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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 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT (§§ 67-4-3001 — 67-4-3009)
- Section 67-4-3001 - Short title - Legislative intent
- Section 67-4-3002 - Part definitions
- Section 67-4-3003 - Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones - Ordinance authorizing privilege tax - Petition by voters calling for election - Election - Duration of tax
- Section 67-4-3004 - Tourism development zone business tax
- Section 67-4-3005 - Revenues - The qualified public use facility development fund - Deficit and surplus revenue
- Section 67-4-3006 - Registration with tax collector
- Section 67-4-3007 - Filing of monthly returns and remittances - Delinquency - Interest and penalties - Rules and regulations
- Section 67-4-3008 - Taxpayer license
- Section 67-4-3009 - Applicability
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