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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 29 - County Powers Relief Act
§ 67-4-2902. Purpose of Part
Universal Citation: TN Code § 67-4-2902 (2020)
The purpose of this part is to authorize counties to levy a privilege tax on persons and entities engaged in the residential development of property, in order to provide a county with an additional source of funding to defray the cost of providing school facilities to meet the needs of the citizens of the county as a result of population growth.
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