67-3-1012 - Apportionment and use of tax.
67-3-1012. Apportionment and use of tax.
(a) The tax authorized by this part shall be apportioned among and used by local governments in the following manner:
(1) If the tax authorized by this part shall be levied by a metropolitan government, or incorporated municipality or town, the net proceeds of such tax shall be apportioned to the metropolitan government or incorporated municipality or town levying such tax and shall be used for support of public transportation services provided wholly or partly within the governmental unit;
(2) If the tax authorized by this part shall be levied by a county, the net proceeds shall be apportioned to the county levying such tax and shall be used for support of public transportation services provided wholly or partly within the governmental unit;
(3) If the tax authorized by this part shall be levied by a county in which is operated a public transportation system by a municipality 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, except as provided in § 67-3-1010(a)(5), the net proceeds shall be apportioned to such county levying such tax and shall be used for support of public transportation services provided wholly or partly within such governmental unit, which shall include necessary road and street repair in support of such public transportation services, in accordance with the provisions of § 67-3-1010(a)(5).
(b) Unless the county and any and all cities or towns within it provide otherwise by contract, any county that levies a tax under this part shall apportion it in a manner such that any city or town within the county that provides public transportation services shall receive as a minimum, a percentage of the proceeds equal to its percentage of the county population based on the latest official census by the United States census bureau. The city or town shall apply such proceeds to the support of public transportation services provided wholly or partly within its boundaries. When any county levies a tax under this part and apportions it to cities or towns in accordance with this section, the county shall be entitled to representation on any governing body created to oversee the provision of public transportation services within any of those cities or towns. The means of designation shall be determined by resolution of the county legislative body authorizing the tax.
(c) Any funds raised through the provisions of this part shall be used solely to maintain present levels of service and to extend the areas presently served with public transportation. It shall not be utilized to increase present levels of compensation of personnel.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2112.]