Open Access. Powered by Scholars. Published by Universities.®

Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 12 of 12

Full-Text Articles in Social and Behavioral Sciences

Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Dick Phebus Nov 1991

Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Dick Phebus

MTAS Publications: Technical Bulletins

The proceeds from the hotel/motel tax can be used for most general purposes, ranging from economic and tourist development to retirement of outstanding debt.


Technical Bulletins: Social Security Coverage For Local Government Employees, Dick Phebus Oct 1991

Technical Bulletins: Social Security Coverage For Local Government Employees, Dick Phebus

MTAS Publications: Technical Bulletins

The Omnibus Budget Reconciliation Act of 1990 (OBRA), passed by Congress in November 1990, placed new requirements on local governments for withholding Social Security taxes on wages paid to employees. Final regulations were issued by the U.S. Department of the Treasury and the Internal Revenue Service on June 28, 1991. These regulations affect all public sector employees who are not part of , a qualified retirement plan. Because of uncertainties I.and questions regarding the provisions of the law, this Technical Bulletin offers answers on how the act affects municipal governments in Tennessee.


Technical Bulletins: Tennessee Environmental Legislation Of 1991: Solid Waste Management And Environmental Fees, Mtas Sep 1991

Technical Bulletins: Tennessee Environmental Legislation Of 1991: Solid Waste Management And Environmental Fees, Mtas

MTAS Publications: Technical Bulletins

In 1991, the Tennessee General Assembly passed two major pieces of environmental legislation. The acts paved the way for improved solid waste management and more stable funding for the regulation of solid waste, water, and wastewater operations. This Technical Bulletin is designed to walk readers through each act individually.


Technical Bulletins: Attention General Law Mayor-Aldermanic Municipalities: Your Revised Charter Is Effective July 1, Leslie Shechter Jun 1991

Technical Bulletins: Attention General Law Mayor-Aldermanic Municipalities: Your Revised Charter Is Effective July 1, Leslie Shechter

MTAS Publications: Technical Bulletins

An improved charter for 52 Tennessee towns and cities is the result of Public Chapter 154, 1991, signed by the governor in April.


Technical Bulletins: The 1990 Mtas Salary And Fringe Benefits Survey: A Look At Compensation Of Tennessee Municipal Employees, Richard Stokes May 1991

Technical Bulletins: The 1990 Mtas Salary And Fringe Benefits Survey: A Look At Compensation Of Tennessee Municipal Employees, Richard Stokes

MTAS Publications: Technical Bulletins

The salaries of workers in Tennessee's cities and towns are keeping pace with inflation. That's just one of the findings of the comprehensive salary and fringe benefit survey conducted annually by The University of Tennessee's Municipal Technical Advisory Service. This summary of the 1990 findings is designed to help towns, cities, and others evaluate and compare the data and prepare budgets based on the most up-to-date information.


Technical Bulletins: Do Your Executives Pass The Flsa's Salary (And Duties) Test?, Sid Hemsley, Richard M. Ellis May 1991

Technical Bulletins: Do Your Executives Pass The Flsa's Salary (And Duties) Test?, Sid Hemsley, Richard M. Ellis

MTAS Publications: Technical Bulletins

Certain battalion chiefs in the Kern County, California fire department are not executives under the Fair Labor Standards Act (FLSA). That's what the 9th U. S. Circuit Court of Appeals said in Abshire v. County of Kern, 908 F.2d 483 (1990). In March, the U. S. Supreme Court refused to review that decision, in effect upholding it. Some newspapers called that case an expensive disaster for municipalities. The real question is whether the executives in a city's municipal departments are executives as defined by FLSA.


Technical Bulletins: State And Federal Gasoline Tax Refunds (Revisited), Dick Phebus Apr 1991

Technical Bulletins: State And Federal Gasoline Tax Refunds (Revisited), Dick Phebus

MTAS Publications: Technical Bulletins

The Revenue Reconciliation Act of 1990 (Act) passed by Congress imposed increases in federal excise taxes on gasoline and diesel fuel. The tax on gasoline was increased to 14.1 cents per gallon while the tax on diesel fuel was raised to 20.1 cents per gallon. The new rates became effective December 1, 1990.


Technical Bulletins: 1990 Census Update, Joe Walsh Apr 1991

Technical Bulletins: 1990 Census Update, Joe Walsh

MTAS Publications: Technical Bulletins

Includes a list of Tennessee cities, their 1990 populations, and the census impact on state shared taxes.


Technical Bulletins: The Tennessee Contractors Licensing Act And Why Your City's Building Inspector Could Go To Jail, Leslie Shechter, Randy Williams Feb 1991

Technical Bulletins: The Tennessee Contractors Licensing Act And Why Your City's Building Inspector Could Go To Jail, Leslie Shechter, Randy Williams

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information intended to help clarify the provisions of the Tennessee Contractors Licensing Act of 1976. On October 4, 1989, the state attorney general (in opinion number 89-130) concluded that a county assessor was personally liable for fines and penalties in violation of the act.


Technical Bulletins: At-Large Electoral Systems And Voting Rights, Sid Hemsley Jan 1991

Technical Bulletins: At-Large Electoral Systems And Voting Rights, Sid Hemsley

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses at large electoral systems and voting rights.


Technical Bulletins: Redistricting And The Cities, Harold R. Yungmeyer Jan 1991

Technical Bulletins: Redistricting And The Cities, Harold R. Yungmeyer

MTAS Publications: Technical Bulletins

Redistricting is a process that ensures each voting district within a political entity will contain substantially equal populations.


Technical Bulletins: Update On Technical Bulletin 31 (State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments), Dick Phebus Jan 1991

Technical Bulletins: Update On Technical Bulletin 31 (State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments), Dick Phebus

MTAS Publications: Technical Bulletins

The Revenue Reconciliation Act of 1990 (Act) recently passed by Congress imposes new federal excise taxes on gasoline and diesel fuel. This raises the tax on gasoline to 14.1 cents per gallon and the tax on diesel fuel to 20.1 cents per gallon. The new rates are effective December 1, 1990.