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Surcharge assessment.

Memphis Code of Ordinances § 12-100-4
in effect
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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)
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_S12-100-4SUASFetched: 10/28/2026

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12-100-4 | Corpus