67-3-1007 - Referendum.
67-3-1007. Referendum.
(a) Any ordinance or resolution of county, municipality or metropolitan government levying the tax under authority of this part shall not become operative until approved in an election provided in this section in the county, municipality, or metropolitan government as the case may be. The county election commission shall hold an election, providing options to vote FOR or AGAINST the ordinance or resolution, at the next regularly scheduled election within the jurisdiction imposing the tax that occurs at least sixty (60) days after the receipt of a certified copy of such ordinance or resolution, and a majority vote of those voting in the election shall determine whether the ordinance or resolution is to be operative. If the majority vote is for the ordinance or resolution, it shall be deemed to be operative on the date that the county election commission makes its official canvass of the election returns. No tax shall be collected under any such ordinance or resolution until the first day of a month occurring at least thirty (30) days after the operative date.
(b) If a county legislative body adopts a resolution to levy the tax when the tax has previously become operative within a municipality located in the county, the election to determine whether the county tax is to be operative shall be open only to the voters residing outside of the municipality in which the tax had previously become operative.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2107.]