Tennessee Statutes
§ 67-6-701 — Short title - Nature of tax
Tennessee·Title 67
(a)This part shall be known and may be cited as the "1963 Local Option Revenue Act." (b) The tax authorized by this part is and shall be in addition to all other taxes which counties, cities and towns are now authorized to levy, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes now authorized to be levied.
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Related
Duncan v. Coffee County
69 F.3d 88 (Sixth Circuit, 1995)
Bowater North America Corp. v. Jackson
685 S.W.2d 637 (Tennessee Supreme Court, 1985)
Colemill Enterprises, Inc. v. Huddleston
967 S.W.2d 753 (Tennessee Supreme Court, 1998)
Bradley County, Tennessee v. The City of Cleveland, Tennessee
(Court of Appeals of Tennessee, 2012)
Legislative History
Acts 1963, ch. 329, §§ 1, 8; T.C.A., §§ 67-3049, 67-3056.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund