Athens City Code

Taxes levied by the city against real property shall become due and payable annually on October 1. All real property taxes shall become delinquent on such date and shall be subject to such penalties as are prescribed and authorized in art. XI, § 5 of the Charter.

(Code 1972, §§ 6-102, 6-102; Code 1995, §§ 5-201, 5-202)

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)

The director of finance is directed to take appropriate action to ensure payment to the city of the wholesale beer tax levied by the Wholesale Beer Tax Act, T.C.A. title 57, ch. 6 (T.C.A. § 57-6-101 et seq.).

(Code 1972, § 6-301; Code 1995, § 5-401)