§ 67-4-2904. Residential development declared to be a locally taxable privilege.

TN Code § 67-4-2904 (2019) (N/A)
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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 (⅔) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings.