Authority.  T.C.A. §§ 67-7-201 through 67-7-212.

Description.  This is a local option tax wherein a county legislative body by resolution adopted by a two-thirds majority vote may levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within the county.  T.C.A. §§ 67-7-201, 67-7-212.  The county legislative body sets the rate, but the rate cannot exceed the following:  (1) For a tax period that begins prior to July 1, 2025, fifteen cents (15¢) per ton; (2) For a tax period that begins on or after July 1, 2025, and prior to July 1, 2030, twenty cents (20¢) per ton; (3) For a tax period that begins on or after July 1, 2030, and prior to July 1, 2035, twenty-five cents (25¢) per ton; and (4) For a tax period that begins on or after July 1, 2035, and for subsequent tax periods, thirty cents (30¢) per ton. T.C.A. § 67-7-203. A tax authorized under this section may be repealed by a resolution passed by a two-thirds majority of the county legislative body. T.C.A. § 67-7-201.

Distribution.  The Tennessee Department of Revenue collects this tax.  T.C.A. § 67-7-204. All revenues collected, less administrative expenses, are remitted to the county trustee quarterly and become a part of the county road fund.  T.C.A. § 67-7-207.