Privilege taxes

Each municipality is empowered to levy privilege taxes upon merchants and such other vocations, occupations, or businesses as are declared to be privileges, not exceeding in amount that levied by the state for state purposes. Acts 1915, ch. 101, § 2; Shan., § 1916a; 1; Code 1932, § 3329; modified; T.C.A. (orig. ed.), § 6-709. Each municipality is empowered to levy privilege taxes upon merchants and such other vocations, occupations, or businesses as are declared to be privileges, not exceeding in amount that levied by the state for state purposes. Acts 1915, ch. 101, § 2; Shan., § 1916a; 1; Code 1932, § 3329; modified; T.C.A. (orig. ed.), § 6-709.