Attorney General Opinions 
Relating to County Government

2016 Metropolitan Government

• The use of the proceeds of a tourist accommodation tax imposed under T.C.A. §§ 7-4-101 to -112 by a county with a metropolitan form of government and a population under 100,000 with no tourist development zones (Moore County) is not limited by statute, but the proceeds would be required to be used for county purposes.  Opinion No. 16-02 (January 12, 2016).