2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 7 - 1963 Local Option Revenue Act
§ 67-6-708. Termination of tax.

Universal Citation: TN Code § 67-6-708 (2019)
  • (a) The tax imposed in this part shall remain in effect in the county or city on a perpetual basis as permitted by law, unless the city or county by ordinance or resolution, respectively, shall provide for a specific termination date.

  • (b) The city or county by ordinance or resolution respectively may provide for a specific period of time during which the tax shall be in effect.

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