Revenue Class: Licenses and Permits

Fund: General

Account No.: 32620

Description: Revenue received from permits for electrical work.

Authorization: T.C.A. § 6-54-104; T.C.A. § 6-54-501 et seq.

Requirements or Restrictions: Permits issued only to contractors or appliance electricians licensed according to municipal ordinance or to a homeowner doing personal work within his/her residence.

Fees over $250: Beginning July 1, 2026 each department, agency or official of a city who assesses and collects a fee related to development in excess of two hundred fifty dollars ($250) will be required to maintain documentation describing the justification and cost basis for such fee. Such documentation is also required upon the adoption of a new fee or for a change in the amount of an existing fee that is related to development and in excess of two hundred fifty dollars ($250). Defines “cost basis” and “development.” Requires the documentation to be maintained and kept on file by the department, agency or official. Also provides that the documentation is a public record and subject to an annual audit by the Comptroller of the Treasury.

Current Rate: Varies.

Frequency of Payment: Upon issuance of permit.

Late Pay Penalty: N/A

Exemptions: N/A

Collection: N/A

Use Restrictions: None.