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2024 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713)
Section 67-4-1702 - Occupations subject to tax
Universal Citation:
TN Code § 67-4-1702 (2024)
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There is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations:
- (1) Persons registered as lobbyists pursuant to § 3-6-302;
- (2) Persons licensed or registered under title 48, chapter 1 as:
- (A) Agents;
- (B) Broker-dealers; and
- (C) Investment advisers; and
- (3) Persons licensed as attorneys by the supreme court of Tennessee.
Amended by 2022 Tenn. Acts, ch. 1083, s 1, eff. 5/27/2022.
Amended by 2019 Tenn. Acts, ch. 478, s 1, eff. 5/24/2019.
Amended by 2014 Tenn. Acts, ch. 760, s 3, eff. 6/1/2016.
Amended by 2014 Tenn. Acts, ch. 760, Secs.s 1, s 1 eff. 4/24/2014.
Acts 1992, ch. 529, § 8; 1996, ch. 999, § 2; 2001, ch. 342, §§ 2, 3; 2009 , ch. 530, § 64.
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