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)

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)

Whenever used in this article, terms shall have the meanings as defined by the applicable sections of the Tennessee Code Annotated, unless the context necessarily requires otherwise.

(Ord. No. 1104, § 1(5-601), 8-17-2021)

No person shall conduct, keep, manage, operate or cause to be conducted, kept, managed or operated, either as owner, lessor, agent or attorney, any hotel in the city without having first obtained a valid and current city business license to do so.

(Ord. No. 1104, § 1(5-602), 8-17-2021)

The city council does levy a privilege tax upon the privilege of occupancy in any hotel of each transient in the amount of four percent of the consideration charged by the operator. Such tax is a privilege tax upon the transient occupying such room and is to be collected as provided in this article.

(Ord. No. 1104, § 1(5-603), 8-17-2021)

The proceeds received by the city shall be designated and used to promote tourism and tourism development. In the initial year, the proceeds shall be allocated to the general fund and, thereafter, the proceeds may be distributed as the council by ordinance may direct.

(Ord. No. 1104, § 1(5-604), 8-17-2021)

1. (1) The privilege tax shall be added by the operator to each invoice prepared by the operator for the occupancy of the hotel and given directly or transmitted to the transient. Such tax shall be collected by such operator from the transient and remitted to the city, or, if the occupancy was secured through a short-term rental unit marketplace, remitted to the state pursuant to T.C.A. title 67, ch. 4, pt. 15.
2. (2) When a person has maintained occupancy for 30 continuous days, the person shall receive from the operator a refund or credit for the tax previously collected from or charged to said person, and the operator shall receive credit, in the form of a deduction on the monthly tax return, for the amount of the tax if previously remitted to the city.

(Ord. No. 1104, § 1(5-605), 8-17-2021)

1. (1) The tax levied shall be remitted by all operators who lease, rent or charge for any rooms, lodgings, or accommodations in hotels within the city to the finance director, such tax to be remitted not later than the 20th day of each month for the preceding month. The operator is required to collect the tax from the transient at the time of the presentation of the invoice for such occupancy whether prior to occupancy or after occupancy as may be the custom of the operator, and if credit is granted by the operator to the transient, then the obligation to the city for the tax shall be that of the operator.
2. (2) Any operator who is liable for the tax imposed under this article may round off all figures used on the tax return to the nearest dollar amount.
3. (3) For the purpose of compensating the operator for remitting the tax levied by this article, the operator shall be allowed to deduct two percent of the amount of the tax due and remitted to the finance director in the form of a deduction in submitting the report and paying the amount due by such operator, provided the amount due was not delinquent at the time of payment.

(Ord. No. 1104, § 1(5-606), 8-17-2021)

The finance director shall be responsible for the collection of the tax. A monthly tax return under oath shall be filed with the director by the operator with such number of copies thereof as the director may reasonably require for the collection of such tax. The return of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such return shall be developed by the finance director with the approval of the city manager. The finance director shall have the authority and right to audit and inspect records of each operator in the city.

(Ord. No. 1104, § 1(5-607), 8-17-2021)

No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded.

(Ord. No. 1104, § 1(5-608), 8-17-2021)

Taxes collected by an operator which are not remitted to the city on or before the due date are delinquent. An operator shall be liable for interest on such delinquent taxes from the due date at the rate of 12 percent per annum and is liable for an additional civil penalty of one percent for each month or fraction thereof such taxes are delinquent. Such interest and civil penalty shall become a part of the tax herein required to be remitted. Each occurrence of willful refusal of an operator to collect or remit the tax or willful refusal of a transient to pay the tax imposed is a civil offense and shall be punishable by a civil penalty of $50.00 per day per offense.

(Ord. No. 1104, § 1(5-609), 8-17-2021)

It is the duty of every operator liable for the collection and payment to the city of any tax imposed by this article to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of the payment to the city, which records the finance director shall have the right to inspect at all reasonable times.

(Ord. No. 1104, § 1(5-610), 8-17-2021)

The finance director, under the guidance of the city manager, in administering and enforcing the provisions of this article shall have as additional powers those powers and duties with respect to collecting taxes as provided in T.C.A. title 67 or otherwise by law for the county clerks.

1. (1) Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in T.C.A. title 67, ch. 23, it being the intent of this article that the provision of law which apply to the recovery of state taxes illegally assessed and collected shall also apply to the tax levied under the authority of this article. The finance director shall also possess those powers and duties as provided in T.C.A. § 67-1-707 for the county clerks with respect to the adjustment and refunds of such tax.
2. (2) With respect to the adjustment and settlement with taxpayers, all errors of taxes collected by him under authority of this article shall be refunded by the city. The finance director shall have the authority to direct the refunding of same. Notice of any tax paid under protest shall be given to the finance director and any suit brought for recovery of tax paid under protest shall name the finance director.

(Ord. No. 1104, § 1(5-611), 8-17-2021)

The finance director is charged with the duty of collection of the tax herein authorized and shall place the proceeds of such tax in accounts within the various funds as required.

(Ord. No. 1104, § 1(5-612), 8-17-2021)