Metropolitan Code of Nashville and Davidson County § 5.28.010 Tax imposed—Amount—Application.
5.28.010 - Tax imposed—Amount—Application.
A. Tax Imposed. There is levied a tax in the same manner and on the same privileges, subject to the Retailers' Sales Tax Act* under Chapter 6, Title 67, Tennessee Code Annotated (T.C.A. § 67-6-101 et seq.), which are exercised in the general services district of the metropolitan government area at a rate of one-half the rates levied in the Retailers' Sales Tax Act, codified in Chapter 6, Title 67, Tennessee Code Annotated.
B. Application.
1. Beginning August 1, 1983, or September 1, 1983 (the effective date of this section), whichever is later, the tax levied by the local option sales and use tax shall apply to the first six hundred sixty-seven dollars on the sale or use of any single article of personal property.
2. Beginning July 1, 1984, the tax levied by the local option sales and use tax shall apply to the first eight hundred eighty-nine dollars on the sale or use of any single article of personal property.
3. Beginning July 1, 1985, the tax levied by the local option sales and use tax shall apply to the first one thousand one hundred dollars on the sale or use of any single article of personal property.
(Ord. 90-1339 § 1 (15-3), 1990; prior code § 15-1-39)