Tenn. Code Ann. § 67-4-1702: Occupations subject to tax

There is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations: (1) Persons registered as lobbyists pursuant to § 3-6-302 ; (2) Persons licensed or registered under title 48, chapter 1 as: (A) Agents; (B) Broker-dealers; and (C) Investment advisers; and (3) Persons licensed as attorneys by the supreme court of Tennessee. Amended by 2022 Tenn. Acts, ch. 1083, s 1, eff. 5/27/2022. Amended by 2019 Tenn. Acts, ch. 478, s 1, eff. 5/24/2019. Amended by 2014 Tenn. Acts, ch. 760, s 3, eff. 6/1/2016. Amended by 2014 Tenn. Acts, ch. 760, Secs.s 1, s 1 eff. 4/24/2014. Acts 1992, ch. 529, § 8; 1996, ch. 999, § 2; 2001, ch. 342, §§ 2, 3; 2009 , ch. 530, § 64.

There is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations:

(1) Persons registered as lobbyists pursuant to § 3-6-302 ;

(2) Persons licensed or registered under title 48, chapter 1 as: (A) Agents; (B) Broker-dealers; and (C) Investment advisers; and

(A) Agents;

(B) Broker-dealers; and

(C) Investment advisers; and

(3) Persons licensed as attorneys by the supreme court of Tennessee.