reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 28 - TAXATION OF UNAUTHORIZED SUBSTANCES (§§ 67-4-2801 — 67-4-2811) › Section 67-4-2810 - Construction

This part shall not be construed to confer any immunity from criminal prosecution or conviction for a violation of title 39, chapter 17, part 4, upon any person who voluntarily pays the tax imposed by this part or who otherwise complies with this part.
Acts 2004, ch. 803, § 11; 2010, ch. 962, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 28 - TAXATION OF UNAUTHORIZED SUBSTANCES (§§ 67-4-2801 — 67-4-2811) › Section 67-4-2811 - Rules and regulations

The commissioner shall have the authority to promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part.
Acts 2004, ch. 803, § 12; 2010, ch. 962, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2901 - Short title

This part shall be known and may be cited as the "County Powers Relief Act."
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2902 - Purpose of part

The purpose of this part is to authorize counties to levy a privilege tax on persons and entities engaged in the development of property, in order to provide a county with an additional source of funding to defray the cost of providing school facilities to meet the needs of the citizens of the county as a result of population growth.
Amended by 2024 Tenn. Acts, ch. 990,s 1, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2904 - New development declared to be a locally taxable privilege

(a)
Engaging in the act of development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part.
(b)
The resolution or ordinance levying the tax must be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings. The resolution or ordinance adopted at the first meeting must be identical to the resolution or ordinance voted upon at the second meeting.
Amended by 2024 Tenn. Acts, ch. 990,s 4, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2905 - Adoption of administrative guidelines, procedures, regulations and forms

After levying the tax, the county governing body shall, by resolution or ordinance adopted by majority vote, adopt administrative guidelines, procedures, regulations and forms necessary to properly implement, administer and enforce this part.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2906 - Application

This part shall not apply to development of:
(1)
Public buildings;
(2)
Places of worship;
(3)
Barns or other outbuildings used for agricultural purposes;
(4)
Replacement buildings or structures for previously existing buildings and structures destroyed by fire or other disaster;
(5)
A building or structure owned by a nonprofit corporation that is a qualified 501(c)(3) corporation under the federal Internal Revenue Code (
26 U.S.C. § 501(c)(3)
); or
(6)
A building or structure located in any census tract of the county that has been designated by the federal government as being eligible for federal incentives because of blight, economic distress or urban renewal, upon a proper finding by the county legislative body that the exemption is necessary to stimulate growth in these economically challenged areas.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2907 - Criteria for levying tax

(a)
A governing body shall not levy a tax pursuant to this part, unless the county experienced:
(1)
A twenty percent (20%) or more increase in population from the 2010 federal census to the 2020 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or
(2)
A nine percent (9%) or more increase in population over the immediately preceding consecutive four-year period, according to a special census conducted pursuant to subsection (c).
(b)
Prior to adopting a resolution or ordinance to levy this tax, the governing body shall file a statement with the comptroller of the treasury that provides the population growth for the county that qualifies the county to levy the tax under this part. The comptroller shall verify the accuracy of the statement provided and notify the county whether it meets the requirements of this part.
(c)
A county may, at the county's expense, conduct a special census for purposes of qualifying to levy the tax under this part.
(d)
To continue to levy this tax, a county must verify qualification with the comptroller every four (4) years, using federal census data estimates, if basing qualification on a nine percent (9%) growth rate under subdivision (a)(2), or at the end of the final year of every ten-year census period, if basing qualification on federal census data under subdivision (a)(1).
Amended by 2024 Tenn. Acts, ch. 990,s 5, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2908 - Tax based on the floor area of new development

