If a city sells t-shirts at a festival for a temporary period on an annual basis, these sales do not constitute 'engaging in business' in Tennessee, and would not be subject to the sales and use tax.

MTAS was asked whether developers can be required to pay the city's sewer connection charge, in cases where the development's sewer lines have been accepted by the city.

MTAS was asked whether there has been an implied dedication and acceptance of a city street.

A survey of municipal courts across the state regarding the use of virtual courts. Of the 102 respondents, 12% responded that they do utilize a virtual court option while 88% responded that they do not use a virtual option for conducting court. Reasons for using virtual court include increasing the availability of all parties.

MTAS was asked to evaluate current water and wastewater financial statements, to prepare projections for revenues and expenses, and suggest any changes to the city's current water and wastewater rates in order to keep the operations on a sound, self-sufficient financial basis.

MTAS was asked whether a city may assess personal property taxes against property at an airport outside city limits.

MTAS was asked what the procedure should be whenever a municipal court receives an overpayment of the amount due to a municipal court.

Puchasing procedures with the mayor acting as the purchasing agent for the city.

MTAS was asked about case law on police liability for the use of mace and other aerosol defensive weapons.

This revised order establishes policy, procedures, and advisory guidelines concerning sobriety checkpoints.