§ 34.03 UNCLAIMED PROPERTY.

   (A)   Definition; exception. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning,

      (1)   UNCLAIMED PROPERTY as used in this section includes all property that comes to be in the possession of the city through abandonment or other means. Tennessee’s Uniform Unclaimed Property Act applies to unclaimed property the city is holding for other organizations or individuals and for which the city has had no contact with the apparent owner for a minimum of one year up to the maximum statutory period. UNCLAIMED PROPERTY includes, but is not limited to: uncashed payroll checks, uncashed disbursement checks, uncashed miscellaneous checks, credit balances in accounts receivables, unclaimed personal property such as bicycles, vehicles, electronics, jewelry, phones, clothing, furniture, appliances, and other items that come to be in the possession of the city through abandonment or other means.

      (2)   UNCLAIMED PROPERTY does not include real property, city surplus property, any weapon, including but not limited to firearms or knives, or property that is seized and/or forfeited through law enforcement action.

   (B)   Notice to owner and due diligence required.

      (1)   All unclaimed personal property which comes into the possession of any department of the city shall, if it remains unclaimed for a period of 60 days, be delivered to the purchasing agent to be disposed of under these provisions. Prior to disposal of the unclaimed personal property, the purchasing agent shall make reasonable efforts to notify the owner, including mailing notice to the owner by certified mail to the owner’s last known address if such has not been done by the department that came into possession of such unclaimed property before delivery to the purchasing agent.

      (2)   The written notice must be sent via first-class or registered mail to the last known address of the apparent owner.

      (3)   The notice to the apparent owner must contain a heading that reads substantially the same as the following: “Notice: The State of Tennessee requires us to notify you that your property may be transferred to the custody of the Treasurer if you do not contact us within thirty (30) days after the date of this notice.”

      (4)   Mail returned as undeliverable is evidence that the apparent owner cannot be located.

      (5)   No written notice is required to be sent to an apparent owner when the property that comes into the possession of the city is not at least $50. The property must be submitted to the Tennessee Department of Treasury with the other unclaimed property that comes into the possession of the city during each respective calendar year.

   (C)   Methods of disposal of unclaimed property.

      (1)   Methods of disposal which may be used by the purchasing agent shall include:

         (a)   Sales at public auction, publicly advertised and held;

         (b)   Sale under sealed bids, publicly advertised, opened and recorded; or

         (c)   Sale by internet auction.

      (2)   Notice of any public auctions and sales under sealed bids, as provided in this part, shall be publicly advertised and publicly held. Notice of intended sale by public auction or sale under sealed bid shall be published by the purchasing agent in at least one newspaper of general circulation in McMinn County. Such notice shall specify and reasonably describe the property to be sold, the date, time, place, manner, and conditions of sale, all as previously determined by the purchasing agent in accordance with the regulations of the city. The advertisement shall be printed in the public notice or equivalent section of the newspaper and shall be run not less than one day. The auction or sale under sealed bid shall be made not sooner than seven days after the last day of publication nor later than 15 days after the last day of publication of the required notice, excluding Saturdays, Sundays, and holidays. Prominent notice shall also be posted conspicuously for ten days prior to the date of disposal, excluding Saturdays, Sundays, and holidays, in at least two public places in the county. Furthermore, notice shall be sent to the county clerk and such notice shall be posted in the county courthouse unless otherwise directed by the purchasing agent.

      (3)   Notice of intended disposal by internet auction shall be posted on the city's website notifying the public of such intended internet sale. Such notice shall identify the website and provide a link to the online auction website in which any citizen may view and/or bid on any article. The website notice shall be displayed on a basis of 24 hours a day, seven days per week. The website notice shall reasonably describe the property to be sold, the date(s), time, manner and conditions of sale, all as previously determined by the internet auction provider in accordance with the contract and/or signed agreement with the city.

      (4)   The purchasing agent shall furnish the governing body a list of all unclaimed personal property disposed of, the method of disposal of such property, and the price obtained as a result of the sale of any unclaimed property.

   (D)   Disposition of proceeds of sale of unclaimed property.

      (1)   All funds received from the sale of unclaimed property from any city department shall be paid by the purchasing agent into the city treasury. The purchasing agent shall certify to the city treasurer the expense incurred in making the sale or otherwise disposing of such property, including the costs and expenses of storage during the period such property was in the possession of the city. All funds received from the sales of unclaimed personal property shall be paid into the general fund.

      (2)   If the owner of any article of unclaimed personal property sold presents satisfactory proof to the city that they were the owner of any article sold within a period of 30 days after the sale, they shall be entitled to the proceeds of the sale thereof, less their proportionate share of the expenses of the sale.

(Ord. 872, passed 1-24-2022)

SPECIFIC TAXES

§ 34.15 PRIVILEGE TAXES GENERALLY.

   (A)   Tax levied. Except as otherwise specifically provided in this code, there is hereby levied on all vocations, occupations and businesses declared by the general laws of the state to be privileges taxable by municipalities, an annual privilege tax in the maximum amount allowed by state laws. The taxes provided for in the state’s Business Tax Act (Tenn. Code Ann. §§ 67-4-701 et seq.) are hereby expressly enacted, ordained and levied on the businesses, business activities, vocations and occupations carried on within the city at the rates and in the manner prescribed by the said Act. The proceeds of the privilege taxes herein levied shall accrue to the General Fund.

