Tennessee Code Annotated

Tenn. Code Ann. § 67-4-705 (2026)

Levy of local privilege tax for making sales by engaging in any vocation, occupation, business or business activity - Election to continue imposition of tax - Levy of tax by ordinance - Tax on receipts from sales by direct-to-home satellite television programming services exempt

✓ current as of May 2026

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(a) The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(4) is declared to be a privilege upon which each incorporated municipality in which the vocation, occupation, business, or business activity is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-709. The tax imposed by this subsection (a) shall be collected by the commissioner in the same manner as the tax imposed by § 67-4-704.

(b) Notwithstanding subsection (a) or any other provision to the contrary, every incorporated municipality levying such tax as of January 1, 2014, shall be deemed to have made an effective election to continue the imposition of such tax at the same rate that was in effect on such date and shall not be required to pass any additional ordinance. Any incorporated municipality that elects after January 1, 2014, to levy the tax authorized by this section, or elects to change the rate of tax imposed by the municipality, must levy such tax at the rates fixed and provided in § 67-4-709. Every municipality that levies the tax described in subsection (a) is authorized to repeal such tax by ordinance of its governing body.

(c) The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-710 is declared to be a privilege upon which each county or incorporated municipality, or both, in which the business, business activity, vocation, or occupation is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-710.

(d) Notwithstanding subsection (a) or any other provision to the contrary, no incorporated municipality shall impose the tax provided for in this section on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services.

Amended by 2013 Tenn. Acts, ch. 313, s 4, eff. 1/1/2014.

Acts 1971, ch. 387, § 3; 1972, ch. 850, § 3; T.C.A., § 67-5803.

Notes of Decisions

Cited in 1 case, 1991–1991 · leading case: Nat'l Gas Distributors, Inc. v. State, 804 S.W.2d 66 (Tenn. 1991).

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Nat'l Gas Distributors, Inc. v. State, 804 S.W.2d 66 (Tenn. 1991). · cites it 2× “By subsection (2)(E) of that statute the Legislature classified persons engaged in the business of selling “liquefied petroleum gas” subject to the tax imposed by T.C.A. § 67-4-705 for State purposes and “taxable by the State alone.”

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