(a)
For the exercise of the privilege of development, a county may levy a tax based on the floor area of new development. A county initially levying a tax under the authority granted by this part may levy the tax at a rate not to exceed one dollar and fifty cents ($1.50) per square foot on residential property and one dollar and fifty cents ($1.50) per square foot on up to one hundred fifty thousand square feet (150,000 sq. ft.) of commercial property.
(b)
Whenever a county has levied a tax pursuant to this part or increased the rate of the tax, the county shall not increase the rate of the tax or levy an additional tax on the privilege of development for a period of four (4) years from the effective date of the tax or rate increase. After four (4) years from the date the county initially levies the tax or from the date of the last increase in the rate of the tax, the county legislative body may increase the rate of the tax by a percentage not to exceed ten percent (10%); provided, that the county follows the procedure outlined in § 67-4-2904.
Amended by 2024 Tenn. Acts, ch. 990,s 6, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2909 - Adoption of capital improvement program required

A governing body shall not levy a tax pursuant to this part, unless it has adopted a capital improvement program. The adopted capital improvement program may be amended by the governing body.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2910 - Collection of tax

(a)
Any tax levied pursuant to this part shall be collected in the following manner:
(1)
At the time of application for a building permit for development, the municipal or county official issuing the permit shall compute the estimated tax liability for the county school facilities privilege tax, based upon the proposed square footage of the facility to be built and the current rate of the county's school facilities privilege tax. As a condition of receiving the permit, the applicant shall sign a form indicating that the applicant recognizes the liability for the tax. The official shall keep one (1) copy of the form for the official's records and shall provide a copy to the applicant. If the permit is issued by a municipal building official, the official shall also forward a copy of the form within thirty (30) days of the issuance of the building permit to the county official or employee who has been designated by the county legislative body to collect the tax. As an alternative, the county and any municipality within the county may provide by interlocal agreement for the municipal building official to be designated as a collector of the tax and provide for a commission to be paid to the municipality for such services;
(2)
[deleted by 2024 amendment];
(3)
Notwithstanding subdivision (a)(2), a governing body may pass a resolution or ordinance requiring fifty percent (50%) of the tax to be paid at the time of application for a building permit and the remaining fifty percent (50%) of the tax to be paid prior to the issuance of a certificate of occupancy;
(4)
[deleted by 2024 amendment];
(5)
The revenue from the tax shall be paid over to the county trustee within thirty (30) days for deposit, in accordance with §
67-4-2911
.
(b)
The tax must be paid upon completion of the building or structure, but prior to the issuance of the certificate of occupancy.
Amended by 2024 Tenn. Acts, ch. 990,s 8, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 990,s 7, eff. 5/21/2024.
Amended by 2021 Tenn. Acts, ch. 273, s 1, eff. 4/30/2021.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2911 - Remittance of taxes collected

The taxes collected pursuant to this part shall be remitted by the collector to the county or metropolitan government trustee, who shall place the tax proceeds in the fund or funds designated by the governing body, but the tax proceeds shall be used exclusively for the purpose of funding capital expenditures for education, including the retirement of bonded indebtedness, the need for which is reasonably related to population growth.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2912 - Administrative procedure for review of tax decisions - Judicial review

Any county or metropolitan government levying a tax pursuant to this part shall provide, by resolution or ordinance, a procedure whereby any person aggrieved by the decision of any responsible official in administering this part may obtain review of the official's decision administratively. The result of the administrative decision shall be subject to judicial review in accordance with law.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913) › Section 67-4-2913 - Preemption

(a)
After June 20, 2006, no county shall be authorized to enact an impact fee on development or a local real estate transfer tax by private or public act. In addition, this part shall be the exclusive authority for local governments to adopt any new or additional adequate facilities taxes on development. However, this part shall not be construed to prevent a municipality or county from exercising any authority to levy or collect similar development taxes or impact fees granted by a private act that was in effect prior to June 20, 2006, or from revising the dedicated use and purpose of a tax on new development from public facilities to public school facilities. A county levying a development tax or impact fee by private act on June 20, 2006, shall be prohibited from using the authority provided in this part so long as the private act is in effect.
(b)
If, after the effective date of this act, a county that has exercised its right to levy a tax under this part prior to the effective date of this act and in a new qualifying period does not satisfy the criteria under § 67-4-2907, then:
(1)
The county may resume exercising the authority to levy and collect such development taxes under a private act in existence before the effective date of this act at the rate in effect at the time the county exercised its right to levy a tax under this act; or
(2)
The county may resume exercising the authority to levy and collect a privilege tax under this part at the rate the privilege tax was levied by the county under this part on January 1, 2024. A county levying the privilege tax pursuant to this subdivision (b)(2) shall not increase the rate of the tax, unless the county is eligible under § 67-4-2907.
Amended by 2024 Tenn. Acts, ch. 990,s 9, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009) › Section 67-4-3001 - Short title - Legislative intent

