2026 6 16 PACKET Regular Session Council

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ORDINANCE NO. 1158 
Page 6 of 7 
 
Section 3. 
BE IT FURTHER ORDAINED that the taxes provided by Chapter 387 of the Public Acts 
of 1971 known as the Business Tax Act, as amended, are hereby enacted, ordained and levied on 
the businesses, business activities, vocations or occupations carried on in the City of Athens, 
Tennessee, at the rates and in the manner prescribed by said Act; also, the tax on the gross sales of 
beer sold within the corporate limits of the City of Athens, Tennessee, as provided by Chapter 76 
of the Public Acts of Tennessee, as amended, for the fiscal year 2026-2027. 
 
Section 4.  
BE IT FURTHER ORDAINED that the authority of municipalities to assess and collect 
certain privilege and license taxes is based upon the population of municipalities according to the 
Federal Census of 2020 on a graduated basis or any subsequent Federal Census or other census 
authorized by and certified to the Federal Government by the Tennessee State Planning 
Commission, whichever is latest. It is therefore, declared by the Council for the City of Athens 
that the official census for Athens, Tennessee, is 14,084. The levy and collections are only to the 
extent not repealed by Chapter 387 of the Public Acts of 1971.  
 
Section 5.  
BE IT FURTHER ORDAINED that the City Manager or his Assistant shall collect a fee 
on all business licenses sold in accordance with applicable state law and said fee shall be turned 
over to the City for General Fund purposes. The Tennessee Department of Revenue will receive 
business tax payments under the Business Tax Act and the Director of Finance shall coordinate 
with the Tennessee Department of Revenue regarding the City receiving its appropriate share of 
business taxes collected pursuant to this ordinance.  
 
Section 6.  
BE IT FURTHER ORDAINED that the tax rate for the year 2026-2027 be and is hereby 
fixed at $1.0078 on each ONE HUNDRED DOLLARS ($100.00) assessed value of taxable 
property located within the corporate limits of the City of Athens, Tennessee.  
 
Section 7.  
BE IT FURTHER ORDAINED that refuse collection and disposal charges for fiscal year 
2026-2027 is hereby fixed as follows: small professional, commercial or business establishments 
operating within the City of Athens shall pay a minimum fee of $9.50 per month; large 
professional, commercial or business establishments operating within the City of Athens shall pay 
a minimum fee of $28.50 per month; all residences within the City of Athens shall pay a minimum 
fee of $9.50 per month.  
 
Section 8.  
BE IT FURTHER ORDAINED that the Mayor and City Manager, by appropriate 
authorization may borrow upon tax anticipation notes such sums or sum of money as may be 
necessary to defray current operating expenses, provided however, that such notes shall bear 
interest at a rate not to exceed one (1%) percent in excess of prime interest rates set by New York 
Banks and shall not be borrowed for a period longer than the current fiscal year and said sums 
shall not exceed fifty percent (50%) of the annual tax levy as set out in Section 5 of the Corporate 
Powers of the Charter of the City of Athens, Tennessee, said interest to be exempt from all Federal, 
State, and Municipal taxation.  
 
Section 9.  
BE IT FURTHER ORDAINED that if for any reason a budget ordinance is not adopted 
prior to the beginning of the next fiscal year, the appropriations in this budget ordinance shall 
become the appropriations for the next fiscal year until the adoption of the new budget ordinance 
in accordance with Section 6-56-210, Tennessee Code Annotated provided sufficient revenues are 
being collected to support the continuing appropriations. Approval for a continuation budget will 
be requested from the Director of the State and Local Finance Div ision in the Office of the 
Comptroller of the Treasury if any indebtedness is outstanding.  
 
Section 10.  
BE IT FURTHER ORDAINED that all Ordinances, and parts of Ordinances in conflict 
with this Ordinance shall be, and the same are, hereby repealed and superseded. 
 
 
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