Tennessee Code 67-4-502 – Authorization to levy privilege tax
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Terms Used In Tennessee Code 67-4-502
- 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
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, except as otherwise stated in the code.