(a)
This part shall be known and may be cited as the "Local Tourism Development Zone Business Tax Act."
(b)
The taxes imposed by this part shall be in addition to all other privilege taxes.
(c)
It is the legislative intent, within the framework of this part, to recognize that there are limitations on 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 the constitutions and the words of imposition used in this part.
Acts 2007, 500, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009) › Section 67-4-3004 - Tourism development zone business tax

The tourism development zone business tax is a privilege tax imposed upon persons engaged in various businesses and activities in a portion of a tourism development zone as designated pursuant to §
67-4-3003(a)
. A dealer may invoice the tax as a separate item and pass it on to the dealer's customers. If the dealer passes the tax on to the customer, the tax shall be added to the gross receipts and be used in determining the tax base for both the business tax and the sales and use tax.
Acts 2007, 500, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009) › Section 67-4-3005 - Revenues - The qualified public use facility development fund - Deficit and surplus revenue

(a)
The portion of the revenue received by the municipality from the tax, as is designated by the resolution of the municipality enacting the levy of tax set forth in this part, shall be deposited into a fund entitled the "qualified public use facility development fund," which shall be used:
(1)
As set forth in §
7-88-106
, if such qualified public use facility is described in §
67-4-3002(7)(A)
, for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality; or
(2)
As set forth in this section, if such qualified public use facility is described in §
67-4-3002(7)(B) or (7)(C)
, for the purpose of paying the cost of the qualified public use facility and the costs of bonded indebtedness, principal and interest, including expenses of the bond sale or sales, incurred by the municipality or public authority in financing, acquiring, constructing, leasing, equipping, and renovating a qualified public use facility. The remaining revenue shall be deposited in the general fund of the municipality.
(b)
If, at the close of any fiscal year, the revenue from the tax is not sufficient to meet the total debt service of the municipality or public authority for bonded indebtedness incurred for the qualified public use facility, the balance, if any, of the debt service not paid by revenue from the tax at the end of the fiscal year shall be accumulated in a separate deficit account that shall bear simple interest at the same rate as the bonds issued by each governmental entity for construction of the qualified public use facilities. If the municipality or public authority has not incurred bonded indebtedness for the qualified public use facility and at the close of any fiscal year, the revenue from the tax is not sufficient to meet the total cost of the qualified public use facility, then the balance, if any, of the cost not paid by revenue from the tax at the end of the fiscal year shall be accumulated in a separate deficit account.
(c)
If the revenue from the tax in any fiscal year exceeds the total of the debt service requirements or the total cost of the qualified public use facility for that year, the surplus revenue thus accruing shall be retained by the municipality as a sinking fund for any future debt service requirements or future cost of the qualified public use facility or, alternatively, the surplus may be applied to the reduction of the deficit accounts of the municipality.
Amended by 2020 Tenn. Acts, ch. 752, s 3, eff. 6/22/2020.
Acts 2007, 500, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009) › Section 67-4-3006 - Registration with tax collector

Every person taxable under this part shall, prior to engaging in business, as defined in §
67-4-3002
, register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of taxes owed to a municipality.
Acts 2007, 500, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009) › Section 67-4-3007 - Filing of monthly returns and remittances - Delinquency - Interest and penalties - Rules and regulations

