Tennessee § 67-4-501 - Taxable privilege, generally.

§ 67-4-501. Taxable privilege, generally.

The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such revenue, unless otherwise expressly provided in this part. The tax imposed by this part on each occupation, vocation or business is for the privilege of pursuing it for one (1) calendar year, subject to § 67-4-206, except as otherwise provided by this part. Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202. Cross-References. Definitions for general revenue law, § 67-4-201 . Hotel occupancy, limitations on levy of tax, § 67-4-1425 . Limit on county taxation, § 67-1-602 . Merchants and motor vehicle privilege tax, § 5-8-102 . Municipal privilege taxes, title 6, ch. 55. Privilege tax for criminal injuries compensation fund, § 40-24-107 . Textbooks. Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 5; 23 Tenn. Juris., Taxation, § 80. Law Reviews. Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978). Cited: McGill & Daugherty v. Kefauver, 175 Tenn. 667, 137 S.W.2d 279, 1939 Tenn. LEXIS 90 (1939); Lyons v. Lay, 179 Tenn. 388, 166 S.W.2d 778, 1942 Tenn. LEXIS 35 (1942); Nashville v. State Bd. of Equalization, 210 Tenn. 587, 360 S.W.2d 458, 1962 Tenn. LEXIS 319 (1962); Dun & Bradstreet, Inc. v. Worrall, 211 Tenn. 558, 366 S.W.2d 752, 1963 Tenn. LEXIS 380 (1963); Price v. Tennessee Products & Chemical Corp., 53 Tenn. App. 624, 385 S.W.2d 301, 1964 Tenn. App. LEXIS 128 (Tenn. Ct. App. 1964); Jackson County Bank v. Ford Motor Credit Co., 488 F. Supp. 1001, 1980 U.S. Dist. LEXIS 10271 (M.D. Tenn. 1980); American City Bank v. Western Auto Supply Co., 631 S.W.2d 410, 1981 Tenn. App. LEXIS 591 (Tenn. Ct. App. 1981); S & P Enterprises, Inc. v. Memphis, 672 S.W.2d 213, 1983 Tenn. App. LEXIS 720 (Tenn. Ct. App. 1983).