Private Acts of 1972 Chapter 209

SECTION 1.  That for the privilege of using the public roads and highways, except State maintained roads, in counties of this State having a population of not less than 13,000 nor more than 13,500 by the Federal Census of 1970, or any subsequent Federal Census, there is levied upon motor-driven vehicles and upon the privilege of the operation thereof, except farm tractors, self-propelled farm machines not usually used for operation upon public highways or roads, which shall pay not tax hereunder, a special privilege tax for the benefit of such counties, which tax shall be in addition to all other taxes, and which shall be in the amount of Forty Dollars ($40.00) for each motor-driven vehicle except that the tax on motor cycles as defined in Tennessee Code Annotated, Section 59-103, shall be in the amount of Ten Dollars ($10.00).

This tax shall apply to and shall be paid on each motor-driven vehicle, whose owner resides or usually stays in counties to which this act applies and it shall be a misdemeanor and punishable as such for any resident of counties to which this act applies to operate a motor-driven vehicle except farm tractors, self-propelled farm machines not usually used for operation upon public highways or roads, over the roads and highways of said counties, State-maintained roads excluded, without the payment of the tax herein provided.  Provided, further, that nothing in this act shall be construed as permitting and authorizing the levy and collection of the tax against non-residents of the counties to which this act applies, but the same shall be levied only upon motor-driven vehicles of residents of the counties to which this act applies and within a reasonable construction of the provisions hereof.  Provided, further, that there shall arise a rebuttable presumption that any resident of said counties owning a licensed motor-driven vehicle has in fact operated said motor-driven vehicle over the roads and highways of said counties.

SECTION 2.  The tax herein levied shall be collected by the County Court Clerk of counties to which this act applied at the same time that he collects the State privilege tax upon the operation of motor-driven vehicles over the public highways.  No Clerk in counties to which this act applies shall issue to a resident of such county a State license for the operation of automobiles, unless, at the same time such resident shall purchase the appropriate license as hereinafter provided for the operation of this automobile under this act.  Payment of the license fee herein imposed shall be evidenced by a tag or emblem to be appropriately displayed upon some prominent part of the automobile in question.  The design of the emblem and the place and manner of display on the vehicle shall be determined by the County Court Clerk, and the expense incident thereto shall be paid from the County General Fund.  The tax herein levied shall entitle the owner of a car to operate the same from April 1 of each year to the next succeeding March 31; and the same proportionate reduction shall be made as it is now made in the case of State registration of automobiles where such motor-driven vehicle is registered after April 1, for any reason whatsoever.

For his services in issuing such licenses, the County Court Clerk shall be entitled to a fee of 50 cents for each license so issued, to be collected from the person purchasing same.  The Clerk shall faithfully account for, make proper reports of, and pay over to the Trustee of the counties to which this act applies at monthly intervals, all funds paid to and received by him for the aforesaid privilege tax, and such funds shall be applied as herein provided.

In the event any motor-driven vehicle for which the privilege tax has been paid and the emblem or decal issued and placed thereon, become unusable, or is destroyed or damaged to the extent that this motor-driven vehicle can no longer be operated as such, and the owner ceases to operate same on the public streets, roads, or highways of said county, or in the event the owner transfers the title to said motor-driven vehicle, and completely removes therefrom and destroys the emblem or decal issued and placed thereon or affixed thereto, and the owner makes proper application for the issuance of a duplicate decal or emblem to be used by him on the same or on another motor-driven vehicle for the unexpired term for which the original decal or emblem was issued, and the Clerk is satisfied that this owner is entitled to the issuance of such duplicate decal or emblem, and the owner pays into the hands of the Clerk the sum of 50 cents as a privilege tax for reassignment of said decal and a 50 cents Clerk's fee therefor, the Clerk will then issue to such owner a duplicate receipt, cancelling the original receipt delivered to him by the owner, and will deliver to the owner duplicate decal or emblem, and this shall entitle the owner to drive the vehicle on the streets, roads, and highways of such county until the next following March 31.  Likewise, in the event a decal or emblem becomes obliterated, erased, or defaced or is destroyed under the provisions of this act, and is therefore illegible and unusable by the owner, upon proper application made by the owner and filed with the Clerk, showing such circumstances and facts to be true, then the Clerk, upon receipt from the owner of 50 cents as a privilege tax for replacement of said decal and a 50 cents Clerk's fee, may issue and deliver to the owner, a duplicate decal or emblem.

SECTION 3.  The proceeds of the tax herein imposed, when collected and paid into the hands of the County Trustee, shall be expended for the following purposes:

(1)  One-fourth (1/4) of the proceeds of the tax herein imposed shall be deposited in the General Purpose School Fund of the county and used for school purposes.

(2)  Three-fourths (3/4) of the proceeds of the tax herein imposed shall be used exclusively to pay off the outstanding school bonds of said county.

SECTION 4.  It is the intent of the General Assembly that this act be construed as a measure providing for additional revenues in the counties affected, to be used exclusively for the financing of the program of public education in such counties.

SECTION 5.  That this act shall have not effect unless the same shall be approved by two-thirds vote of the Quarterly County Court of any county to which it may apply on or before the next regular or special meeting of said Quarterly County Court after its approval by the Governor or after its otherwise becoming a law.  Its approval or nonapproval shall be proclaimed by the presiding officer of the body having jurisdiction to approve or the reverse, and shall be certified by him to the Secretary of State.

SECTION 6.  That this act shall be effective from and after its passage, the public welfare requiring it, but the provisions hereof shall not become operative until validated as provided in Section 5 herein.

Passed:  February 15, 1972.