Tennessee § 9-4-5301 - Statutes providing base apportionment for determining additional state revenues.

§ 9-4-5301. Statutes providing base apportionment for determining additional state revenues.

Funds apportioned as state-shared taxes to county and municipal governments for any fiscal year under authority of the following statutes shall provide the base apportionment for the purpose of determining the availability of additional state revenues to meet the requirement of the Constitution of Tennessee, Article II, § 24 that the state share in the cost of any law of general application imposing increased expenditure requirements on cities and counties: Retailers' sales tax, as authorized by title 67, chapter 6, and apportioned by § 67-6-103; Gross receipts taxes, such portions as are authorized as payments to the state from the Tennessee Valley authority under § 13 of the act of congress creating the authority, as amended, and apportioned under §§ 67-9-101(a)(2) and 67-9-102(a); Income tax on dividends and interest, as authorized by title 67, chapter 2, and apportioned by § 67-2-119; Special privilege tax on beer, as authorized by title 57, chapter 5, and apportioned by § 57-5-205; Gross receipts tax on alcoholic beverages consumed on premises, as authorized by title 57, chapter 4, and apportioned by § 57-4-306; and Tax on sale or distribution of wine and spirits, as authorized by title 57, chapter 3, and apportioned by § 57-3-306. Acts 1979, ch. 436, § 1; T.C.A., §§ 9-631, 9-6-301; Acts 2014, ch. 901, § 3. Compiler's Notes. Section 13 of the Tennessee Valley Authority Act 1933, referred to in this section, is codified in 16 U.S.C. § 831 l. Cross-References. State prohibited from imposing increased costs on local governments without sharing in costs, Tenn. Const., art. II, § 24.