Collection.
Metropolitan Code of Nashville and Davidson County § 5.14.030
in effect5.14.030 - Collection.
A. The tax shall be added to the ticket price charged for admission to the municipal stadium by each promoter of the event. The promoter shall collect the privilege tax and remit it to the metropolitan government.
B. The tax shall be remitted to the metropolitan finance department by all promoters not later than the twentieth day of each month next following collection from the purchaser. The promoter is required to collect the tax from the purchaser at the time the ticket is purchased; the obligation to the metropolitan government shall be that of the promoter.
C. The promoter may deduct up to two percent of the tax collected by the promoter to defray cost of accounting and remitting the tax to the metropolitan government. The compensation will be in the form of a deduction in submitting the amount due from the promoter. No compensation will be due the promoter if the amount due was delinquent at the time of payment.
D. The metropolitan finance department will prescribe the form of the reports and other information necessary for administration of this chapter. The promoter will keep all records necessary to determine the amount of the tax for a period of three years. The metropolitan government will have the right to inspect the records at all reasonable times.
E. Taxes collected by a promoter that are not remitted by the due dates are delinquent. A promoter shall be liable for interest on such delinquent taxes from the due date at the rate of eight percent per year, and in addition, a penalty of one percent for each month or fraction thereof such taxes are delinquent. The interest and penalty shall become a part of the tax required in this chapter to be remitted.
F. In administering and enforcing the provisions of this chapter the metropolitan finance department shall be authorized to adopt all necessary rules and regulations to assist in administering collection of the tax. The metropolitan finance department shall have, as additional powers, those powers and duties with respect to collection of taxes provided in Tennessee Code Annotated or otherwise provided by law.
(Ord. BL2009-545 § 1, 2009)
Source: Metropolitan Government of Nashville and Davidson County, Metropolitan Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tn/metro_government_of_nashville_and_davidson_county/codes/code_of_ordinances?nodeId=CD_TIT5REFI_DIVIITA_CH5.14PRTASATIEVMUST_5.14.030COFetched: 10/28/2026