Public Administration Commons^™

Observations On The Relationships Between Population Changes, Tax Rates And Levels Of Debt, Thomas A. Brant

MTAS Publications: Full Publications

This report is intentionally characterized as "Observations" in its title. It does not pretend to be a definitive analytical study that leads to unshakable or hard conclusions. It is exactly what it claims to be, i.e. "observations". This does not mean that it cannot be useful. The intent was to present appropriate information in a way that will facilitate a better understanding of an important and complex subject. The purpose was to provide a factual basis for considering the relationships between population growth, local property taxes and levels of debt in Tennessee cities and counties.

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: Update: The Amusement Tax, Dennis Huffer

MTAS Publications: Technical Bulletins

This Technical Bulletin goes over the status of Tennessee's amusement tax, including exemptions, as of December 1984.

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: Estimate Of 1984-85 State Shared Funds For Cities, Ken Joines

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared taxes for the 1984-85 fiscal year.

Technical Bulletins: Steady: A System Providing For The Direct Deposit Of State-Shared And State-Collected Taxes, Jim Leuty

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information about STEADY (Shared Tax Earnings Automatic Deposit for You). STEADY involved the distribution of routinely allocated funds, such as State Sales Taxes, State Gasoline and Motor Fuel Taxes, State Gas Inspection Fees (Street and Transportation Funds), State Income Taxes, State Beer Taxes and T.V.A. Gross Receipts Taxes.

Technical Bulletins: Estimate Of 1983-84 State Shared Funds For Cities, Ken Joines

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared taxes for the 1983-84 fiscal year.

Technical Bulletins: Revised Estimates Of 1982-83 State-Shared Taxes, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

This Technical Bulletin provides a revised estimate of the amount of money cities could expect to receive from state shared taxes for 1982-83. The previous estimate, from April 19, 1982, had factored in an expected upturn in the economy which did not materialize. In addition to the revised estimates, included is a copy of an article by Dr. Harry A. Green, executive director of TACIR, which gives an overview of the total revenue systems in Tennessee local government.

Technical Bulletins: A Hotel/Motel Occupancy Tax For Your City?, E. W. Meisenhelder

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information for cities considering the adoption of a hotel/motel occupancy tax.

Technical Bulletins: Payment Of Social Security Taxes On Sick Leave Compensation, Jim Leuty, Mike Pentecost

MTAS Publications: Technical Bulletins

This Technical Bulletin contains information about Public Law 97-123, which provided that payments made on account of sickness or disability caused by accident, with some exceptions, were taxable wages for social security purposes effective January 1, 1982.

Technical Bulletins: Federal Revenue Sharing Actual Use Reports, Michael Tallent

MTAS Publications: Technical Bulletins

During the week of October 12, 1981, the Bureau of the Census mailed each Tennessee municipality the form or forms for reporting that city's actual use of general revenue sharing funds and local tax data for fiscal year 1980-81, which include adjusted taxes and intergovernmental revenues. This Technical Bulletin includes a list of those forms and their functions.

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: Rental Inventory Expert From Ad Valorem Personal Property Tax Where Rentor Is Subject To Business Tax, Mtas

MTAS Publications: Technical Bulletins

The Middle Section of the Tennessee Court of Appeals has held that rental inventory of a taxpayer who is subject to the business tax, as authorized in Tennessee Code Annotated § 67-5801, et seq., is exempt from the payment of personal property ad valorem taxes on that inventory . In Art Pancake's United Rent-All v . Glenn Ferguson, 601 S.W . 2d 926 (October 1979), the court relied primarily on statutory construction to reach its conclusion that the business tax is in lieu of ad valorem taxes on rental inventories .

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: Fica Tax Savings Available To Cities, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses a way for cities to save money by assuming payment of the employees' share of the FICA tax, and to adjust each employee' s pay so that there would be no adverse effect on his/her salary.

Technical Bulletins: Estimate Of 1982-83 State Shared Funds For Cities, Ken Joines

MTAS Publications: Technical Bulletins

A summary of what cities were expected to receive from the state shared funds for the 1982-83 fiscal year.

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: Estimates Of State-Shared Taxes, 1975-1976 Fiscal Year, Mtas

MTAS Publications: Technical Bulletins

To aid cities in preparing budget figures, MTAS Finance and Accounting Consultant Ken Joines compiled these estimates of state-shared taxes to be distributed to cities during the 1975-1976 fiscal year.

Technical Bulletins: Municipal Gas Systems' Payments And Free Services To Municipalities, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin addresses the numerous inquiries that MTAS had received as to whether municipally-owned gas systems pay tax equivalents or make other payments to their respective municipal governments.

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.

Delinquent Taxes, Cliff Greenwood

MTAS History

This article is concerned with the collection of delinquent real property taxes. Included is a time table for the collection of taxes.

The Local Beer Tax: An Administrative Guide, Victor C. Hobday

MTAS History

Under the terms of legislation passed by the 1951 General Assembly, cities and counties in Tennessee have been authorized to levy a tax on the retail sale of beer, effective April 1, 1951. This bulletin has been prepared as a guide for city officials in the preparation of necessary local legislation and in the establishment of essential administrative procedures.

The sample ordinances, suggested rules and regulations, and forms in this bulletin were prepared by Anders O. Hustvedt and Porter C. Greenwood, MTAS Consultants. Other MTAS staff members have contributed to the various steps required to bring this bulletin to its …

Tennessee's Stepchildren, The Municipalities, Alice L. Ebel

MTAS History

The purpose of this manual is to acquaint municipal, county, and state officials, and state legislators, with the cities' financial needs and the necessity of a better allocation of state-collected revenue. This manual, while not as complete as we would like it, should prove a handy reference manual for all municipal officials, and one in which they can readily find use in discussing municipal financial needs with state legislators, and county and state officials.