Surcharge assessment rate.
Memphis Code of Ordinances § 12-100-5
in effectSec. 12-100-5. - Surcharge assessment rate.
The surcharge levied by this section shall be equal to five percent of the sales price (as such term is defined in the Act).
(Ord. No. 5841, § 1, 12-20-2022)
Source: City of Memphis, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/tn/memphis/codes/code_of_ordinances?nodeId=TIT12STSIPUPL_CH12-100COCEHOTODEZO_S12-100-5SUASRAFetched: 10/28/2026
