The tax imposed in §§ 57-3-302 and 57-3-303 is a state tax, for the benefit of the state and the counties thereof as hereinafter provided, and no county, municipality or taxing district shall have the power to levy a like tax.Acts 1939, ch. 49, § 13; 1943, ch. 5, § 3; 1947, ch. 61, § 3; mod. C. Supp. 1950, § 6648.19 (Williams, § 6648.16); T.C.A. (orig. ed.), § 57-134.
Tennessee Legal Code