Alexandria water/wastewater board ordinance
An ordinance establishing a regional water/wastewater advisory board for the Town of Alexandria and surrounding counties.
| Utilities--Boards Water--Boards Wastewater--Boards |
An ordinance establishing a regional water/wastewater advisory board for the Town of Alexandria and surrounding counties.
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Alexandria Water Board Ordinance.doc
(47.5 KB)
Alexandria Water Board Ordinance.pdf
(320.1 KB)
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| Utilities--Boards Water--Boards Wastewater--Boards |
MTAS was asked to researchd the requirements for the City of Sevierville to be eligible for a special sales tax allocation as a "premiere type tourist resort" pursuant to Tennessee Code Annotated, 67-6-103(B)(i).
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2022 Premiere Type Tourist Resort Report.pdf
(90.23 KB)
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| Taxes--Sales--Tennessee Sevierville (Tenn) |
The town, as the customer, is being asked to pay for an as yet undetermined amount of electricity over an undetermined period of time by the electric distributor and wants to know how far back the utility can bill a customer for usage.
| Utilities--Rates and charges Electric power Finance--Municipal |
Twenty-three counties were asked about agreements with cities in the county where the city gives up a portion of the sales tax for the school system.
| Schools--Finance--Tennessee County government--Finance Taxes--Sales |
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Ordinance to Adopt Hotel-Motel Tax.docx
(34.28 KB)
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| Taxes--Hotel and motel Taxes--Tennessee Taxes--Forms Taxes--Municipal ordinances Tennessee |
A periodic risk assessment is an essential component to implementing and maintaining an effective internal control system. Department heads and/or upper management can utilize this template to assess risks within their area of responsibility to help the municipality achieve its objectives.
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Internal Control Risk Assessment Template.xlsx
(378.31 KB)
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| Risk management Finance--Municipal |
A series of articles from MTAS discussing the most common audit findings for Tennessee cities and towns as reported by the Tennessee State Comptroller's Office.
| Finance reports--Municipal--Tennessee Accounting--Municipal |
MTAS was asked whether a copy of the complaint must be served on defendants with notice and summons in delinquent tax collection suits.
| Tax collection--Delinquent taxes Taxes--Real property--Tennessee |
Double taxation occurs when the two taxes are assessed on the same property or privilege by the same governing body during the same taxing period and for the same taxing purpose.
| Revenue sources Tax equity |
MTAS was asked about the application of Tennessee's Conflicts of Interest Law and the doctrine of Common Law Conflicts to an Alderman's contract with the City.
| Conflict of interests Ethics City councilmember |