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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 7 - 1963 Local Option Revenue Act
§ 67-6-701. Short title -- Nature of tax.
Universal Citation: TN Code § 67-6-701 (2018)
(a) This part shall be known and may be cited as the "1963 Local Option Revenue Act."
(b) The tax authorized by this part is and shall be in addition to all other taxes which counties, cities and towns are now authorized to levy, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes now authorized to be levied.
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