(a)
Monthly returns and remittances shall be filed by each business with the county clerk not later than the twentieth day of each month for the preceding month, on forms prescribed, prepared and furnished by the county.
(b)
In all cases, the payment of the tax shall accompany the return and failure to so remit the tax shall cause the tax to become delinquent.
(c)
The county clerk in administering and enforcing the surcharge or tax shall additionally have those powers and duties with respect to collecting taxes as provided in this title, including, but not limited to, the collection of interest and penalties on businesses.
(d)
The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such returns.
Acts 2007, 500, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009) › Section 67-4-3008 - Taxpayer license

(a)
Upon receipt of the minimum tax prescribed by this part, together with penalties and interest prescribed in this part if the payment is delinquent, it shall be the duty of each collector to issue a license to the taxpayer.
(b)
It shall be the duty of each taxpayer to exhibit the license received pursuant to subsection (a).
Acts 2007, 500, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009) › Section 67-4-3009 - Applicability

This part does not apply to a county having a metropolitan form of government with a population of more than five hundred thousand (500,000), according to the 2000 federal census or a subsequent federal census; provided, that this part applies to a privately owned or operated museum principally dedicated to the preservation of cultural heritage, achievements, and contributions of minority artists, musicians, composers, or other fine arts practitioners located within such county.
Amended by 2022 Tenn. Acts, ch. 1034, s 1, eff. 5/11/2022.
Acts 2007, 500, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 32 - SURCHARGE (§§ 67-4-3201 — 67-4-3206) › Section 67-4-3201 - Part definitions

As used in this part:
(1)
"Implementing agency" means any public transit agency, regional transportation authority created under title 64, chapter 8, or other local government department, agency, or designated entity that is responsible for planning or implementing a transit improvement program;
(2)
"Local government" means:
(A)
Any county in this state, including any county having a metropolitan or consolidated form of government, having a population in excess of one hundred twelve thousand (112,000), according to the 2010 federal census or any subsequent federal census; or
(B)
Any city in this state having a population in excess of one hundred sixty-five thousand (165,000), according to the 2010 federal census or any subsequent federal census;
(3)
"Public transit system" means any mass transit system intended for shared passenger transport services to the general public, together with any building, structure, appurtenance, utility, transport support facility, transport vehicles, service vehicles, parking facility, or any other facility, structure, vehicle, or property needed to operate the transportation facility or provide connectivity for the transportation facility to any other non-mass transit system transportation infrastructure, including, but not limited to, interstates, highways, roads, streets, alleys, and sidewalks;
(4)
"Surcharge" means a tax, or combination of taxes, levied by a local government pursuant to this part; and
(5)
"Transit improvement program" means a program consisting of specified public transit system projects and services.
Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 32 - SURCHARGE (§§ 67-4-3201 — 67-4-3206) › Section 67-4-3203 - Collection and administration

(a)
Any surcharge shall be levied, collected, and administered in the same manner as the applicable underlying local tax, and shall be subject to the same conditions, limitations, exemptions, credits, returns, and other requirements as are applicable to the underlying local tax.
(b)
The taxpayer shall have the remedies applicable to the underlying local tax.
(c)
Any penalty and interest applicable to the underlying local tax shall be applicable to the surcharge.
(d)
For any surcharge that the department of revenue administers and collects, the department of revenue shall administer and collect the surcharge as follows:
(1)
In collecting and administering a surcharge levied under this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the underlying tax;
(2)
The department shall remit the proceeds of the surcharge to the local government levying the surcharge, less an administrative fee of one and one hundred twenty-five thousandths percent (1.125%) to cover its expenses of administering the collection and remittance of the surcharge; and
(3)
Upon any claim of illegal assessment or collection, the taxpayer shall have the remedies provided in §
67-1-1438
, and chapter 1, part 18 of this title, it being the intention of the general assembly that the law which applies to the recovery of underlying taxes illegally assessed or collected be conformed to apply to the recovery of surcharges illegally assessed or collected under this part.
(e)
Any surcharge on the business tax shall be applied to all persons subject to the tax and shall be calculated based on their applicable rates and classifications pursuant to §
67-4-709
.
Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 32 - SURCHARGE (§§ 67-4-3201 — 67-4-3206) › Section 67-4-3204 - Local option sales and use tax

