67-4-3001 - Short title Legislative intent. - Tennessee Statutes

67-4-3001. Short title Legislative intent.

(a)  This part shall be known and may be cited as the “Local Tourism Development Zone Business Tax Act.”

(b)  The taxes imposed by this part shall be in addition to all other privilege taxes.

(c)  It is the legislative intent, within the framework of this part, to recognize that there are limitations on state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under the constitutions and the words of imposition used in this part.

[Acts 2007, 500, § 1.]