§ 5-601. Sales and use tax levied.

Latest version.

(a)

There is levied a local sales and use tax within the corporate limits of the municipality at a rate of two and three-quarters percent, not to exceed the maximum percentage as stated in the Local Option Revenue Act, T.C.A. § 67-6-702.

(b)

The Department of Revenue of the state shall collect the additional tax imposed by this chapter concurrent with the collection of the state tax and the local tax now being collected for the city, in accordance with rules and regulations promulgated by the department.

(Ord. No. 3510, 12-2-2014; Ord. No. 3537, 2-16-2016 )

                    
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