2015 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.

(a) 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.

(b) (1) This section shall not apply to any county having a population, according to the 1980 federal census or any subsequent federal census, of: Click here to view image.

(2) This section shall not apply to any county having a metropolitan form of government.

(3) 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.