Tennessee § 67-4-502 - Authorization to levy privilege tax.
Full text of Tennessee Tennessee Code Annotated § 67-4-502 — Authorization to levy privilege tax., with citation guidance and answers to common questions.
§ 67-4-502. Authorization to levy privilege tax.
Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, except as otherwise stated in the code. 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, 67-4-501. Compiler's Notes. Former § 67-4-502 was transferred to § 67-4-505 in 1989. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 80. Attorney General Opinions. A county has no power or authority to impose a “workplace privilege tax” on persons who work in that county, OAG 03-114 (9/9/03).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-502
What does Tennessee Code Annotated § 67-4-502 cover?
Section 67-4-502 ("Authorization to levy privilege tax.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-502?
A common citation format is "Tennessee Code Annotated § 67-4-502" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-502 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.