Tennessee § 67-4-501 Taxable privilege, generally

Tennessee Statutes

§ 67-4-501 — Taxable privilege, generally

Tennessee § 67-4-501

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This text of Tennessee § 67-4-501 (Taxable privilege, generally) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-4-501 (2026).

Text

(a)The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such revenue, unless otherwise expressly provided in this part.

(b)The tax imposed by this part on each occupation, vocation or business is for the privilege of pursuing it for one (1) calendar year, subject to § 67-4-206 , except as otherwise provided by this part.

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(a) The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such revenue, unless otherwise expressly provided in this part. (b) The tax imposed by this part on each occupation, vocation or business is for the privilege of pursuing it for one (1) calendar year, subject to § 67-4-206 , except as otherwise provided by this part.

Legislative History

Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202.