§ 37.066  TAX RATES.
   The amounts and rates of the taxes provided for in the “Business Tax Act,” Tenn. Code Ann. §§ 67-4-701 et seq., may be changed at any time and from time to time by an appropriate resolution of the Board of Mayor and Aldermen of the Town of Collierville, provided only that any such change in taxes or rates does not exceed the maximum provided for in the “Business Tax Act.”
(`83 Code, § 6-202)