2023 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 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913)
Section 67-4-2907 - Criteria for levying tax

• (a) A governing body shall not levy a tax pursuant to this part, unless the county experienced:
  • (1) A twenty percent (20%) or more increase in population from the 2010 federal census to the 2020 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or
  • (2) A nine percent (9%) or more increase in population over the immediately preceding consecutive four-year period, according to a special census conducted pursuant to subsection (c).

• (b) Prior to adopting a resolution or ordinance to levy this tax, the governing body shall file a statement with the comptroller of the treasury that provides the population growth for the county that qualifies the county to levy the tax under this part. The comptroller shall verify the accuracy of the statement provided and notify the county whether it meets the requirements of this part.

• (c) A county may, at the county's expense, conduct a special census for purposes of qualifying to levy the tax under this part.

• (d) To continue to levy this tax, a county must verify qualification with the comptroller every four (4) years, using federal census data estimates, if basing qualification on a nine percent (9%) growth rate under subdivision (a)(2), or at the end of the final year of every ten-year census period, if basing qualification on federal census data under subdivision (a)(1).

Amended by 2024 Tenn. Acts, ch. 990,s 5, eff. 5/21/2024.

Acts 2006, ch. 953, § 1.