67-3-1001 - Part definitions.
67-3-1001. Part definitions.
(a) As used in this part, commissioner, department, gallon, gasoline and person have the same meanings as ascribed to them in § 67-3-103, unless the context otherwise requires.
(b) As used in this part, unless the context otherwise requires:
(1) Net proceeds means the total amount of the tax authorized by this part that is attributable to original local sales within a specified local governmental jurisdiction less any fees to which the department is entitled as set forth in § 67-3-1010;
(2) Public transportation services means services provided by public transportation systems; and
(3) Public transportation system means a system of public transportation for carriage of persons for hire, operating on a not-for-profit basis in this state, the organizational, operating, or capital expenditures of which are financed in whole or in part through grants, subsidies, and/or other funds provided by the United States, the state of Tennessee, and/or one (1) or more municipalities and/or counties incorporated or existing under the laws of Tennessee, in which the system operates.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2101.]