(a) This part shall be known and may be cited as the “Local Tourism Development Zone Business Tax Act.”

Terms Used In Tennessee Code 67-4-3001

  • Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-3002
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • Tourism development zone: means an area described by §. See Tennessee Code 67-4-3002
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) The taxes imposed by this part shall be in addition to all other privilege taxes.
(c) It is the legislative intent, within the framework of this part, to recognize that there are limitations on state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under the constitutions and the words of imposition used in this part.
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