Local Tourism Development Zone Business Tax Act

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Local Tourism Development Zone Business Tax Act

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Section
67-4-3001

Short Title — Legislative Intent

Section
67-4-3002

Part Definitions

Section
67-4-3003

Privilege Tax on Sales in Business Activity in a Qualified Public Use Facility and in Tourism Development Zones — Ordinance Authorizing Privilege Tax — Petition by Voters Calling for Election — Election — Duration of Tax

Section
67-4-3004

Tourism Development Zone Business Tax

Section
67-4-3005

Revenues — the Qualified Public Use Facility Development Fund — Deficit and Surplus Revenue

Section
67-4-3006

Registration With Tax Collector

Section
67-4-3007

Filing of Monthly Returns and Remittances — Delinquency — Interest and Penalties — Rules and Regulations

Section
67-4-3008

Taxpayer License

Section
67-4-3009

Applicability