Section 6-54-201 - Municipal advertising authorized - Special tax(a) Advertising the commercial, social, agricultural, industrial, scenic, recreational, historical, educational, and other advantages, the points of interest and attractions within the various municipalities, and tourist promotion generally are declared to be a municipal purpose. (1) Except as provided in subdivision (a)(1), the official governing body of each municipality is authorized and empowered, in its discretion, to appropriate from the general funds of such municipality a sum of money not to exceed thirty thousand dollars ($30,000) per annum for the purpose of advertising the commercial, social, agricultural, industrial, scenic, historical, educational, and other advantages, the points of interest and attractions therein for tourist promotion; provided, that a municipality and county that have consolidated under the metropolitan form of government, or where a municipality and county government have entered into a contractual agreement, the total appropriation may be a sum of money not to exceed sixty thousand dollars ($60,000) per annum. Notwithstanding this subdivision (a)(1), the official governing body of a city whose primary industry is tourism is authorized and empowered, in its discretion, to appropriate from the general funds and/or hotel/motel tax fund of such municipality whatever funds its governing body deems necessary to conduct tourist promotion.(2) Upon the adoption of an ordinance by a two-thirds (2/3) vote of the legislative body of any municipality located in any county having a population of not less than one hundred thirty-four thousand seven hundred (134,700) nor more than one hundred thirty-four thousand eight hundred (134,800), according to the 2000 federal census or any subsequent federal census, the official governing body of the municipality is authorized and empowered, in its discretion, to appropriate from the general funds and/or hotel/motel tax fund of the municipality whatever funds its governing body deems necessary to conduct tourist promotion.(b) The governing body of any municipal corporation is empowered to levy annually a special tax not to exceed two cents (2¢) on each one hundred dollars ($100) valuation of the annual tax aggregate, for the purpose of establishing and maintaining a fund for advertising the commercial, social, agricultural, industrial, scenic, historical, and educational advantages of the municipal corporation's community, and any points of interest and attraction, and for such other purposes as the bodies mentioned in this subsection (b), in their discretion, believe will increase the population, value of taxable property, and the general business prospects and the general welfare of their respective municipal corporations.Acts 1937, ch. 163, § 1; C. Supp. 1950, § 3336.1; Acts 1968, ch. 475, § 1; T.C.A. (orig. ed.), § 6-606; Acts 1983, ch. 63, § 1; 2008, ch. 1184, § 1.