Town of Morrison, v. Warren County, Tennessee

This appeal involves a dispute between Warren County, Tennessee and the Town of Morrison, a municipality located within Warren County, regarding the disposition of the revenue generated by the county local option sales tax. On March 21, 1988, plaintiff, Town of Morrison (hereinafter Morrison), filed a complaint for declaratory judgment against defendant, Warren County. The
complaint alleges that under T.C.A. § 67-6-712 (Supp. 1995), a justiciable controversy exists between the parties concerning their respective rights to distribution of the county local option sales tax revenue. The complaint avers that the Warren County local option sales tax was adopted in 1969 and increased in 1976 and 1985. Morrison alleges that since 1969 the tax revenues
have been collected by the Tennessee Department of Revenue and distributed to Warren County, but Warren County has refused to pay Morrison its share of the taxes as required by T.C.A. § 67-6-712 (2)(B). The complaint seeks a declaration of the rights of the parties to the sales tax revenues, and an accounting of, and a judgment for, Morrison's share of the local option sales tax.