Legal Documents of Bean Station

Code of Bean Station

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 5 Lodging/Accommodation Tax » § 5-508 Administration.
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Title 5
5-1
Title 5, Chapter 1
5-101
§ 5-101
Bean Station
Title 5 : Municipal Finance and Taxation
Chapter 5 : Lodging/Accommodation Tax

5-508 : Administration.

  1. In administering and enforcing the provisions of this chapter, the municipality has as additional powers, those powers and duties with respect to collecting taxes as provided in Tennessee Code Annotated, title 67, or otherwise provided by law.
  2. Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in Tennessee Code Annotated, § 67-1-911. It is the intent of this chapter that the provisions of law which apply to the recovery of state taxes illegally assessed and collected shall also apply to the tax levied under the authority of this chapter; provided, the municipality shall possess those powers and duties as provided in Tennessee Code Annotated, § 67-1-707, with respect to adjustment and settlement with taxpayers of all errors of taxes collected under the authority of this chapter and to direct the refunding of same. Notice of any tax paid under protest shall be given to the municipality and suit for recovery shall be brought against it. (Ord. #2009-03-100, March 2009)