(a)
Notwithstanding that a local government may levy a surcharge under this chapter on the local option sales and use tax pursuant to chapter 6, part 7 of this title for use in accordance with §
67-4-3205
, and in addition to the exemptions authorized by §
67-4-3203(a)
, the following items shall be exempt from the surcharge:
(1)
Water sold to or used by manufacturers and taxed at the state rate of one percent (1%) as authorized in §
67-6-206
;
(2)
Sales of tangible personal property to a common carrier for use outside the state;
(3)
Video programming services as defined in §
67-6-102
;
(4)
Telecommunication services;
(5)
Specified digital products as defined in §
67-6-102
; and
(6)
Sales of tangible personal property when obtained from any vending machine or device and taxed at the local rate of two and one quarter percent (2.25%) as authorized in §
67-6-702(g)
.
(b)
Any surcharge on the local option sales and use tax shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property as defined in §
67-6-702(d)
.
(c)
Except as otherwise provided in subsection (a), any surcharge on the local option sales and use tax shall apply equally and uniformly to all sales of tangible personal property, services, and other items subject to the tax, and shall be subject to the same exemptions provided in chapter 6 of this title as are applicable to the tax.
Amended by 2020 Tenn. Acts, ch. 759, s 9, eff. 10/1/2020.
Added by 2017 Tenn. Acts, ch. 181, s 27, eff. 4/26/2017.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 32 - SURCHARGE (§§ 67-4-3201 — 67-4-3206) › Section 67-4-3205 - Use of surcharge revenue

(a)
Revenue from a surcharge must be used for costs associated with the planning, engineering, development, construction, implementation, administration, management, operation, and maintenance of public transit system projects that are part of a transit improvement program.
(b)
Revenue from the surcharge may be:
(1)
Combined with other funding generated by local, state, or federal governments from taxes, fees, or fares, and may be used to match state aid funds and federal grants;
(2)
Combined with private moneys where allowed by law and used as a public entity's share of costs associated with a public-private initiative entered into pursuant to chapter 975 of the Public Acts of 2016;
(3)
Pledged to the payment of bonds issued for the purposes of financing a transit improvement program in accordance with this part; and
(4)
Directed or transferred to implementing agencies to carry out a transit improvement program.
(c)
If either a transit improvement program or a public transit system project that is part of a transit improvement program becomes unfeasible, impossible, or not financially viable, the revenue from the surcharge for the transit improvement program may be directed to and utilized for a separate transit improvement program or public transit system project that:
(1)
Has been approved by:
(A)
The local government's legislative body, as required in §
67-4-3206(e)(1)
; and
(B)
A majority of the number of registered voters of the local government voting in an election pursuant to the procedures in §
67-4-3202
; and
(2)
Otherwise meets the requirements of this part.
(d)
The proceeds of any bonds issued for the purposes of financing a transit improvement program shall not be used for operations of any public transit system projects or services that are part of the program, and in no event, shall the credit of any local government be given or loaned to or in aid of any person, company, association, or corporation, within the meaning of the Constitution of Tennessee, Article II, § 29.
Added by 2017 Tenn. Acts, ch. 181, s 27, eff. 4/26/2017.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 1 - LEVY OF TAX (§§ 67-5-101 — 67-5-105) › Section 67-5-101 - Property subject to tax generally

All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided.
Acts 1973, ch. 226, § 5; T.C.A., § 67-401.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 1 - LEVY OF TAX (§§ 67-5-101 — 67-5-105) › Section 67-5-102 - Taxation by county

