67-3-1010 - Collection of tax.
67-3-1010. Collection of tax.
(a) (1) The department shall collect such tax in the same manner as state tax is collected. The tax shall be computed on the number of gallons sold to a retailer and shall attach upon delivery to the retailer within the taxing jurisdiction. The tax shall be due and payable to, and reports shall be filed with, the department on or before the twentieth of the month following the month of sale.
(2) The city, county or metropolitan government or municipality levying the tax shall furnish a certified copy of the adopting resolution or ordinance to the department within ten (10) days after its adoption, and shall notify the department within ten (10) days of the approval of the resolution or ordinance in a referendum as provided for in this part.
(3) The department shall remit the proceeds of the tax to the county, metropolitan government, municipality, city or town levying the tax, less a reasonable amount or percentage as determined by the department to cover the expenses of administration and collection, the amount not to exceed two percent (2%) of the taxes collected.
(4) The commissioner is authorized to promulgate rules and regulations and prescribe necessary forms for the collection of the tax.
(5) All proceeds collected from within a municipality that already qualifies as a mass transit system under § 67-3-1001(b)(3) in a county whose population is not less than forty-one thousand (41,000) nor more than forty-one thousand five hundred (41,500), according to the 1980 federal census or any subsequent federal census, shall be remitted to the municipality by the department after the department deducts its administrative and collection costs provided pursuant to this section.
(b) In the event of delinquency, tax due by reason of this chapter may be collected by the commissioner under chapter 1, part 14 of this title.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2110.]