Revenue Class: Licenses and Permits
Account No.: 32110
Description: Municipalities may require by ordinance an automobile regulatory fee or inspection fee for all vehicles owned or operated by residents who live within its corporate boundaries.
Authorization: T.C.A. § 6-55-501 et seq.; T.C.A. § 7-51-701 et seq.
Requirements or Restrictions: Non-residents cannot be required to pay such fees (T.C.A § 6-55-502(c) and T.C.A. § 7-51-702).
Current Rate: Varies.
Frequency of Payment: Usually annually.
Late Pay Penalty: N/A
Collection: Varies. The municipality may enter into an agreement with the county authorizing the county clerk to collect the motor vehicle regulatory fee at the same time the clerk sells a state license.
Use Restrictions: Some municipalities dedicate revenue to streets and highways, but this is not required by T.C.A.