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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 5 - General Revenue Law — Privileges Taxable by State and Local Governments
§ 67-4-502. Authorization to Levy Privilege Tax
Universal Citation: TN Code § 67-4-502 (2020)
Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, except as otherwise stated in the code.
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