Engaging in the act of residential development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part. The resolution or ordinance shall be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 29 - County Powers Relief Act
§ 67-4-2904. Residential Development Declared to Be a Locally Taxable Privilege
§ 67-4-2905. Adoption of Administrative Guidelines, Procedures, Regulations and Forms
§ 67-4-2907. Criteria for Levying Tax
§ 67-4-2908. Tax Based on the Floor Area of Residential Development
§ 67-4-2909. Adoption of Capital Improvement Program Required
§ 67-4-2911. Remittance of Taxes Collected
§ 67-4-2912. Administrative Procedure for Review of Tax Decisions — Judicial Review