67-4-704 - Levy of local privilege tax.
67-4-704. Levy of local privilege tax.
The making of sales by engaging in any vocation, occupation, business or business activity enumerated, described or referred to in § 67-4-708(1)-(4) or § 67-4-710 is declared to be a privilege upon which each county or incorporated municipality, or both, in which the business, business activity, vocation or occupation is carried on may levy a privilege tax in an amount not to exceed the rates fixed and provided in this part.
[Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 2009, ch. 530, § 71.]