Tennessee § 67-7-201 - Tax authorized — Use and benefit — Allocation.

§ 67-7-201. Tax authorized — Use and benefit — Allocation.

Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its county road fund, and all revenues collected from the tax, except deductions for administration and collection provided for in this part shall be allocated to the county. Notwithstanding subsection (a), in any county having a population of not less than fourteen thousand nine hundred twenty-five (14,925) nor more than fourteen thousand nine hundred forty (14,940), according to the 1980 federal census or any subsequent federal census, the county legislative body may, by resolution adopted by a two-thirds (2/3) vote, allocate such revenues to the county road fund, the county general fund or any other fund of the county. Any county legislative body that has authorized a tax under this part is further authorized to repeal such tax by adopting a resolution by a two-thirds (2/3) majority of its members. The tax levied under this part shall cease to be imposed at one minute past midnight (12:01 a.m.) on the first day of the month following such action and the resolution shall include such date and time. The repeal of the tax shall have no effect on tax liabilities that occurred prior to the effective date of repeal, or collection actions on such taxes subsequent to the date of repeal. The presiding officer of the county legislative body shall deliver a certified copy of such resolution to the department of revenue. Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5; 1992, ch. 525, § 1; 1995, ch. 57, § 1. Compiler's Notes. Acts 1985, ch. 410, § 2 provided that it is the intent of the general assembly that no provision of this part shall supersede, repeal, or affect any private act on severance of minerals or other products in counties having a population of not less than 14,900 nor more 14,925, according to the 1980 federal census as contained in Volume 13 of this code, or any subsequent federal census. For tables of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement. Attorney General Opinions. Constitutionality of the coal severance tax and the mineral severance tax, OAG 92-75 (12/29/92). Status of private acts imposing a mineral severance tax, OAG 95-100 (9/27/95). Application of mineral severance tax to preexisting stockpiles of minerals, OAG 96-121 (9/19/96). If “Tennessee mountain stone” is a type of sandstone, then it would come within this section and be subject to the mineral severance tax in those counties that have adopted the tax by local option, OAG 04-152 (10/07/04).