Athens City Code

1. (1) Levied. The taxes provided for in the Business Tax Act, T.C.A. § 67-4-701 et seq., are enacted, ordained, and levied on the businesses, business activities, vocations, and occupations carried on in the city, at the rates and in the manner prescribed by said act.
2. (2) License required. No person shall exercise any taxed privilege within the city without a currently effective privilege license, which shall be issued by the director of finance to each applicant therefor upon the applicant's payment of the appropriate privilege tax.

(Code 1972, §§ 6-201, 6-202; Code 1995, §§ 5-301, 5-302)