Social and Behavioral Sciences Commons^™

Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share (2013), Al Major

MTAS Publications: Technical Bulletins

The best way to maximize your city's local sales tax is to review the state's record of business locations (situs report) and correct any errors.

Hot Topic: State-Shared Taxes And Appropriations (2012-2013) (Revised), Brad Harris

MTAS Publications: Hot Topics

Based on economic projections for FY 2013, municipalities are expected to receive approximately $106.30 per capita for the fiscal year beginning July 1, 2012.

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: 2006-2007 State Shared Taxes And Appropriations, Dick Phebus

MTAS Publications: Hot Topics

Based on revenue projections for FY 2006-2007, cities are expected to receive approximately $109.60 per capita for the fiscal year beginning July 1, 2006.

Budget Manual: An Mtas Guide For Municipal Budget Development And Execution, Margaret Norris

MTAS Publications: Full Publications

This manual gives a "big picture" look at budgets.

Hot Topic: 1997-98 State Revenue Estimates, Ken Joines, Jim Leuty

MTAS Publications: Hot Topics

The Tennessee General Assembly adopted the state budget for fiscal year 1997-98 in late May.

Hot Topic: 1996-97 State Revenue Estimates, Ken Joines, Jim Leuty

MTAS Publications: Hot Topics

The Tennessee General Assembly adopted the state budget for fiscal year 1996-97 in late April.

Hot Topic: 1995-96 State Revenue Estimates, Ken Joines, Jim Leuty

MTAS Publications: Hot Topics

The Tennessee General Assembly adopted the state budget for fiscal year 1996 in late May.

Hot Topic: 1994-95 State Revenue Estimates, Ken Joines, Jim Leuty

MTAS Publications: Hot Topics

The Tennessee General Assembly adopted the state budget for fiscal year 1995 in late April.

Technical Bulletins: Public Chapter 509 Slaps Cuffs On Utility Revenues, Al Major

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information about Public Chapter 509, which phased out the practice of transferring surplus revenues from utility sales to a city's general fund. The comprehensive law, which went into effect July 1, 1993, amended Tennessee Code Annotated (T.C.A.) § 9-21-308 and T.C.A. § 7-34-105, also known as the Revenue Bond Law.

Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information intended to help city councils and their individual members be more financially responsible. Included is a sample ordinance that establishes a requirement that any additional expenditures resulting from an amendment to a city's budget must be accompanied by a resolution identifying a corresponding increase in income and/or expenditure reduction.

Technical Bulletins: 1988-89 State Revenue Estimates / Local Sales Tax Outlook, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

This Technical Bulletin provides the per capita amounts that Tennessee cities were expected to receive for the fiscal year 1988-89. At the time this bulletin was published, the State General Assembly had not yet adjourned and the state budget had not been passed. Therefore, the per capita amounts presented in the bulletin were estimates only and subject to change.

Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information intended to help city councils and their individual members be more financially responsible. Included is a sample ordinance that establishes a requirement that any additional expenditures resulting from an amendment to a city's budget must be accompanied by a resolution identifying a corresponding increase in income and/or expenditure reduction.

Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information intended to help city councils and their individual members be more financially responsible. Included is a sample ordinance that establishes a requirement that any additional expenditures resulting from an amendment to a city's budget must be accompanied by a resolution identifying a corresponding increase in income and/or expenditure reduction.

Technical Bulletins: Maintenance Of Effort For Gas Tax Continues, Jim Leuty, Jerry Robinson

MTAS Publications: Technical Bulletins

The "maintenance of effort" provision in the legislation that increased the state gasoline tax in 1985 by three cents remained in effect for the Fiscal Year 1986-87.

Technical Bulletins: 1986-87 State Revenue Estimates, Federal Revenue Sharing & Local Sales Tax Outlook, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

The State General Assembly adjourned on April 17, 1986. Based on information available at that time, this Technical Bulletin provides the amount of state shared taxes that Tennessee cities could expect to receive for the fiscal year beginning July 1, 1986.

