67-4-706 - Registration of business with collector Designation of collector. - Tennessee Statutes

67-4-706. Registration of business with collector Designation of collector.

(a)  Every person taxable under this part shall, prior to engaging in business as defined in § 67-4-702, register with the county clerk, in the case of businesses located within the county, and with the city official designated as the register by city charter or ordinance, in the case of businesses located within the municipality.

(b)  Any metropolitan government that has levied the taxes authorized by this part may, by resolution of its legislative body, designate the county clerk as the entity responsible for the registration of businesses for the entire metropolitan area.

(c)  Subsection (a) notwithstanding, every person taxable under §§ 67-4-705 and 67-4-709(5) shall, prior to engaging in business as defined in § 67-4-702, register with the commissioner in a manner prescribed by the commissioner.

[Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 1990, ch. 962, § 2; 2009, ch. 530, § 72.]