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Articles 1 - 9 of 9
Full-Text Articles in Social and Behavioral Sciences
Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2007), Ron Darden
Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2007), Ron Darden
MTAS Publications: Technical Bulletins
The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.
Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden
Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden
MTAS Publications: Technical Bulletins
Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.
Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden
MTAS Publications: Technical Bulletins
The personal use of a city-owned vehicle is taxable to the employee.
Hot Topic: State Of Tennessee Property Tax Freeze Program, Dick Phebus
Hot Topic: State Of Tennessee Property Tax Freeze Program, Dick Phebus
MTAS Publications: Hot Topics
MTAS suggests that municipalities defer action on any ordinance implementing the tax freeze program until after the final rules have been developed. Includes a sample resolution that creates a study committee to consider the impact of such a program prior to adoption.
Local Sales Tax Handbook, Dennis Huffer, David Conner
Local Sales Tax Handbook, Dennis Huffer, David Conner
MTAS Publications: Full Publications
Any county by resolution or any city by ordinance can levy the local sales tax at a combined rate up to 2.75 percent.
Hot Topic: 2007-2008 State Shared Taxes And Appropriations, Dick Phebus
Hot Topic: 2007-2008 State Shared Taxes And Appropriations, Dick Phebus
MTAS Publications: Hot Topics
Based on revenue projections for FY 2007-2008, cities are expected to receive approximately $111.20 per capita for the fiscal year beginning July 1, 2007.
Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden
Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden
MTAS Publications: Technical Bulletins
The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $28.49 per capita.
Hot Topic: The Recent Attorney General Opinion And Its Effect On The Availability Of Development Taxes And Impact Fees To Municipalities, Josh Jones
MTAS Publications: Hot Topics
The attorney general’s opinion confirms that the new law nullifies the authority of cities to levy adequate facilities taxes after the effective date.
Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden
MTAS Publications: Technical Bulletins
The personal use of a city-owned vehicle is taxable to the employee.