There is a newer version of the Tennessee Code
2014 Tennessee Code
Title 57 - Intoxicating Liquors
Chapter 3 - Local Option--Traffic in Intoxicating Liquors
Part 3 - Taxes
§ 57-3-305 - State tax exclusive.
TN Code § 57-3-305 (2014) What's This?
The tax imposed in ยงยง 57-3-302 and 57-3-303 is a state tax, for the benefit of the state and the counties thereof as hereinafter provided, and no county, municipality or taxing district shall have the power to levy a like tax.
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