Tennessee § 57-3-306 - Disposition of tax proceeds.

§ 57-3-306. Disposition of tax proceeds.

Any county in this state where a distillery is located shall receive four cents (4¢) per liter of the tax imposed by § 57-3-302(b) collected on all sales in this state of the spirits manufactured by such distillery. Except for the distribution as provided in subsection (a), collections of the tax imposed by § 57-3-302(a) and (b) shall be distributed eighty-two and one-half percent (82.5%) to the general fund and seventeen and one-half percent (17.5%) to the counties. The amount distributed to the counties shall be apportioned among the counties three fourths (¾) in proportion to their population and one fourth (¼) in proportion to their area. Before distributing to the counties any of the revenues mentioned in subsection (a) and subdivision (b)(1), the commissioner of finance and administration shall deduct a sum measured at a rate of sixteen thousand dollars ($16,000) per month, which sum together with an appropriation per annum from the general fund of the state shall be apportioned and transmitted to the University of Tennessee for use by the university in operating the county technical advisory service (CTAS) in its Institute for Public Service (IPS) as provided by § 49-9-402. Thirty percent (30%) of the amount distributed to counties having a population of more than two hundred fifty thousand (250,000), according to the 1970 federal census or any subsequent federal census, shall be paid by such counties to any municipalities within such counties that have a population of one hundred fifty thousand (150,000), according to the 1970 federal census or any subsequent federal census. For purposes of allocating tax proceeds under this section, county population shall be as reported by the most recent federal census except as modified by special census taken pursuant to § 9-16-101. Acts 1939, ch. 49, § 13; 1943, ch. 5, §§ 1, 3; 1947, ch. 61, §§ 1, 3; mod. C. Supp. 1950, § 6648.19 (Williams, § 6648.16); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 37, § 2; impl. am. Acts 1963, ch. 257, § 33; Acts 1973, ch. 295, § 18; impl. am. Acts 1975, ch. 248, § 1; Acts 1978, ch. 497, § 3; 1978, ch. 806, § 3; 1978, ch. 835, § 1; T.C.A. (orig. ed.), § 57-135; Acts 1980, ch. 556, § 1; 1983, ch. 36, § 1; 2003, ch. 355, § 18; 2005, ch. 500, § 1; 2006, ch. 989, § 6. Compiler's Notes. For tables of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement. Acts 2003, ch. 355, § 66 provided that no expenditure of public funds pursuant to the act shall be made in violation of the provisions of Title VI of the Civil Rights Act of 1964, as codified in 42 U.S.C. § 2000 d. Acts 2006, ch. 989, § 17 provided that § 6 of the act, which deleted former subdivision (b)(3), shall apply to funds remitted to the department of revenue on or after August 1, 2006. Cross-References. Disposition of license fees of wholesalers and retailers, § 57-3-206 . Attorney General Opinions. The state can probably continue to distribute state-shared taxes even if the General Assembly does not enact a general appropriations act, OAG 00-083 (5/4/00). The state can probably continue to distribute state-shared taxes even if the General Assembly does not enact a general appropriations act, OAG 00-083 (5/4/00).