Criteria for Levying Tax

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. County Powers Relief Act
  6. Criteria for Levying Tax

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A governing body is prohibited from levying a tax pursuant to this part, unless the county meets one (1) or more of the following criteria:

  1. The county experienced a growth rate of twenty percent (20%) or more in total population from the 1990 federal census to the 2000 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or
  2. The county experienced a nine percent (9%) or more increase in population over the period from the year 2000 to 2004, or over a subsequent four-year period, according to United States census bureau population estimates.


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