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LENOIR CITY v. LOUDON COUNTY

435 S.W.2d 824 (1968)

LENOIR CITY et al. v. LOUDON COUNTY et al.

Supreme Court of Tennessee.

December 20, 1968.

Attorney(s) appearing for the Case

Richard Stair, Knoxville, and Ivo Sanders, Loudon, for appellants.

Dannel, Winfrey & McMurray, Lenoir City, for appellees.

OPINION

BURNETT, Chief Justice.

The Tennessee General Assembly, in 1963, passed the Local Option Revenue Act,1 codified as T.C.A. 67-3049 through 67-3056.2 The purpose of LORA was to create a new source of revenue for city and county governments by empowering them to adopt a local sales tax not in excess of one third of the state sales tax rate.

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