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§ 9-4-5301. Statutes providing base apportionment for determining additional state revenues.

TN Code § 9-4-5301 (2019) (N/A)
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(1) Retailers' sales tax, as authorized by title 67, chapter 6, and apportioned by § 67-6-103;

(2) Gross receipts taxes, such portions as are authorized as payments to the state from the Tennessee Valley authority under § 13 of the act of congress creating the authority, as amended, and apportioned under §§ 67-9-101(a)(2) and 67-9-102(a);

(3) Income tax on dividends and interest, as authorized by title 67, chapter 2, and apportioned by § 67-2-119;

(4) Special privilege tax on beer, as authorized by title 57, chapter 5, and apportioned by § 57-5-205;

(5) Gross receipts tax on alcoholic beverages consumed on premises, as authorized by title 57, chapter 4, and apportioned by § 57-4-306; and

(6) Tax on sale or distribution of wine and spirits, as authorized by title 57, chapter 3, and apportioned by § 57-3-306.

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§ 9-4-5302. Governor's budget to show increase in apportionment -- Amount of increase available to local governments.