Be it further enacted, that license taxes may be imposed by ordinance upon any and all privileges, businesses, occupations, vocations, pursuits, or callings, or any class or classes thereof, now or hereafter subject to such taxation under the laws of Tennessee; and a separate license tax may be imposed for each place of business conducted or maintained by the same person, firm, or corporation.
The Finance Director shall enforce the collection of merchants' taxes and all other license taxes, and for the purpose shall have and exercise the powers by law vested in, and follow the procedure and methods prescribed for, county court clerks. (As amended by Priv. Acts 1995, ch. 55, sec. 5 and Priv. Acts 2014, ch. 55, sec. 1)