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.
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