(a)
(1)
For county general purposes, the various counties are authorized to levy an ad valorem tax upon all property subject to this form of taxation.
(2)
The amount of such tax shall be fixed by the county legislative body of each county.
(3)
"County general purpose levy" means a levy for all county purposes, except roads, bridges, schools, debt service, sinking funds and levies pursuant to special tax laws not included in the above.
(b)
Taxes on property for county purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law.
(c)
All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses, or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973.
Amended by 2015 Tenn. Acts, ch. 44,s 1, eff. 3/27/2015.
Code 1858, § 490; Shan., § 650; Acts 1931 (1st Ex. Sess.), ch. 3, § 1; Code 1932, § 1049; C. Supp. 1950, § 1045.1; Acts 1957, ch. 328, § 1; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1001, 67-1007.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 1 - LEVY OF TAX (§§ 67-5-101 — 67-5-105) › Section 67-5-103 - Taxation by municipality

(a)
Taxes on property for municipal purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law, and shall be collected by the same officers at the time and in the manner prescribed for the collection of county taxes, except as otherwise provided by law.
(b)
All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973.
(c)
With respect to municipalities that fund all or part of the cost of waste disposal by special assessment to the property owner, as authorized in §
6-2-201(19)
, the special assessment may be billed in the same manner as municipal real property taxes and the special assessment may be billed on the real property tax notices, but shall not constitute a lien on any affected property or accrue any penalties or interest for late payment. Any municipality that exercises this method of waste disposal by special assessment shall bear all costs of system modifications necessary to prepare property tax notices.
(d)
A municipality that imposes a storm water user's fee, pursuant to §
68-221-1107
, may bill such fee, upon passage of an ordinance by a two-thirds (2/3) majority of the legislative body, in the same manner as municipal real property taxes and add such fee to the real property tax notices. This subsection (d) applies in any municipality having a population of not less than fifty-one thousand (51,000) nor more than fifty-two thousand (52,000) and located in a county with a population of not less than one hundred sixty thousand six hundred (160,600) nor more than one hundred sixty thousand seven hundred (160,700), according to the 2010 federal census or any subsequent federal census.
Amended by 2018 Tenn. Acts, ch. 922,s 1, eff. 5/1/2018.
Amended by 2015 Tenn. Acts, ch. 44,s 2, eff. 3/27/2015.
Acts 1907, ch. 602, § 40; Shan., § 811a1; Code 1932, § 1483; Acts 1951, ch. 238, § 3; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1010; Acts 1996, ch. 974, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 1 - LEVY OF TAX (§§ 67-5-101 — 67-5-105) › Section 67-5-104 - Locality does not meet municipality requirements

(a)
Notwithstanding any provisions of title 6 or any other law to the contrary:
If, after July 1, 1998, a locality is deemed by the state to be a municipality for purposes of distributing grants or state-shared taxes; and
If, thereafter the locality, acting in good faith and under color of law and for municipal purposes, collects and expends or obligates municipal property tax revenues; and
If, thereafter it is judicially determined that the locality was not incorporated in accordance with the requirements of law and, therefore, is not a municipality; then
neither the locality nor any person who acted on behalf of the locality is required to return or repay such municipal property tax revenues; however, any portion of such municipal property tax revenues, that remains unexpended and unobligated, shall be returned to the municipal property taxpayers on a pro rata basis.
(b)
As used in subsection (a), "the locality, acting in good faith and under color of law and for municipal purposes, collects and expends" includes, but is not limited to, reimbursement paid from municipal property tax revenues for documented, reasonable expenses of municipal incorporation that were paid out-of-pocket by one (1) or more residents acting on behalf of the locality and its incorporation.
(c)
Notwithstanding any law to the contrary:
If, grants, state-shared taxes and municipal property tax revenues were co-mingled by the locality, then
for purposes of subsection (a) and §
9-4-5306(a)
, there shall be a rebuttable presumption that the locality expended or obligated all such grants and state-shared taxes before it expended or obligated any such municipal property tax revenues.
Acts 2000, ch. 898, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 1 - LEVY OF TAX (§§ 67-5-101 — 67-5-105) › Section 67-5-105 - Chapter definitions

