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Call a Referendum on the Question of Whether a County-Wide Motor Vehicle Tax Should Be Levied

WHEREAS, Tennessee Code Annotated, Section 5-8-102, authorizes counties to levy and have approved by a majority of the number of qualified voters of the county voting in an election on the question of whether or not the tax should be levied, a motor vehicle privilege tax as a condition precedent to the operation of a motor vehicle within a county; and,

WHEREAS, the need for new revenue sources is great in ______ County;

    • NOW, THEREFORE BE IT RESOLVED, by the ________ County Legislative Body:

SECTION 1. For the privilege of using the public roads and highways, in _____________County, Tennessee, there is levied upon motor-driven vehicles, and upon the privilege of the operation thereof, except motorcycles, motor-driven bicycles and scooters, farm tractors, self-propelled farm machines not usually used for operation upon public highways or roads, and motor-driven vehicles owned by any governmental agency or governmental instrumentality and except for other exemptions provided by general law, a special privilege tax for the benefit of such county, which tax shall be in the amount of ________________________________________ for each such motor-driven vehicle, the owner of which resides within said county.

SECTION 2. The tax herein levied shall be paid to and collected by the County Clerk of __________ County, who is authorized by Tennessee Code Annotated, Section 67-4-103, to collect such privilege taxes. The County Clerk shall collect this tax at the same time he or she collects the state privilege tax levied upon the operation of a motor-driven vehicle over the public highways of this State. The County Clerk shall deduct a fee of five percent (5%) as authorized in Tennessee Code Annotated, Section 8-21-701(55), from the amount of taxes collected and paid over to the Trustee.

SECTION 3. Payment of the privilege tax imposed hereunder shall be evidenced by a receipt, issued in duplicate by the County Clerk, the original of which shall be kept by the owner of the motor-driven vehicle, and by a decal also issued by the County Clerk, which shall be displayed by affixing the decal on and to the lower right corner of the license plate in the space provided for such decal. The design of the decal shall be determined by the County Clerk, being the same size as the present state renewal decal. The expense incident to the purchase of such decals herein required, as well as the expense of obtaining proper receipts and other records necessary for the performance of the duties herein incumbent upon the County Clerk shall be paid from the General Fund of the County.

SECTION 4. The privilege tax or wheel tax herein levied, when paid together with full, complete and explicit performance of and compliance with all provisions of the Resolutions, by the owner, shall entitle the owner of the motor-driven vehicle for which said tax was paid on and which the decal has been affixed as herein provided, to operate or allow to be operated his vehicle over the streets, roads, and highways of the county for a period of one year, which will run concurrently with the period established for the state registration fees by Tennessee Code Annotated, Section 55-4-104.

In the event the wheel tax decal is sold by the County Clerk for more or less than a full twelve month period, the tax imposed shall be proportionate to the annual tax fixed for the vehicle and modified in no other manner, except that the proportional tax shall be rounded off to the nearest quarter of a dollar.

SECTION 5. In the event any motor-driven vehicle for which the wheel tax has been paid and the emblem or decal issued and placed thereon, becomes unusable, obliterated, erased or defaced, or is destroyed or damaged to the extent that it can no longer be operated over the public roads, streets or highways of said county; or in the event that the owner transfers the title to the vehicle, and completely removes therefrom and destroys the decal or emblem issued for and placed thereon, and the owner makes proper application to the County Clerk for the issuance of a duplicate decal to be used by the owner for the unexpired term for which the original decal was issued, and the County Clerk is satisfied that the applicant is entitled to the issuance of such a duplicate decal and the owner pays the County Clerk the sum of __________________, the County will then issue to such owner a duplicate receipt, cancelling the original receipt delivered to the owner by the County Clerk, and a duplicate decal shall be provided to be affixed as outlined above.

SECTION 6. The proceeds of this tax shall be deposited in ____________ _________________________.

SECTION 7. This Resolution shall have no effect unless it is approved by a majority of the number of qualified voters of ________ County, Tennessee, voting in an election on the question of whether or not the tax should be approved. The county election commission, upon passage of this Resolution, shall call an election on the question of whether or not the wheel tax should be levied to be held in the _____________________________ [regular August/November election or a special election], with the ballots having printed on them the substance of this Resolution. The voters shall vote for or against the approval of this Resolution and the result of such referendum certified by the county election commission to the county legislative body. The cost of the election shall be paid by _____________ County.

SECTION 8. For the purpose of approving or rejecting the provisions of this Resolution, it shall be effective upon being approved by a majority of the members of the _________ County Legislative Body, the public welfare requiring it. For the purpose of collection of the tax herein levied, such collection shall begin on the first day of the month following the month that this resolution is approved in a referendum. For all other purposes, this Resolution shall take effect upon approval as provided in Section 7.

Adopted this _____ day of _____________, 20__.


County Executive


County Clerk