{"data":{"id":"us-tn/tenn.-code-ann.-6-22-112","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 6-22-112","heading":"Delinquency penalties - Discount for early payment","body":"(a) On December 1 of the year for which the taxes are assessed, or other date provided by ordinance, a penalty of two percent (2%) upon all taxes remaining unpaid shall be imposed and collected by the city and paid into the city treasury. An additional penalty of two percent (2%) shall be added for each month thereafter for twelve (12) months.\n(b) If any taxpayer elects to pay such taxpayer's taxes prior to October 1, that taxpayer shall be entitled to a discount of two percent (2%) from the amount of the taxpayer's bill.","path":["TN Code","Title 6","Chapter 22"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"cb8e6f13b8e79cc37a0540dfa907970389b7db90fd6075a8c644077b58f4fa90","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-6-22-111","next":"us-tn/tenn.-code-ann.-6-22-113"},"notice":"GroundRules: Original legal text. Not legal advice."}