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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907)
Part 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716)
- Section 67-6-701 - Short title - Nature of tax
- Section 67-6-702 - Tax authorized - Rates - Termination of services tax
- Section 67-6-703 - Priority of county levy
- Section 67-6-704 - Exemptions
- Section 67-6-705 - Tax subject to referendum
- Section 67-6-706 - Referendum
- Section 67-6-707 - Petition for tax
- Section 67-6-708 - Termination of tax
- Section 67-6-709 - Repeal of tax
- Section 67-6-710 - Collection and administration
- Section 67-6-711 - Reserved
- Section 67-6-712 - Distribution of revenue
- Section 67-6-713 - Reserved
- Section 67-6-714 - Local option tax exemption for cable or wireless cable television services
- Section 67-6-715 - [Repealed]
- Section 67-6-716 - [Repealed]
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