Athens City Code

As authorized by T.C.A. § 67-6-701, as amended, there is levied a tax in the same manner and on the same privileges subject to the Retailers' Sales Tax Act, T.C.A. title 67, ch. 6 as the same may be amended, which are exercised in the city. The tax is levied on all such privileges at a rate of 2.75 percent not to exceed the maximum percentage as provided in the 1963 Local Option Revenue Act, T.C.A. § 67-6-702, unless otherwise provided by statute.

(Code 1972, § 6-401; Code 1995, § 5-501; Ord. No. 1074, 4-16-2019)