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Sales tax on merchandise sold by city at an annual festival

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.

Marshall, Grant
Legal Opinion
Taxes--Sales--Tennessee
Festivals and celebrations
Revenue sources--Municipal--Tennessee
Taxation--Municipal
Tax exempt organizations
Tax collection
Taxes--Sales
Public
07/19/2021
05/27/2016

Implied dedication and acceptance of a city street

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

Hemsley, Sid
Legal Opinion
Streets
Streets--Maintenance
Easements
Internal
07/2/2021
02/22/1999

Levying personal property taxes on privately-owned property at the airport

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

Moore, Todd
Legal Opinion
Taxes--Personal property
Tax collection
Airports
Public
07/2/2021
09/20/1995

Overpayment of fines, taxes, and costs to municipal courts

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

Blake, Karen
Ashburn, Melissa
General
Fines and court costs
Courts--Municipal
Public
07/28/2021
05/29/2014

City of Harrogate purchasing procedures

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

Darden, Ron
General
Purchasing--Bids
proposals and specifications
Purchasing--Laws and regulations
Purchasing--Policies and procedures
Internal
06/28/2021
04/5/2002

Ordinance establishing a processing fee and other charges for utility customers paying with credit or debit cards

An ordinance establishing processing charges for using a credit or debit card for paying utility charges.

Darden, Don
Cook, Gail
Ordinance
Electronic commerce
Utilities--Rates and charges--Municipal ordinances
Internal
07/29/2021
07/8/2008

Bloodborne pathogens exposure control plan

The following Exposure Control Plan (ECP) has been developed to eliminate or minimize occupational exposure to bloodborne pathogens according to OSHA standard 29 CFR 1910.1030, “Occupational Exposure to Bloodborne Pathogens.” This exposure control plan is an element of our safety and health program and complies with TOSHA’s Bloodborne Pathogens, 1910.1030, requirements.
The information contained in this publication is not considered a substitute for the OSH Act or any provisions of OSHA standards. It provides general guidance on a particular standard-related topic but should not be considered a definitive interpretation for compliance with OSHA requirements. The reader should consult the OSHA standard in its entirety for specific compliance requirements.

Wolf, Dennis
General
Personnel--Health and safety
Personnel--Health and safety--Infectious diseases
Public
05/21/2021
08/6/2018

GASB 34 forms

MTAS was requested to provide assistance to Morrison on the implementation of GASB 34; includes a resolution and forms for keeping records.

Darden, Don
Form
Accounting--Fixed asset
Forms
Records management
Budgets--Municipal
Public
04/22/2021
05/7/2004

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
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