As used in this chapter:
(1)
"Actual notice" includes inquiry notice;
(2)
"Collector" means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;
(3)
"Inquiry notice" means knowledge of facts and circumstances sufficiently pertinent in character to enable reasonably cautious and prudent persons to investigate and ascertain as to the ultimate facts. Whatever is sufficient to put a person upon inquiry, is notice of all the facts to which that inquiry will lead when prosecuted with reasonable diligence and good faith;
(4)
"Tax entity" includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and
(5)
"Taxpayer" means any owner of property subject to taxation or any party liable for property taxes.
Amended by 2024 Tenn. Acts, ch. 967,s 5, eff. 5/21/2024.
Amended by 2013 Tenn. Acts, ch. 353, s 1, eff. 5/13/2013.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-202 - Trust estates

Every trust estate shall be entitled to the same exemption as if owned by a single taxpayer.
Acts 1973, ch. 226, § 6; T.C.A., § 67-618.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-204 - Public ways

All roads, streets, alleys, and promenades where legally dedicated and thrown open for public travel or use free of charge shall be exempt from taxation.
Acts 1973, ch. 226, § 5; T.C.A., § 67-502.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-205 - Government bonds and notes

(a)
(1)
Whenever the state of Tennessee, or any agency thereof, shall issue any bonds or notes for any public purpose, without regard to when issued, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality or taxing district of this state, except inheritance, transfer and estate taxes.
(2)
Whenever any county or any agency thereof shall issue any bonds or notes for any public purpose, without regard to when authorized, neither the principal nor the interest of such bonds or notes shall be taxed by the state or by any county or municipality in this state.
(3)
Whenever any incorporated town or city, or any agency thereof, shall issue any bonds or notes, without regard to when authorized, for any public purpose, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality of this state.
(b)
In the event the courts of this state shall hold that any of this section is invalid and that such bonds or notes are taxable, such holding shall not affect the validity of any bonds or notes so issued.
Acts 1973, ch. 226, § 5; 1977, ch. 2, § 1; T.C.A., §§ 67-503 -- 67-506; Acts 2001, ch. 28, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-206 - Housing authorities

(a)
The property of housing authorities shall be exempt from all taxes and special assessments of the state or any county, city, town, metropolitan government or political subdivision thereof; provided, that, in lieu of such taxes or special assessments, a housing authority shall agree to make payments to any county, city, town, metropolitan government or political subdivision of the state for services, improvements or facilities furnished by such county, city, town, metropolitan government or political subdivision for the benefit of a housing project owned by the housing authority, but in no event shall such payments exceed the estimated cost to such county, city, town, metropolitan government or political subdivision of the services, improvements or facilities to be so furnished.
(b)
The bonds or notes of a housing authority are declared to be issued for an essential public and government purpose and, together with interest thereon and income therefrom, shall be exempt from all taxes.
Acts 1973, ch. 226, § 5; T.C.A., §§ 67-507, 67-508.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-208 - Recycling waste products

(a)
Property owned by a nonprofit corporation, that is operated for the purpose of recycling or disposing of waste products and converting same to heat or cooling for public buildings or facilities where the reversionary interest to such properties is in the state or any of its political subdivisions, shall be exempt from taxation.
(b)
Such purpose is defined as a public one, performed on behalf of such governmental entity, notwithstanding that some of the by-products of such undertaking may be furnished to private entities.
Acts 1973, ch. 226, § 5; T.C.A., § 67-510.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-209 - Private act hospital authorities

