The occupations, businesses and business transactions deemed privileges are to be taxed, and not pursued without license, and shall be such as are declared by this code or by legislative acts that are not to be deemed repealed by the enactment of this code.
Code 1858, § 550; Shan., § 692; mod. Code 1932, § 1124; T.C.A. (orig. ed.), § 67-5301.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 1 - Collection and Licenses Generally
§ 67-4-101. Privileges Taxable — License Required
§ 67-4-102. Exemptions From Privilege Taxes
§ 67-4-103. Collection of Privilege Taxes by County Clerk
§ 67-4-104. Issuance of License
§ 67-4-107. Transfer of License
§ 67-4-109. Action by County Against Business in Violation
§ 67-4-111. Collection From Itinerant Business
§ 67-4-113. Rules and Regulations — Military Personnel
§ 67-4-114. Credit for Beer or Ale Rendered Unsalable as a Result of Flooding