Tue
May 6 2014
05:50:pm

In case you were a city voter in Maryville or Alcoa and wondered (like me) why the local option sales tax increase referendum wasn't on your ballot, here you go:

TCA 67-6-706:

(3)(b)(1) If a county legislative body adopts a resolution to levy the tax at the same rate that is operative in a city or town in the county, the election under this section to determine whether the county tax is to be operative shall be open only to the voters residing outside of such city or town. If the county tax is at a higher rate than the rate of the city or town tax, the election shall also be open to the voters of the city or town.

Maryville and Alcoa had already voted to increase the local option sales tax to the maximum allowed under state law, so the referendum was only for voters outside those jurisdictions.

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