§ 37.065  TAX LEVIES.
   The taxes provided in Tenn. Code Ann. §§ 67-4-701 et seq. and any amendments thereto, known as the “Business Tax Act,” are levied on the businesses, business activities, vocations or occupations carried on in the Town of Collierville, Tennessee, at the rates and in the manner prescribed by the Act.
(`83 Code, § 6-201)