Legal Documents of Rocky Top
Code of Rocky Top
Title 5 Municipal Finance and Taxation
Chapter 5 Room Occupancy Tax
5-508 : Supplemental powers, duties, and remedies of recorder and taxpayers.
In administering and enforcing the provisions of this Act, the city recorder shall have as additional powers the power and duties with respect to collection of taxes provided in Tennessee Code Annotated, title 67, or otherwise provided by law. Upon any claim or illegal assessment and collection, the taxpayer shall have the remedy provided in Tennessee Code Annotated, § 67-1-911, it being the intent that the provisions of law which apply to the recovery of taxes illegally assessed and collected shall apply to the tax collected under this chapter; provided, the city recorder shall possess those powers and duties as provided in Tennessee Code Annotated, § 67-1-707, with respect to the adjustment and settlement with taxpayers of all errors of taxes collected by him under this chapter and to direct the refunding of the same. Notice of any tax paid under protest shall be given to the city recorder, and suit for recovery shall be brought against him. (1996 Code, § 6-608)