Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Tennessee
/
Title 67 - Taxes and Licenses
/
Chapter 4 - Privilege and E...
/
Part 30 - Local Tourism Development Zone Busine...
Part 30 - Local Tourism Development Zone Business Tax Act
§ 67-4-3001. Short title -- Legislative intent.
§ 67-4-3002. Part definitions.
§ 67-4-3003. Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones -- Ordinance authorizing privilege tax -- Petition by voters calling for election -- Election -- Duration of tax.
§ 67-4-3004. Tourism development zone business tax.
§ 67-4-3005. Revenues -- The qualified public use facility development fund -- Deficit and surplus revenue.
§ 67-4-3006. Registration with tax collector.
§ 67-4-3007. Filing of monthly returns and remittances -- Delinquency -- Interest and penalties -- Rules and regulations.
§ 67-4-3008. Taxpayer license.
§ 67-4-3009. Applicability.