For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 12-100-4 — Surcharge assessment

Memphis Code of Ordinances (Supp. No. 33: codified through Ordinance No. 5959, enacted May 12, 2026) · Memphis Code of Ordinances § 12-100-4

Corpus is an independent public-information project, not the official City of Memphis website. Stable reference URL

Sec. 12-100-4. - Surcharge assessment.

The making of sales (as such term is defined in the Act) by engaging in any business (as such term is defined in the Act), except for those businesses exempt under Tenn. Code Ann. title 67, chapter 4, part 712, in the district is declared to be a privilege. All such sales shall be subject to the surcharge assessment provided in this chapter and the city hereby levies such surcharge on all sales.

(Ord. No. 5841, § 1, 12-20-2022)