§ 67-4-1701 Privilege tax established – Collection
§ 67-4-1702 Occupations subject to tax
§ 67-4-1703 Amount of tax – When due and payable
§ 67-4-1704 Penalties and interest
§ 67-4-1705 Tax not a regulatory fee
§ 67-4-1706 Additional tax
§ 67-4-1707 Rules and regulations
§ 67-4-1708 Applicability
§ 67-4-1709 Liability for tax by certain individuals – Employer’s option to remit
§ 67-4-1710 Exemption for medical practitioners issued a special volunteer license for practice at a free health clinic
§ 67-4-1711 Implementation of professional privilege tax incentive for participation in college savings plans
§ 67-4-1712 Notification regarding annual privilege tax
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Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 17 - Occupation Tax

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
  • Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
  • Department: means the department of revenue. See Tennessee Code 67-4-2004
  • Person: includes a corporation, firm, company or association. 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
  • taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105