In addition to all rights and powers granted to a private act hospital authority under title 7, chapter 57, part 6, such a private act hospital authority shall be exempt from the payment of any taxes or fees to the state or any subdivisions thereof, or to any officer or employee of the state or any subdivision thereof, except as hereinafter provided. This exemption does not include fees paid by private act hospital authorities as required by §
68-11-216
. All property of an authority residing within the boundaries of its creating or participating governing authorities or entities shall be exempt from all county and municipal taxes; provided, that the authority shall pay all county and municipal fees. An authority may agree to the payment of tax equivalents to the creating or participating governing authority or entity. Authorities shall be required to apply to the state board of equalization for claims for exemption of property residing outside the boundaries of their creating or participating governing authorities or entities. The claims for exemption shall be determined by the state board of equalization, following application in the manner required by §
67-5-212
, and exemptions shall be:
(1)
Limited to property of the authority which would be exempt if owned and operated by a charitable hospital under §
67-5-212
; and
(2)
Granted in accordance with the same criteria used by the board of equalization in granting exemptions to property owned and operated by a charitable hospital under §
67-5-212
.
Amended by 2013 Tenn. Acts, ch. 417,s 1, eff. 5/16/2013.
Acts 2001, ch. 385, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-210 - Real property owned and used by nonprofit economic or charitable development organization - Requirements

(a)
Subject to the general requirements of §
67-5-212
, real property owned and used by a nonprofit economic or charitable development organization shall be eligible for property tax exemption as a charitable use of property when the provisions of this section are met. Real property owned by a nonprofit entity that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code (
25 U.S.C. § 501(a)
) as an organization described in § 501(c)(3) (§
26 U.S.C. § 501(c)(3)
), and that is engaged in economic development, shall be eligible for property tax exemption to the extent the property is used:
(1)
To expand entrepreneurship in the community;
(2)
To commercialize technologies into scalable businesses;
(3)
To provide affordable office or lab space and shared meeting rooms;
(4)
To provide services, including accelerator programming and business training; and
(5)
To provide supporting facilities for parking, delivery, storage, and access, as well as expansion space for the facilities described in subdivisions (a)(1)-(4).
(b)
This section shall apply only to a nonprofit entity that has been in continual operation for not less than ten (10) years from May 18, 2015, and that has executed an economic development mission for not less than ten (10) years from May 18, 2015.
(c)
Any owner of real property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in §
67-5-212(b)
.
(d)
This section shall apply only in a county containing a research hospital, as defined by §
63-6-204(f)(7)(I)
.
Added by 2015 Tenn. Acts, ch. 456, s 1, eff. 5/18/2015.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-211 - Charter or contract exemptions

(a)
All property protected by valid charter or contract exemption shall be exempt from taxation.
(b)
This title shall not be so construed, and shall not so operate, as to exonerate and release from taxation any company or corporation whose charter exempts stock and shares thereof from taxation; but it is enacted that in all cases where such stock is exempted, such company or corporation shall be assessed in such way as may be lawful; and in all cases in which, by the terms or legal effect of the charter, the shares of stock in any corporation are wholly or partially exempt from taxation, or in which a rate of taxation on the shares of the stock is fixed and prescribed, and declared to be in lieu of all other taxes for state, county, and municipal purposes, there shall be assessed and levied a tax, at a rate uniform with the rate levied upon other taxable property, upon the capital stock of such corporation, the value of which capital stock shall be fixed and returned to the assessor as being equal to the aggregate and not less than the actual cash value of all shares of stock in such corporation, including the net surplus; provided, that, where the state has provided in the charter of any such corporation or company that it shall pay a stated percent on each share of stock subscribed annually to the state, which shall be in lieu of all other taxes, it shall be entitled annually to a credit therefor, upon its assessment of its capital stock as provided in this section. This subsection (b) shall not apply so as to prescribe that the capital stock of any such company or corporation shall be assessed and taxes collected upon such assessment for municipal purposes, when the supreme court has, in a suit for the collection of such taxes, adjudged that the capital stock of a corporation was exempt from the payment of them by virtue of its charter.
Acts 1973, ch. 226, § 5; T.C.A., §§ 67-402, 67-512.