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)

The collection of the tax levied by this article shall begin on the first day of the month occurring 30 or more days after the election commission makes its official canvass of the election returns.

(Code 1972, § 6-402; Code 1995, § 5-502; Ord. No. 1074, 4-16-2019)

It having been determined by the state department of revenue that it is feasible for this tax to be collected by that department, said determination being evidenced by local option sales and use tax rules and regulations heretofore promulgated by the department of revenue, the department shall collect such tax concurrently with the collection of the state tax in the same manner as the state tax is collected in accordance with rules and regulations promulgated by said department. The mayor is authorized to contract with the department of revenue for the collection of the tax by the department and to provide in said contract that the department may deduct from the tax collected a reasonable amount or percentage to cover the expense of the administration and collection of said tax.

(Code 1972, § 6-403; Code 1995, § 5-503; Ord. No. 1074, 4-16-2019)

In the event the tax is collected by the department of revenue, suits for the recovery of any tax illegally assessed or collected shall be brought against the mayor of the city.

(Code 1972, § 6-404; Code 1995, § 5-504; Ord. No. 1074, 4-16-2019)