Tennessee Code 67-4-103 – Collection of privilege taxes by county clerk
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Terms Used In Tennessee Code 67-4-103
- Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
- Trustee: A person or institution holding and administering property in trust.
The county clerks shall collect all taxes on merchants, persons, companies, firms, corporations, agents, or traders, and all privileges, unless otherwise provided; and shall be subject to all the fines and penalties for failure to pay such taxes over to the commissioner of revenue, county trustee and municipal authorities that are provided for in this code in cases of county trustees.