(a) License taxes may be imposed by ordinance upon any and all privileges, businesses, occupations, vocations, pursuits, or callings, or any class or classes thereof, now or hereafter subject to such taxation under the laws of Tennessee, and a separate license tax may be imposed for each place of business conducted or maintained by the same person, firm, or corporation.(b) The treasurer shall enforce the collection of merchants' taxes and all other license taxes, and for that purpose have and exercise the powers of law vested in, and follow the procedure and methods prescribed for, county clerks.Acts 1921, ch. 173, art. 13, § 1; Shan. Supp., § 1997a204; Code 1932, § 3602; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 6-2217.
Tennessee Legal Code