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Full-Text Articles in Public Administration
Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share (2013), Al Major
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.
Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major
Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major
MTAS Publications: Technical Bulletins
State law limits both state and local sales taxes on water, gas, electricity, and other energy sources used by manufacturers. Your city needs to ensure that your utility billing system reflects these different rates. The streamlined sales tax act is scheduled to take effect on July 1, 2013.
Technical Bulletins: State Street Aid Fund Revenues And Expenditures: On The Road To Understanding (2012), Ron Darden
Technical Bulletins: State Street Aid Fund Revenues And Expenditures: On The Road To Understanding (2012), 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 $25.54 per capita.
Hot Topic: State-Shared Taxes And Appropriations (2012-2013) (Revised), Brad Harris
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.
Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2012), Ron Darden
Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2012), Ron Darden
MTAS Publications: Technical Bulletins
This report discusses how cities levy the hotel-motel tax, limitations on levy of the tax, exceptions, collecting the tax and estimating proceeds from the tax, and includes a list of Tennessee city and county hotel-motel tax rates.
Hot Topic: State-Shared Taxes And Appropriations, Brad Harris
Hot Topic: State-Shared Taxes And Appropriations, Brad Harris
MTAS Publications: Hot Topics
Based on economic projections for FY 2013, municipalities are expected to receive approximately $106.25 per capita for the fiscal year beginning July 1, 2012.
Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2011), Ron Darden
Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2011), 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.
Hot Topic: State-Shared Taxes And Appropriations (2011-2012), Dick Phebus
Hot Topic: State-Shared Taxes And Appropriations (2011-2012), Dick Phebus
MTAS Publications: Hot Topics
Based on economic projections for FY 2012, municipalities are expected to receive approximately $104.93 per capita for the fiscal year beginning July 1, 2011.
Hot Topic: Irs Releases 2011 Withholding Tables, Dick Phebus
Hot Topic: Irs Releases 2011 Withholding Tables, Dick Phebus
MTAS Publications: Hot Topics
The new withholding tables are to be implemented as soon as January 1, 2011, but no later than January 31, 2011.
Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2010), Ron Darden
Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2010), 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: Hotel-Motel Tax In Tennessee Cities (2010), Ron Darden
Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2010), 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: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden
Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), 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 $26.08 per capita.
Hot Topic: State Shared Taxes And Appropriations (2010-2011), Dick Phebus
Hot Topic: State Shared Taxes And Appropriations (2010-2011), Dick Phebus
MTAS Publications: Hot Topics
Based on economic projections for FY 2011, municipalities are expected to receive approximately $104.02 per capita for the fiscal year beginning July 1, 2010.
Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2010), Ron Darden
Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2010), Ron Darden
MTAS Publications: Full Publications
The personal use of a city-owned vehicle is taxable to the employee.
Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden
Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), 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.
Hotel-Motel Tax In Tennessee Cities (2009), Ron Darden
Hotel-Motel Tax In Tennessee Cities (2009), Ron Darden
MTAS Publications: Full Publications
The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.
Hot Topic: State Shared Taxes And Appropriations (2009-2010), Dick Phebus
Hot Topic: State Shared Taxes And Appropriations (2009-2010), Dick Phebus
MTAS Publications: Hot Topics
Based on economic projections for FY 2010, municipalities are expected to receive approximately $102.47 per capita for the fiscal year beginning July 1, 2009.
Hot Topic: Interest Rate Set At 7.25 Percent Effective July 1, 2009, On Delinquent Taxes Collected Or Administered By The State Of Tennessee, Dick Phebus
MTAS Publications: Hot Topics
The rate of interest effective July 1, 2009, through June 30, 2010, has been set at 7.25 percent, which is a decrease from last year.
Hot Topic: 1998-1999 State Revenue Estimates, Dick Phebus, Jim Leuty
Hot Topic: 1998-1999 State Revenue Estimates, Dick Phebus, Jim Leuty
MTAS Publications: Hot Topics
A summary of what cities can expect to receive from the state shared taxes for the 1998-1999 fiscal year.
Hot Topic: 1999-2000 State Revenue Estimates, Dick Phebus
Hot Topic: 1999-2000 State Revenue Estimates, Dick Phebus
MTAS Publications: Hot Topics
A summary of what cities can expect to receive from the state shared taxes for the 1999-2000 fiscal year.
Hotel-Motel Tax In Tennessee Cities (2008), Ron Darden
Hotel-Motel Tax In Tennessee Cities (2008), Ron Darden
MTAS Publications: Full Publications
The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.
Hot Topic: State Shared Taxes And Appropriations (2008-2009), Dick Phebus
Hot Topic: State Shared Taxes And Appropriations (2008-2009), Dick Phebus
MTAS Publications: Hot Topics
Based on revenue projections for FY 2008-2009, cities are expected to receive approximately $112.46 per capita for the fiscal year beginning July 1, 2008.
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.