessary information, as determined by the commissioner, to determine the adjusted revenues of a fantasy sports contest offered by a fantasy sports operator.
TN Code § 67-4-905 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 9 - Fantasy Sports Tax Act|§ 67-4-905. Distribution of Taxes

 Of the taxes, including all penalties and interest, received by the commissioner under this part, the distribution shall be as follows:    From July 1, 2016, to June 30, 2017, sixty percent (60%) shall be allocated to the general fund; and   Beginning July 1, 2017, and thereafter, sixty-eight percent (68%) shall be allocated to the general fund;     Twenty percent (20%) shall be allocated among the counties of the state in the proportion that the population of each bears to the aggregate population of the state according to the most recent federal census and other censuses authorized by law;   Ten percent (10%) shall be allocated to the fantasy sports fund established by § 47-18-1607; and    From July 1, 2016, to June 30, 2017, ten percent (10%) shall be allocated to the department of revenue for administration of this part; and   Beginning July 1, 2017, and thereafter, two percent (2%) shall be allocated to the department of revenue for administration of this part.
TN Code § 67-4-1002 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1002. Tax Imposed

 Every dealer or distributor of tobacco products defined in this part shall pay to the department for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state.
TN Code § 67-4-1003 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1003. Tax Levied on Consumer

  The tobacco tax is declared to be a levy on the consumer, and the consumer shall be liable for the tax and subject to the incidence of the tax.   The distributors shall add the amount of tobacco taxes levied to the price of cigarettes or other tobacco products, and the distributor may state the amount of the taxes separately from the price of such cigarettes or other tobacco products on all price display signs, sales or delivery slips, bills and statements that advertise or indicate the price of such cigarettes or tobacco products.   This section shall in no way affect the method of collection of cigarette or tobacco taxes as now provided by existing law.
TN Code § 67-4-1005 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1005. Rate on Other Tobacco Products

 The rate on all other tobacco products, including, but not limited to, cigars, cheroots, stogies, beedies, bidis, manufactured tobacco and snuff of all descriptions whether made of tobacco or any substitute for tobacco, shall be six and six-tenths percent (6.6%) of the wholesale cost price.
TN Code § 67-4-1006 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1006. Sale of Stamps — Agents

   The tax imposed by this part shall be paid by the purchase of stamps from the commissioner of such design or denomination as may be prescribed by the commissioner, except that reconciliation payments of taxes on cigarettes made by cigarette rolling machine operators shall be paid in the time and manner prescribed by § 67-4-1031.   In lieu of tax stamps, the commissioner may, at the commissioner’s discretion, provide other means by which the tax applicable to products other than cigarettes may be paid.      The commissioner is empowered to appoint agents to sell unaffixed stamps, and manufacturing distributors, wholesale dealers and jobbers as agents to affix and sell tax stamps as required by this section.   Agents appointed to sell revenue stamps may be required to execute a bond with a solvent surety company, qualified to do business in the state, as surety on the bond, payable to the state and conditioned to faithfully perform the duties imposed upon them, and to faithfully account for and promptly pay to the state any and all sums due the state by virtue of their appointment, and such other reasonable conditions as the commissioner may require.   Agents appointed to affix stamps and those persons authorized to pay tax by some means other than through the purchase of stamps shall be required to execute a bond in such amount as may be determined by the commissioner.   Any agent appointed by the commissioner to affix revenue stamps shall be permitted to purchase revenue stamps by executing a bond with a solvent surety company qualified to do business in this state, in an amount of one hundred ten percent (110%) of the agent’s estimated tax liability for thirty (30) days, but not less than two thousand dollars ($2,000), and conditioned upon such agent paying all taxes due the state arising from this part. This form of payment is in lieu of cash or its equivalent. Payment for each month’s liability shall be due on or before the twenty-fifth day of each month, including Sundays and holidays. Default in the bonding and payment provisions by any agent may result in the revocation of the agent’s privilege to purchase revenue stamps, except for cash, for a period up to twelve (12) months, in the discretion of the commissioner.   Agents for affixing revenue stamps are in no way authorized to sell stamps not affixed to tobacco products.   A violation of this section may result in suspension or revocation of the agency appointment. The procedure for suspension or revocation shall be upon a show cause petition, the procedure to be as set out in § 67-4-1021.
TN Code § 67-4-1007 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1007. Counterfeiting and Misuse of Stamps

 Any person who shall falsely and fraudulently make, forge, alter or counterfeit a stamp or stamps so prescribed by the commissioner, or who shall cause or procure to be falsely or fraudulently made, forged, altered, or counterfeited such stamps, or make, cause to be made, or attempt to procure a counterfeit stamp, device or equipment that may be used alone, or in conjunction with some other device or equipment, for the purpose of fraudulently making a counterfeit stamp or tax indicia, or who shall knowingly and willfully utter, publish, pass or tender as true, any false, altered, forged, or counterfeited stamps prescribed by this part, or who shall reuse any stamp previously affixed, commits a Class E felony.
TN Code § 67-4-1008 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1008. Refunds for Unused Stamps

 The commissioner is empowered to allow and make refunds for tobacco tax revenue stamps purchased from the commissioner or the commissioner's agent, upon submission of a written claim substantiated by such evidence as the commissioner may require to establish that:   The revenue stamps have been returned to the department and are unused; or   The stamps have been cancelled by an agent appointed by the commissioner on unused or unsalable products and returned to the manufacturers.
TN Code § 67-4-1009 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1009. Distributors or Dealers — Compensation

  For the purpose of compensating the dealer or distributor of tobacco products other than cigarettes in accounting for and remitting the tax and for the risk of loss and other expenses involved, the dealer shall be allowed two percent (2%) of the tax as the dealer's compensation, if the tax is not delinquent or deficient when paid.   The commissioner is empowered to allow any manufacturing distributor or wholesale dealer and jobber, as defined in this part, a discount of an amount not to exceed four and fifteen hundredths percent (4.15%) of the value of the stamps as compensation for selling and affixing the stamps to tobacco products.   The compensation and/or discount provided for in subsections (a) and (b) shall not apply to the fee imposed by § 67-4-1004(b).
TN Code § 67-4-1010 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1010. Administration by Department and Commissioner

  The supervision and collection of the tax imposed by this part shall be under the direction of the department.   The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter.   In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.
TN Code § 67-4-1011 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1011. Records and Reports

   The commissioner is authorized and empowered to prescribe the methods to be used by dealers and distributors in recording purchases and sales of tobacco products and purchases and consumption of tobacco tax stamps.   The commissioner is further authorized and empowered to require persons selling, distributing, or dealing in tobacco products to file such reports with the department in the manner and at such times as the commissioner may deem necessary in carrying out this part.     In any case where a person cannot produce evidence of sufficient stamps purchased or other payment of the tax imposed to cover all of any tobacco products received, it may be assumed that such products were disposed of without having either the proper stamps affixed or the tax paid on the tobacco products.    Every common carrier transporting cigars, cigarettes, manufactured tobacco or snuff in this state shall keep a complete record of all tobacco products handled in each transaction, separately, and shall show the transportation of such tobacco products, both interstate and intrastate.   Every common carrier in this state shall give and permit the commissioner free access to such books and records, and furnish such information and reports as the commissioner may require.   Any person violating this subsection (c) commits a Class A misdemeanor.     A cigarette rolling machine operator must keep records both of tobacco sold for use in the operator's cigarette rolling machine and of any cigarettes made from such tobacco through use of the cigarette rolling machine.