§ 67-4-111 — Collection from itinerant business

Tennessee § 67-4-111

• Jurisdiction: Tennessee
• Title: 67

Text

It is the duty of every constable of a district to demand to see the receipt for state and county privilege taxes of every manager of a circus, menagerie, sideshow, sleight of hand or legerdemain, or any other exhibition for profit, of persons selling patent rights, and of every peddler of any article whatever, whether on foot, in vehicle, or on horseback; and, if the tax receipt is not produced, the constable shall collect the state and county privilege taxes, and shall, within one (1) week after such collection, notify the county clerk, by mail or otherwise, that the constable has collected the tax, and so much tax, and pay the tax to the clerk within one (1) month after such collection. If the constable fails to turn the tax over to the county clerk, the constable shall be proceeded against and the constable's office declared vacant.

Legislative History

Acts 1879, ch. 162, § 6; Shan., § 659; Code 1932, § 1058; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-5320.