Authority.  T.C.A. § 55-4-111.

Description.  The county clerk collects a mobile home registration fee.  The amount of the fee varies according to the length and width of the mobile home.  T.C.A. § 55-4-111.

Distribution.  The fees are distributed as follows:

1. The first $1 to fund police pay supplement fund.  T.C.A. § 55-4-111.
2. Five percent (5%) of remaining revenue to the state
3. 95 percent of remaining revenue to the county and city

a.  One half (1/2) of which is distributed in the same manner as the property tax for school purposes.

b.  One half (1/2) of which goes to the county or city general fund (depending on the location of the mobile home), or as such county and city by contract provide. T.C.A. § 55-6-107.