Distribution of collections

(a) All gross receipt taxes collected under § 57-4-301(c) shall be distributed by the commissioner of revenue as follows: Ask a legal question, get an answer ASAP!(1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.Municipality: means an incorporated town or city having a population of: (i) Seven hundred (700) or more, according to the 2010 federal census or a subsequent federal census. See Tennessee Code 57-3-101Property: includes both personal and real property. See Tennessee Code 1-3-105State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105Trustee: A person or institution holding and administering property in trust.written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105(1) Fifty percent (50%) to the general fund to be earmarked for education purposes; and (2) The other fifty percent (50%) to be distributed to local political subdivisions as follows: (A) Collections for privileges exercised in an incorporated municipality shall be distributed by the commissioner to the city recorder; and (B) Collections for privileges exercised in an unincorporated area of the county shall be distributed by the commissioner to the county trustee. (b) The proceeds received by a local political subdivision pursuant to subdivision (a)(2) must be distributed by the local political subdivision in the following manner: (1) One-half (1/2) of the proceeds must be distributed as follows: (A) If the county school system is the only LEA in the county, then to the county trustee for the county school system from the collection of taxes in the county or any city exercising the privilege authorized under § 57-4-301(c); (B) If a city exercises the privilege authorized under § 57-4-301(c) and operates a kindergarten through grade twelve (K-12) school system, then to the city recorder, who shall retain the collections for the city school system; (C) If a city exercises the privilege authorized under § 57-4-301(c) and operates a city school system that is not a kindergarten through grade twelve (K-12) school system, then to the city recorder: (i) In the amount the percentage that the prior year‘s average daily attendance (ADA) of the students in the city school system is to the prior year’s ADA of public school students residing in the city who attend either the city school system or the county school system with the remaining amount distributed to the county trustee for the county school system, if the city lies entirely in a single county; or (ii) In the amount the percentage that the prior year’s ADA of the students in the city school system is to the prior year’s ADA of public school students residing in the city who attend either the city school system or a county school system with the remaining amount divided between the counties based on where the tax was collected and distributed to the county trustees for the county school systems, if the city lies within two (2) or more counties; (D) Notwithstanding § 49-3-315, if a city exercises the privilege authorized under § 57-4-301(c), but does not operate a city school system, then to the county trustee for the county school system; (E) If a special school district lies, in whole or in part, within a city that exercises the privilege authorized under § 57-4-301(c), then to the appropriate official acting for the special school district in the amount the percentage the ADA of public school students residing in the city and attending the special school district is to the total ADA of city public school students who attend either the special school district or the county school system with any remaining amount distributed to the county trustee for the county school system; (F) Notwithstanding § 49-3-315, if a county exercises the privilege authorized under § 57-4-301(c) and one (1) or more city school systems operate within the county, then to the county trustee for the county school system any tax revenues collected outside the boundaries of cities exercising the privilege authorized under § 57-4-301(c) that have city school systems; or (G) If a city that lies in two (2) or more counties exercises the privilege authorized under § 57-4-301(c) but does not operate a city school system, then tax revenues collected in the city must be divided between the counties based on where the tax was collected and distributed to the county trustees for the county school systems; (2) The other one-half (1/2) of the proceeds must be distributed as follows: (A) Collections of gross receipts collected in unincorporated areas, to the county