§ 5.28.040 — Collection
The Code of the Metropolitan Government of Nashville and Davidson County (Supp. No. 53: codified through Ordinance No. BL2025-1141, approved December 17, 2025) · Metropolitan Code of Nashville and Davidson County § 5.28.040
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5.28.040 - Collection.
It having been determined by the department of revenue of the state that it is feasible for the tax levied by this chapter to be collected by that department, the department of revenue of the state shall collect the additional tax imposed by this chapter concurrently with the collection of the state tax in the same manner as the state tax is collected in accordance with rules and regulations promulgated by such department. The finance director of the metropolitan government is authorized to contract with the department of revenue of the state for the collection of the additional tax by such department, and to provide in such contract that the department deduct from the tax collected a reasonable amount or percentage to cover the expense of the administration and collection of such tax.
(Prior code § 15-1-43)