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Tenn. Code Ann. § 67-4-103

Collection of privilege taxes by county clerk

Acts 1883, ch. 29, § 1; 1907, ch. 602, §§ 29, 47; Shan., § 869; mod

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.

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.