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Tennessee County Municipal Advisory Service

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Sample Ordinance for Levying Additional Sales and Use Tax

Reference Number: MTAS-538
Tennessee Code Annotated
Reviewed Date: October 14, 2015
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SAMPLE RESOLUTION OR ORDINANCE FOR LEVYING AN ADDITIONAL SALES AND USE ;TAX

Be it resolved (ordained) by the Board of County Commissioners (or city governing body) of _________________________________________________ County (or city), Tennessee:

Section 1. The resolution (or ordinance) of the Board of County Commissioners (or city governing body) of ____________________________________ County (or city), Tennessee, imposing a local sales and use tax as authorized under the provisions of Tennessee Code Annotated, Sections 67-6-701, et seq., adopted by the county (or city governing body) at a regular (or special) meeting (for county court, specify term) of recording in Minute Book _________, page________ , is amended to levy a local sales and use tax at a rate of ____________, not to exceed the maximum percentage as provided for in the “1963 Local Option Revenue Act,” Tennessee Code Annotated, Section 67-6-702, as amended, except as limited or modified by statute.

Section 2. If a majority of those voting in the election required by T.C.A. § 67-6-706 vote for the increase in the tax imposed by this resolution (or ordinance), collection of the increased tax levied by this resolution (or ordinance) shall begin on the first day of the month occurring 30 or more days after the county election commission makes its official canvass of the election returns.

Section 3. The Department of Revenue of the state of Tennessee shall collect the additional tax imposed by this resolution (or ordinance) concurrent with the collection of the state tax and the local tax being collected for ____________________________ County (or city), in accordance with rules and regulations promulgated by the Department.

Section 4. The ____________________________________________(specify officer) is authorized to contract with the Department of Revenue for the collection of the additional tax imposed by this resolution (or ordinance), and to provide in the contract that the department may deduct from the tax collected a reasonable amount or percentage as provided by statute to cover the expense of the administration and collection of the tax as provided for in Tennessee Code Annotated, Section 67-6-710.

Section 5. In the event the tax is collected by the Department of Revenue, suits for the recovery of any tax illegally assessed or collected shall be brought against the state commissioner of revenue and the ______________________________________________________ (specify county or city officer).

Section 6. A certified copy of this resolution (or ordinance) shall be transmitted to the Department of Revenue by the county clerk (or city recorder) forthwith and shall be published one time in a newspaper of general circulation in _____________________________________ County (or city) prior to the election called for in Section 2.

 

Adopted this _____________________ day of ______________________, 20_____ .

Responsible: