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Articles 31 - 60 of 92
Full-Text Articles in Public Administration
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.
Technical Bulletins: Hotel-Motel Tax In Tennessee Municipalities, Ron Darden
Technical Bulletins: Hotel-Motel Tax In Tennessee Municipalities, Ron Darden
MTAS Publications: Technical Bulletins
This revenue source may help municipalities increase their tourist promotion activities or supplement general fund revenues.
Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden
Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden
MTAS Publications: Technical Bulletins
This revenue source may help municipalities increase their tourist promotion activities or supplement general fund revenues.
Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden
Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden
MTAS Publications: Technical Bulletins
The proceeds from the hotel/motel tax can be used for purposes authorized in the ordinance, private act, or general law authorizing or levying the tax. Includes sample ordinance.
Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share, Al Major
Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share, 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 Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden
Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden
MTAS Publications: Technical Bulletins
The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.
Hot Topic: State Shared Taxes And Appropriations (2005-2006), Dick Phebus
Hot Topic: State Shared Taxes And Appropriations (2005-2006), Dick Phebus
MTAS Publications: Hot Topics
Based on economic projections for FY 2006, municipalities are expected to receive approximately $101.36 per capita for the fiscal year beginning July 1, 2005.
Hot Topic: State Shared Taxes And Appropriations (2004-2005), Dick Phebus
Hot Topic: State Shared Taxes And Appropriations (2004-2005), Dick Phebus
MTAS Publications: Hot Topics
Based on revenue projections for FY 2004-2005, cities are expected to receive approximately $96.46 per capita for the fiscal year beginning July 1, 2004.
Hot Topic: 2003-2004 State Revenue Estimates, Dick Phebus
Hot Topic: 2003-2004 State Revenue Estimates, Dick Phebus
MTAS Publications: Hot Topics
The Tennessee General Assembly adopted the state budget for fiscal year 2003-2004; adopting revenue and spending bills that call for no new tax increases, but state shared revenues going back to cities and counties were cut by an estimated $35.5 million.
Technical Bulletins: Tennessee Amusement Tax, Al Major
Technical Bulletins: Tennessee Amusement Tax, Al Major
MTAS Publications: Technical Bulletins
The State of Tennessee taxes certain types of amusements, and these taxes are levied in different ways and authorized under different sections of the Tennessee Code Annotated.
Budget Manual: An Mtas Guide For Municipal Budget Development And Execution, Margaret Norris
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.
Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden
Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden
MTAS Publications: Technical Bulletins
The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.
Hot Topic: State Sales Tax Rate Increased Effective July 15, 2002, Dennis Huffer
Hot Topic: State Sales Tax Rate Increased Effective July 15, 2002, Dennis Huffer
MTAS Publications: Hot Topics
The state sales and use tax on non-food items increases from 6 percent
to 7 percent on July 15, 2002.
Hot Topic: 2002-2003 State Revenue Estimates, Dick Phebus
Hot Topic: 2002-2003 State Revenue Estimates, Dick Phebus
MTAS Publications: Hot Topics
The Tennessee General Assembly adopted the state budget for fiscal year 2002-2003. Based on this budget, cities can expect to receive the following revenues.
Technical Bulletins: Irs Rules-Diesel Fuel And Gasoline Purchases, Ron Darden
Technical Bulletins: Irs Rules-Diesel Fuel And Gasoline Purchases, 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 Municipalities, Ron Darden
Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden
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.
Hot Topic: 2001-2002 State Revenue Estimates, Dick Phebus
Hot Topic: 2001-2002 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 2001-2002 fiscal year.
Hot Topic: New Withholding Tables For 2001, Ralph Cross
Hot Topic: New Withholding Tables For 2001, Ralph Cross
MTAS Publications: Hot Topics
New income tax withholding tables, effective June 30, 2001.
Hot Topic: 1997-98 State Revenue Estimates, Ken Joines, Jim Leuty
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
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.
Technical Bulletins: Litigation Tax Collections And Refunds Clarified, Mtas
Technical Bulletins: Litigation Tax Collections And Refunds Clarified, Mtas
MTAS Publications: Technical Bulletins
This Technical Bulletin provides information about litigation tax collection and refunds.
Hot Topic: 1995-96 State Revenue Estimates, Ken Joines, Jim Leuty
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
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.
Hot Topic: Irs Rules Change Regarding Diesel Fuel Purchases, Mtas
Hot Topic: Irs Rules Change Regarding Diesel Fuel Purchases, Mtas
MTAS Publications: Hot Topics
The Omnibus Budget Reconciliation Act (P.L. 103-66), enacted in August 1993, changed the collection point for the excise taxes on diesel fuel to the same as gasoline.
Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Dick Phebus
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: 1990 Census Update, Joe Walsh
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: 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.