Technical Bulletins: Estimate Of 1985-86 State-Shared Revenue For Cities, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared taxes for the 1985-86 fiscal year.

Technical Bulletins: Hydrant Rental Fees - Use And Justification, Joe Muscatello

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses a revenue-producing area commonly referred to as the "Hydrant Rental Fee" and explains how and why municipal utility systems should use it to increase revenue and reduce expenditures.

Technical Bulletins: Changes To Local Sales And Use Tax Legislation-Tax Rate Increase, Jim Leuty, Dennis Huffer

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses a major change in the application of the Local Sales and Use Tax Law.

Technical Bulletins: Cities Authorized To Increase Sales Tax Base, Jim Leuty, Dennis Huffer

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses Chapter 729, Public Acts of 1984, which permitted cities located in counties with a county-wide local sales tax to increase the base of the sales tax on the sale or use of any single article of personal property within the city's corporate limits. A sample ordinance for raising the limit on the sale or use of a single article of personal property is attached to this publication.

Technical Bulletins: State-Shared Income Tax: Efforts To Insure Your City Receives Its Appropriate Share, Michael Tallent

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses how a city can take steps to receive its appropriate share of the state-shared income tax. Included is a list of all local governments in Tennessee and their apportionment codes, as of February 20, 1984.

Technical Bulletins: Estimates And Explanation Of 1981-82 State Shared Funds For Cities, Ken Joines, C. L. Overman

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared funds for the 1981-82 fiscal year. To provide some background to municipal officials regarding state shared taxes, a brief summary of each shared tax revenue source is provided along with the permitted use of each revenue and schedule of payments to cities.

Technical Bulletins: Tennessee Local Sales Tax Data Summary, Mtas

MTAS Publications: Technical Bulletins

Based on population figures used for distribution of state-shared taxes in 1979-80: 98. 9 per cent (2,556,363) of all persons living in incorporated areas in Tennessee are covered by a local sales tax; 98.7 per cent (3,871,691) of all persons living in Tennessee are residents of an area levying a local sales tax.

Technical Bulletins: Estimated 1980-81 State Shared Funds For Cities, Mtas

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared funds for the 1980-81 fiscal year, based on an estimated city population of 2,610,00.

Technical Bulletins: Cities Exempt From Paying Certain Taxes On Gasoline, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information about gasoline tax exemptions for governmental units within Tennessee municipalities.

Technical Bulletins: Estimated 1979-80 State Shared Funds For Cities, Mtas

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared funds for the 1979-80 fiscal year.

Technical Bulletins: 1977-78 Estimate Of State-Shared Taxes Based On Available Information May 30, 1977, Mtas

MTAS Publications: Technical Bulletins

A summary of what Tennessee cities were expected to receive from the state shared taxes for fiscal year 1978, based on an estimated population of 2,535,000.

Technical Bulletins: Effects Of New State Sales Tax Law On Tennessee Cities, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses the effects of the act increasing the state sales tax rate from 3.5% to 4.5%, effective April 1, 1976.

Technical Bulletins: Effects Of State Tax Refund Program On Municipalities, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses Article 2, Section 28 of the Tennessee state Constitution, which addresses tax relief for elderly low-income taxpayers. According to this bulletin, MTAS research indicates there will be no loss in municipal tax revenues as a result of the new constitutional provision.

Financing Electric-Municipal Buildings In Tennessee, Victor C. Hobday

MTAS History

The purpose of this publication is to advise municipal officials with respect to the sharing of a joint building by the general municipal government and an electric distribution system. It is an expansion of an article on the same subject that appeared in the Technical Section of the November 1952 issue of Tennessee Town & City magazine.

The information contained herein is oriented particularly toward officials responsible for the general government of Tennessee's municipalities, but it may also be of some value to officials of electric distribution systems.