The following actions of the governing body of a municipality shall be by ordinance unless otherwise allowed by general law to be done by resolution:(1) Any action required by general law or the charter of a municipality to be by ordinance; or(2) Any action that: (A) Levies a tax;(B) Makes a special assessment;(C) Is permanent in nature; or(D) Has a regulatory or penal effect. Acts 2009, ch. 400, § 1.
Tennessee Legal Code