Each municipality is empowered to levy privilege taxes upon merchants and such other vocations, occupations, or businesses as are declared to be privileges, not exceeding in amount that levied by the state for state purposes.
Tenn. Code Ann. § 6-55-102
Privilege taxes
Applied in 1 court decision — leading case S & P ENTERPRISES, INC. v. City of Memphis (1983)
Most recently applied in S & P ENTERPRISES, INC. v. City of Memphis (December 1983)
Acts 1915, ch. 101, § 2; Shan., § 1916a1; Code 1932, § 3329; modified; T.C.A
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.