After levying the tax, the county governing body shall, by resolution or ordinance adopted by majority vote, adopt administrative guidelines, procedures, regulations and forms necessary to properly implement, administer and enforce this part.
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