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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 67-4-2910 - Collection of tax
Universal Citation:
TN Code § 67-4-2910 (2023)
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- (a) Any tax levied pursuant to this part shall be collected in the following manner:
- (1) At the time of application for a building permit for development, the municipal or county official issuing the permit shall compute the estimated tax liability for the county school facilities privilege tax, based upon the proposed square footage of the facility to be built and the current rate of the county's school facilities privilege tax. As a condition of receiving the permit, the applicant shall sign a form indicating that the applicant recognizes the liability for the tax. The official shall keep one (1) copy of the form for the official's records and shall provide a copy to the applicant. If the permit is issued by a municipal building official, the official shall also forward a copy of the form within thirty (30) days of the issuance of the building permit to the county official or employee who has been designated by the county legislative body to collect the tax. As an alternative, the county and any municipality within the county may provide by interlocal agreement for the municipal building official to be designated as a collector of the tax and provide for a commission to be paid to the municipality for such services;
- (2)[deleted by 2024 amendment];
- (3) Notwithstanding subdivision (a)(2), a governing body may pass a resolution or ordinance requiring fifty percent (50%) of the tax to be paid at the time of application for a building permit and the remaining fifty percent (50%) of the tax to be paid prior to the issuance of a certificate of occupancy;
- (4)[deleted by 2024 amendment];
- (5) The revenue from the tax shall be paid over to the county trustee within thirty (30) days for deposit, in accordance with § 67-4-2911.
- (b) The tax must be paid upon completion of the building or structure, but prior to the issuance of the certificate of occupancy.
Amended by 2024 Tenn. Acts, ch. 990,s 8, eff. 5/21/2024.
Amended by 2024 Tenn. Acts, ch. 990,s 7, eff. 5/21/2024.
Amended by 2021 Tenn. Acts, ch. 273, s 1, eff. 4/30/2021.
Acts 2006, ch. 953, § 1.
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