Go to previous versions
of
this Section
2023 Tennessee Code
Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102)
Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609)
Part 2 - TAXATION (§§ 57-5-201 — 57-5-208)
Section 57-5-205 - Distribution of state privilege tax - Special census by municipality or county
Universal Citation:
TN Code § 57-5-205 (2023)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
The state privilege tax collected under §§ 57-5-201 - 57-5-204 shall be paid into the state treasury and shall be divided as follows:
- (1) From the proceeds of the amount so collected, ten and five hundredths percent (10.05%) shall be paid to the several counties equally to be used by them for general purposes, ten and five hundredths percent (10.05%) shall be divided between the existing incorporated municipalities according to population to be used by them for general purposes, and forty-one hundredths percent (0.41%) shall be reserved and transferred to the department of mental health and substance abuse services to assist municipalities and counties in carrying out the Comprehensive Alcohol and Drug Treatment Act of 1973, compiled as title 33, chapter 10; title 39, chapter 17, part 4; §§ 53-11-408 and 57-3-306; and this section. Any municipality or county shall have the right to take not more than four (4) special censuses at its own expense at any time during the interim between the regular decennial federal census. Such right shall include the current decennium. Any such census shall be taken by the federal bureau of the census, or in a manner directed by and satisfactory to the department of economic and community development. The population of the municipality or county shall be revised in accordance with the special census for purposes of distribution of such funds, effective on July 1, following the certification of the census results by the federal bureau of the census, or the department of economic and community development to the commissioner of finance and administration; the aggregate population shall likewise be adjusted in accordance with any such special census, effective July 1, following certification; and
- (2) The remainder of the tax collected under this section shall become a part of the general fund of the state.
Acts 1933, ch. 69, § 11; 1937, ch. 88, § 2; 1947, ch. 109, § 2; mod. C. Supp. 1950, § 1191.15; Acts 1957, ch. 368, § 1; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1973, ch. 295, § 19; 1974, ch. 516, § 1; impl. am. Acts 1975, ch. 248, § 1; Acts 1978, ch. 497, § 2; T.C.A. (orig. ed.), § 57-217; Acts 1981, ch. 307, § 2; 1996, ch. 675, § 66; 2000, ch. 947, § 6; 2003, ch. 355, § 20; 2005, ch. 500, § 3; 2006, ch. 989, § 8; 2009, ch. 186, § 39; 2010, ch. 1100, § 98; 2011, ch. 350, § 2; 2011, ch. 509, § 5; 2012, ch. 575, § 1.
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.