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State-Shared Taxes and Appropriations (2014-2015)

MTAS finance consultants compared the 2013/2014 state shared revenue per capita projection to actual amounts reported by the Tennessee Department of Revenue through February 2014. The remainder of the 2014 fiscal year was estimated to calculate a comparable figure. An early projection for 2014/2015 was calculated using the comparable figure with estimated revenue growth figures of 2 - 2.85 percent released by the state.

Harris, Brad
General
Taxes--State shared
Revenue sources
Tax collection
Budgets--Tennessee
Budgets--State
Internal
02/28/2014
02/27/2014

City manager salary, employment agreements, retirement, leave benefits and employee paid paternity leave survey

The MTAS Research and Information Center requested information from Tennessee municipalities that have a city manager government. The survey included questions on salary, employment agreements, severance packages, retirement benefits and leave provided for the city manager. The survey also gathered information on whether the selected municipalities offer paid parental leave as a benefit to all employees.

Adams-O'Brien, Frances
Survey
City manager--Contracts
Personnel--Compensation
Personnel--Employment agreements
Personnel--Fringe benefits
Personnel--Retirement
Public
03/3/2022
11/10/2021

Ordinance providing for the use of a collection agency to collect unpaid fines owed to the city

An ordinance of the City of Tusculum, Tennessee providing for the use of a collection agency to collect unpaid fines owed to the city.

Hardy, Pat
Ordinance
Fines and court costs--Municipal ordinances
Municipal ordinances
Internal
07/28/2021
07/23/2010

Sewer tap on fees

When people default on the sewer tap on fee, leaving the city to pay the bill, can the city secure the debt with a lien on the property without resorting to its special assessment private act?

Pullen, Mark
Legal Opinion
Liens on property
Sewers
Utilities
Utilities--Rates and charges
Internal
06/16/2021
04/29/1994

Beer permit age limitation

MTAS Legal Consultant Elisha Hodge responded to a question about whether or not a person under the age of 21 can apply for and hold a beer permit in the State of Tennessee.

Hodge, Elisha
Legal Opinion
Beer--Licenses and permits
Alcoholic beverages
Alcoholic beverages--Licenses and permits
Businesses--Laws and regulations--Tennessee
Public
04/1/2022
03/28/2022

Local option sales tax tri-fold brochure

MTAS was asked to develop an educational pamphlet on increasing the city's local option sales tax.

Norris, Margaret
General
Taxes--Sales
Public information--Citizen education
Elections--Initiatives and referendums
Internal
07/14/2023
12/15/2003

Assistant city manager

Job description for the position of Assistant City Manager.

MTAS
Job Description
Municipal government--Administration
Personnel--Classification
Public
06/14/2021
08/19/2002

City of Columbia growth and development review process

This Report reviews the city's growth and development review process including engineering, planning and zoning, and building and property maintenance inspection.

Darden, Ron
Report/Study
Performance measurement
Municipal government--Services
Personnel--Administration
Management
Management--Policy and evaluation
Internal
06/2/2020
03/11/2008

IRS Regulations on Personal Use of City-Owned Vehicles: Employer's Guide to Fringe Benefits

The personal use of a city-owned vehicle is taxable to the employee.

Darden, Ron
General
Taxes--Federal--IRS
Personnel--Fringe benefits
Personnel--Laws and regulations--Federal
Motor vehicles--Laws and regulations
Fleet management
Internal
01/10/2007
01/9/2007

Zoning and police power regulations against transient vendors

MTAS was asked whether cities can impose zoning and other police power regulations on transient vendors.

Hemsley, Sid
Legal Opinion
Businesses--Laws and regulations--Tennessee
Businesses--Licenses and permits
Zoning--Laws and regulations--Tennessee
Police
Traffic
Internal
06/28/2021
12/2/2008
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