2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 17 - Occupation Tax
67-4-1703 - Amount of tax When due and payable.

67-4-1703. Amount of tax When due and payable.

(a)  The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent.

(b)  Any person who is licensed or registered for two (2) or more professions taxed pursuant to the provisions of this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400).

(c)  (1)  No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.

     (2)  A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment.

     (3)  This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.

(d)  Notwithstanding subsection (a) or (b), the annual privilege tax established by this part payable by any player defined in § 67-4-1702(a)(7) in any tax year shall be two thousand five hundred dollars ($2,500) per game with a three (3) game annual cap. For purposes of this subsection (d), “tax year” means June 1 through May 30, and the privilege tax is due and payable on June 1 following the end of the tax year. Taxes paid after June 1 are delinquent.

(e)  All privilege taxes collected by the commissioner pursuant to § 67-4-1702(a)(7) from any National Basketball Association (NBA) player or National Hockey League (NHL) player shall be deposited into a municipal government fund located in the same municipality as the indoor sports facility in which the game was played. For counties with metropolitan forms of government, the funds shall be held for the exclusive use of currently existing entities attached to committees provided for in § 7-4-202(d). For all other municipalities, the funds shall be held for the exclusive use of the convention and visitors bureau in the municipality. Amounts allocated pursuant to this subsection (e) shall be used exclusively for the payment of, or the reimbursement of, as directed by the facility manager, expenses associated with securing current, expanded or new events for indoor sports facilities owned by a municipal agency formally designated by the municipality, in accordance with title 7, chapter 67.

(f)  Nothing in this section shall be construed as creating a payroll tax.

[Acts 1992, ch. 529, § 8; 2002, ch. 856, § 7a; 2003, ch. 87, § 3; 2004, ch. 800, § 2; 2009, ch. 530, § 65.]