(1994 Code, § 5-201)

   (B)   License required. No person shall exercise any such privilege within the city without a currently effective privilege license, which shall be issued by the Finance Director to each applicant therefor upon the applicant’s payment of the appropriate privilege tax.

(1994 Code, § 5-202) Penalty, see § 10.99

§ 34.16 WHOLESALE BEER TAX.

   The Finance Director is hereby directed to take appropriate action to assure payment to the city of the wholesale beer tax levied by the Wholesale Beer Tax Act, as set out in Tenn. Code Ann. Title 57, Ch. 6.

(1994 Code, § 5-301)

Statutory reference:

   Providing for a tax of 17% on the sale of beer at wholesale; every wholesaler is required to remit to each municipality the amount of the net tax on beer wholesale sales to retailers and other persons within the corporate limits of the municipality, see Tenn. Code Ann. Title 57, Ch. 6

§ 34.17 LODGING TAX.

   (A)   Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

      CONSIDERATION. The consideration charged, whether or not received, for the occupancy in a hotel valued in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction there from whatsoever.

      HOTEL. Any structure or space, or any portion thereof, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist cabin, motel or any place in which rooms, lodgings or accommodations are furnished to transients for a consideration.

      OCCUPANCY. The use or possession of, or the right to use or possess, any room, lodgings or accommodations in any hotel.

      OPERATOR. The person operating the hotel whether as owner, lessee or otherwise.

      PERSONS. Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.

      TRANSIENT. Any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than 30 continuous days.

   (B)   Permit required. No person will conduct, keep, manage, operate or cause to be conducted, kept, managed or operated, either as owner, lessor, agent or attorney, any hotel in the city without having obtained a permit from the City Manager or his or her designee to do so.

   (C)   Fee. The fee for each hotel permit will be $25.

   (D)   Not transferable. No permit issued under this section shall be transferred or assigned.

   (E)   Duration. Hotel permits shall be issued annually and shall expire on December 31 of each year.

   (F)   Register required; availability for inspection.

      (1)   Every person to whom a permit is issued under this section shall at all times keep a standard hotel register, in which shall be inscribed the names of all guests renting or occupying rooms in his or her hotel.

      (2)   Such register shall be signed in every case by the persons renting a room or by someone under his or her direction, and after registration is made and the name of the guest is inscribed as herein provided, the manager shall write the number of the room which guest is to occupy, together with the time such room is rented, before such person is permitted to occupy such room.

      (3)   The register shall be open to inspection at all times to the City Manager or his or her designee.

   (G)   Rooms to be numbered. Each sleeping room and apartment in every hotel in the city shall be numbered in a plain and conspicuous manner. The number of each room shall be placed on the outside of the door of such room, and no two doors shall bear the same number.

   (H)   Privilege tax levied; use.

      (1)   Pursuant to the provisions of Tenn. Code Ann. §§ 67-4-1401 through 67-4-1425, there is hereby levied a privilege of occupancy in any hotel of each transient. From and after the operative date of this section, the rate of the levy shall be 5% of the consideration charged by the operator. This privilege tax shall be collected pursuant to and subject to the provisions of these statutory provisions. The City Manager shall be designed as the authorized collector to administer and enforce this section and these statutory provisions.

      (2)   The proceeds received from this tax shall be available for the city’s General Fund. Proceeds of this tax may not be used to provide a subsidy in any form to any hotel or motel.

   (I)   Payment of the tax. Payment of the tax by the motel to the city shall be no later than the twentieth day of each month for the preceding month.

   (J)   Interest and penalty for late payment. The hotel operator is responsible for paying interest on delinquent taxes, 8% per annum, plus a penalty of 1% per month.

   (K)   Records requirement. The hotel operator must keep records for three years, with the right of inspection by the city.

(Ord. 694, passed 6-22-2009) Penalty, see § 10.99

PURCHASES AND CONTRACTS

Statutory reference:

   Authorization to use competitive sealed proposals, see Tenn Code Ann. § 12-3-1207

   Contracts for professional services, see Tenn. Code Ann. § 12-4-106

   Municipal Purchasing Law of 1983, see Tenn Code Ann. §§ 6-56-301 through 6-56-307

   Purchase of secondhand articles or equipment by municipalities or counties, see Tenn Code Ann. § 12-3-1202

   Purchases for local governmental units, see Tenn Code Ann. § 12-3-1201

   Requirements of professional persons or groups providing legal services, fiscal agent, financial advisor, advisory or consultant services, see Tenn. Code Ann. § 12-3-1209

   Reverse auctions by local governmental units, see Tenn. Code Ann. § 12-3-1208

§ 34.30 MANAGER DESIGNATED AS PURCHASING OFFICER.

   The City Manager is hereby designated as the purchasing officer of the city. The City Manager is authorized to make purchases whose estimated costs do not exceed $8,000.

(1994 Code, § 5-401) (Ord. 404, passed 9-9-1985; Ord. 457, passed 10-4-1990; Ord. 775, passed 6-22-2015; Ord. 882, passed 7-25-2022)