Funds apportioned as state-shared taxes to county and municipal governments for any fiscal year under authority of the following statutes shall provide the base apportionment for the purpose of determining the availability of additional state revenues to meet the requirement of the Constitution of Tennessee, Article II, § 24 that the state share in the cost of any law of general application imposing increased expenditure requirements on cities and counties:
(1) Retailers' sales tax, as authorized by title 67, chapter 6, and apportioned by § 67-6-103;
(2) Gross receipts taxes, such portions as are authorized as payments to the state from the Tennessee Valley authority under § 13 of the act of congress creating the authority, as amended, and apportioned under §§ 67-9-101(a)(2) and 67-9-102(a);
(3) Income tax on dividends and interest, as authorized by title 67, chapter 2, and apportioned by § 67-2-119;
(4) Special privilege tax on beer, as authorized by title 57, chapter 5, and apportioned by § 57-5-205;
(5) Gross receipts tax on alcoholic beverages consumed on premises, as authorized by title 57, chapter 4, and apportioned by § 57-4-306; and
(6) Tax on sale or distribution of wine and spirits, as authorized by title 57, chapter 3, and apportioned by § 57-3-306.