Tennessee Code Annotated
Tenn. Code Ann. § 67-6-705 (2026)
Tax subject to referendum
✓ current as of May 2026
- (a) The operation of the resolution or ordinance authorized in § 67-6-702 shall be subject to approval of the voters as required in § 67-6-706 and to the other provisions of this part.
- (b) Nothing contained in this part shall be deemed to permit an increase in the privilege tax rates authorized in this part, without the ratification thereof in the manner provided in § 67-6-706, regardless of the nature of any previous call and regardless of future action of the general assembly regarding the levy of the tax authorized by this part.
- (c) Any amendment to any existing tax rate shall be subject to approval of the voters of the city or county in the same manner as is required for the initial adoption of the tax; provided, that a change in the limitation on the amount of the tax made in accordance with § 67-6-702(a)(2) shall not be subject to approval of the voters of the city or county.
- (d) Notwithstanding this section, the levying of a reduced tax rate or an exemption pursuant to § 67-6-702(a)(1)(B)(ii) is not subject to the approval of the voters as required in § 67-6-706.
Amended by 2024 Tenn. Acts, ch. 917,s 3, eff. 5/3/2024.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050.
Notes of Decisions
Cited in 2
cases, 1997–1997 · leading case: Profill Dev., Inc. v. Dills, 960 S.W.2d 17 (Tenn. Ct. App. 1997).
Profill Dev., Inc. v. Dills, 960 S.W.2d 17 (Tenn. Ct. App. 1997). “§ 7-2-106 (1992); and sales taxes, T.C.A. § 67-6-705 (1994). Part Seven does not violate Article II § 3 of the Tennessee Constitution because the effectiveness of Part Seven does not depend upon the approval of local governments.”
Profill Dev. v. Dills, Comm (Tenn. Ct. App. 1997). “§ 7-2-106 (1992); and sales taxes, T.C.A. § 67-6-705 (1994). Part Seven does not violate Article II § 3 of the Tennessee Constitution because the effectiveness of Part Seven does not depend upon the approval of local governments.”
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